What is integrated reporting intended to communicate?

• A. Only quarterly profits
• B. How strategy, governance, performance, and prospects create value over time by combining financial and sustainability information
• C. Purely environmental metrics
• D. Marketing narrative without governance data

Answer: (B)

Integrated reporting communicates how an organization creates value over time by linking strategy, governance, performance, and prospects with both financial and sustainability information. It combines financial results with environmental, social, and governance metrics to show how resources and relationships contribute to long-term value, and how the business model translates strategy into future outcomes. This goes beyond just profits, or purely environmental metrics, or a marketing narrative, by providing a holistic view of how value is generated and sustained over time.