This report provides a comprehensive analysis of two companies, ANZ Bank and Telstra, focusing on their business values, corporate social responsibility (CSR) initiatives, and contributions to sustainable development. The report identifies the core business activities of each company, highlighting differences in their approaches to social reporting and the challenges they face. It examines their alignment with Sustainable Development Goals (SDGs) and assesses the quality of their social accounting practices. Furthermore, the report delves into the organizational values of both companies, exploring how these values shape their interactions with stakeholders and influence their decision-making processes. The report also reflects on group discussions, providing a holistic view of the companies' efforts to balance business objectives with societal and environmental considerations.