Archer, Maddie and Dillon are considering preparing a social and environmental report to accompany the release of their financial statements but are unsure as to what specific information could be included.
a. With reference to the information provided thus far in the case study, and your own research regarding the surfing industry, list three items of social information and three items of environmental information that could form part of the social and environmental report.
b. For each item of information listed in part a, identify one stakeholder group that would be particularly interested in this information.
c. For each item of information listed in part a, advise whether the disclosure of this information is covered by the Global Reporting Initiative (GRI) 300 and 400 series and if so identify the relevant topic-specific disclosure.