However, the framework for integrated reporting has maintained a shareholder primacy for the disclosure of integrated reports.

Considering the potential conflict between a shareholder primacy and the provision of sustainability information, can the Value Reporting Foundation achieve its stated goal of supporting sustainability information as an essential market infrastructure to making informed investment and voting decisions.

Using the theoretical lens of positive accounting theory, present a critical argument as to whether a shareholder primacy for the disclosure of integrated reports can support the provision of sustainability information or not.

Your presentation should seek to discuss the following key points among others:

• A summary of what constitute a shareholder primacy for the disclosure of integrated reports and sustainability information.
• A critical evaluation of positive accounting theory and how it explains shareholder primacy for the disclosure of integrated reports
• A discussion of at least three well explain points in favour of the argument
• A discussion of at least three well explain points against the argument
• A discussion of the potential benefits of sustainability information

The question requires you to answer this: As well as discussing the above.

Considering the potential conflict between a shareholder primacy and the provision of sustainability information, can the Value Reporting Foundation achieve its stated goal of supporting sustainability information as an essential market infrastructure to making informed investment and voting decisions.

Using the theoretical lens of positive accounting theory, present a critical argument as to whether a shareholder primacy for the disclosure of integrated reports can support the provision of sustainability information or not.