Explain how the existing sustainable accounting reporting standards are affecting the annual reporting of the oil and gas industry in USA.

A detailed comparison of sustainable accounting reporting practices among three major oil and gas companies in USA is required. The report must show the following things:
1. How the existing sustainable accounting reporting standards are affecting the annual reporting of the oil and gas industry in USA.
2. How oil and gas industry reporting practices are being affected by FASB, SEC and other regulators toward embracing sustainable accounting practices in their annual reporting.
3. How three selected companies (please write the report on ExxonMobil, Chevron, and ConocoPhillips) are practicing sustainable accounting reporting in their annual reports or sustainable performance reports, which reporting standards they are following, and how they are reporting. (need a comparative analysis among the sustainable accounting practices among these three companies).
4. The report must have an introduction, main body, and conclusion. The main body of the report needs to focus on existing sustainable accounting reporting practices in the oil and gas industry in USA, literature review, the current trend in sustainable accounting reporting, commonly followed sustainable reporting standards and their impact in the industry, comparison among three companies (ExxonMobil, Chevron, and ConocoPhillips). The conclusion should focus on the summary of the comparison among sustainable accounting reporting practices among three companies and the future of sustainable accounting reporting practices in the oil and gas industry in USA.