Fun4All is a theme park located in Florida. This relatively small business has a significant effect on its local community by helping people who are unemployed and providing good working conditions. Employees are allowed to take days off to volunteer for good causes. Furthermore, the company provides free or reduced-rate access to the park for families with limited financial resources. In these ways, Fun4All not only creates financial value but also gives something back to society. Although Fun4All has a relatively small market share, it understands the importance of communicating its efforts to contribute to society in financial and nonfinancial ways. The long time CFO, Harry Susland, recently attended a conference that introduced him to integrated reporting (IR) and integrated thinking. He is trying to convince the CEO of Fun4All, Cheryll Shanting, to adopt this form of reporting for the upcoming year. Cheryll is enthusiastic about IR but has a few questions about the topics to include in the new report. She is also unsure about the benefits of integrated reporting to Fun4All. Accordingly, she asks Harry to respond to her questions.