- 10 Marks
CR – May 2018 – L3 – Q5a – Beyond financial reporting
Explain how integrated reporting merges sustainability reporting and financial reporting.
Question
“Integrated reporting advances the proposition that sustainability reporting and financial reporting are inherently linked and thus would benefit from merging.” – Bob Massie, co-founder of the Global Reporting Initiative.
Required:
Explain how integrated reporting merges sustainability reporting and financial reporting.
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