Answer the questions based on the article (abeysekera, I.2013, a template for intergrated reporting, Journal of interlellectual Capital, VOl. 14, Not. 2, pp 227-245) and the INtergrated reporting framework of the International intergrated Reporting Council were readings in the course unit.

a./ Explain the critique intergrated reporting as a reporting framework.

b./ State the most appropriate theory to explain the intergrated reporting phenonmenon by providing reasons.