Elena can also suggest her supervisor, to revise the current year sustainability report by

appointing external auditors.

Appointing external auditors will scrutinize the report by providing the correct figures of
CO2 emission and water usage reduction. It will increase the company’s reliability and
credibility to the stakeholders for the future reports. As company earlier published unaudited
reports and doesn’t follow any formal guidelines which led to inconsistency in information.
External auditors will revise the report more effectively by enhancing transparency with
engineering department,

Appointing external auditors will make GRI guideline implementation process more effective
and efficient consuming as currently they don’t have any dedicated team to work towards the
generation of sustainability report. Elena alone is handling the research project of guideline
implementation given by her supervisor. Company can include more quantitative data with
the help of external auditor and make report more precise.

If the company revise the current year report by appointing external auditors, it will affect on
the brand values and long-term profits. Furthermore, the company might lose its stakeholders
and face more investment issues. It will also affect in sales of the company as they have more
of environmental friendly consumer. As company already facing budget issues due to
increase in bad debt expenses by 20% it will become difficult for them to invest more fund to
hire external auditors. Under external auditor revision of report will become very time
consuming and also affects the confidentiality.