What differences are evident between the two companies in terms of the range of issues dealt with in the reports and the depth of coverage on specific issues? ii. To what extent can these differences be explained by the country or industry differences? What other explanations might there be? iii. Assess the apparent quality of the social accounting approach utilized by each company according to Zadek et al.'s (1997) criteria. iv. Discuss the extent to which the social reports reflect the values of your selected companies.