Problem
A. Limitations of traditional corporate reporting. What is a comprehensive report? How does integrated reporting correct the limitations of traditional corporate reporting? What is the difference between a comprehensive report and a sustainability report?
B. The advantages and disadvantages (or costs and benefits) associated with integrated reporting, and a theoretical justification of how companies can benefit from adopting integrated reporting in the balance. (Referring to accounting theories, please explain why a company might adopt integrated reporting and, based on these theories, predict how a company might benefit from adopting integrated reporting).