In this chapter it was stated:

When we then review the Framework to see the perspective adopted with respect to the primary purpose of an integrated report we find (p. 7): The primary purpose of an integrated report is to explain to providers of financial capital how an organization creates value over time. To many people, the restricted definition of the perceived users of integrated reports would be disappointing.

REQUIRED

Explain why some people would find the above ‘purpose’ disappointing.