However, as the test initiated by Food Commission and the report of consumer magazine Choice, the breakfast items of Kellogg’s contain a high level of sugar and little dietary fibre. The ingredients that are used by Kellogg’s are harmful to saturated fats (Day, 2016). Hence, it is clear that Kellogg’s CSR statement is not true to the fact, but merely tries to convince the stakeholders. As per the Triple Bottom Line Theory (TPL), people, planet and profit are important factors for organizations to consider. TBL has become quite essential for Australian business as it helps to gain sustainability (Christofi, Christofi, and Sisaye, 2012). Kellogg’s in their CSR statement claims these three factors to be effective and socially responsible, but actually, they are simply trying to make profits disregarding other two factors namely people and planet. Other important aspects of CSR include sustainability, accountability and transparency. In this case, it is evident that Kellogg’s has failed to maintain transparency of product ingredients thereby violating CSR policies. Moreover, this has resulted in their inefficiency to remain accountable and sustainable to the stakeholders.