This report provides a comparative analysis of Commonwealth Bank and HSBC Bank, focusing on their core business activities, social reports, and alignment with Sustainable Development Goals. It assesses the quality of their social accounting approaches based on Zadek et al.'s (1997) criteria, examining inclusivity, comparability, completeness, evolution, management policies, disclosure, external verification, and continuous improvement. The report also discusses the extent to which their social reports reflect stated values, highlighting Commonwealth Bank's emphasis on collaboration, integrity, accountability, and excellence, and HSBC's commitment to courageous integrity and community support. The analysis considers their contributions to renewable energy, emission reduction, education programs, and environmental sustainability, offering insights into their corporate social responsibility strategies.