Apple Inc.’s supplier responsibility report is among the most widely followed sustainability disclosures in the world. The 2018 Supplier Responsibility Report is at https://images.apple.com/supplierresponsibility/pdf/Apple_SR_2018_Progress_Report.pdf. 

Required: 

a. Compare Apple’s Supplier Responsibility Report with those of Nestlé and Marks and Spencer in terms of depth, transparency, and adherence to recognizable reporting standards. What differences in reporting approach do you see? 

b. Most of Apple’s suppliers are themselves large, publicly traded companies with independent governance structures of their own. Critically discuss whether Apple should assume any responsibility for the working conditions of these suppliers. Should it be responsible for reporting on working conditions at these companies?