This report provides a comparative analysis of the sustainability performance of Woolworths and Wal-Mart, two major retail companies operating in different countries. The report begins with an introduction to sustainability reporting and its increasing importance, followed by a description of each company's core business activities, social values, and country of operation. The main body of the report delves into the issues in social reporting, examining the extent to which each company's reports reflect their values, and their compliance with UN Sustainable Development Goals. The report also analyzes the sustainability phase of each company based on the Dunphy, Griffiths and Benn (2017) model. Through this analysis, the report identifies which company is fulfilling its sustainable objectives more effectively, offering insights into their approaches to corporate social responsibility (CSR) and environmental impact. The report concludes with a reflection on the findings and includes references to supporting literature and figures.