Comments on the abstract, title, references: The title and abstract are clearly stated the aims and brief research sample, process, findings, and highlight research gaps as well as major contributions of their study. The key studies and references in this study are adequate.

Comments on the introduction/background: Opening the introduction with research objectives and followed by research gaps is a good writing technique for a research paper. The paper has discussed in a good length of variables or topics wanted to be discussed. The introduction concluded by listing the research questions is also a good technique. In the literature section, the authors successfully explained the complex topic of both "symbolic" and "rhetoric" concept and its link and application in Sustainability Reporting. In addition, the research framework for the paper has strongly covered with philosophical stands.

Comments on the methods: The sample is however quite small but it is understandable since limited companies and countries practice Sustainability Reporting. Moreover, Content Analysis can hardly be validated as it is not easy to replicate. However, the paper already conducted an alternative measurement and technique in coding to validate the Content Analysis method that they proposed and used in their study.

Comments on the results: The findings are thoroughly explained, however, simplification on the illustrate the findings easier could be better for the reader, hence focusing on too many tables could be leading for a confusion.

Comments on the discussion and conclusions: I was hoping that the author to highlight certain issues in the practice of sustainability reporting, where can this research contribute. Nevertheless, the writing technique in connecting back the research objective and the main findings are should be congratulated.

Comments on overall: The paper is interesting and clearly explain the theoretical and philosophical part. The paper brings up new topics and escapes the common research that too depending on Positive Accounting Theory.