This report provides a comparative analysis of Rio Tinto and BHP Billiton, two major players in the mining and metal industry, focusing on their approach to business, society, and the planet. The report delves into their company backgrounds, highlighting key issues such as environmental concerns and incidents like the Brazilian dam collapse. It examines the differences in their sustainability reports, assessing how each company addresses stakeholder issues and presents its performance. The analysis further explores the sustainable development goals (SDGs) relevant to each company, suggesting specific goals for Rio Tinto and BHP Billiton. The report also evaluates the sustainability phases of each company and how their values are reflected in their social reports. Through a reflection, the report underscores the importance of corporate social responsibility and the insights gained from the group discussion on social reporting. This report highlights the critical role of sustainability in business and provides a comparative view of how these two companies navigate the complexities of their industry.