Accounting

    1. Compare to 2015 BHP Financial Report, 2016 disclose the environmental information, which means before the disaster happened, BHP didn't disclose the environmental information. Also, consider to Hins article, the organization is not just organization, it also includes the environment, which the public want to know more. 2. Measurement: the difference between contingent liability vs. provision：the choose between Provision and contingent liability. (compare 2017 annual report and 2016, the change between provision and contingent liability) 3.Compare to the 2017 financial report, about sustainable: remediation; only after disaster BHP considered to add sustainable things in the annual report.(