Assume you are a business consultant, reporting to the Board of Directors of Rio Tinto, the world's secondlargest metals and mining corporation. Rio Tinto Group is a dual-listed company traded on the London Stock Exchange (trading as Rio Tinto Plc) and the Australian Securities Exchange (trading as Rio Tinto Ltd). You have been contracted to provide a business report to Rio Tinto's Board of Directors which: 1. discusses why Rio Tinto's current poor net zero accounting disclosures disadvantage its shareholders taking an agency theory lens. In your response, ensure you explicitly define, explain and apply agency theory.