I'm working on my essay in terms of the requirements below. I need to choose two different companies in the same sector, and search their GRI report and IR report respectively. I have searched two different companies in the sector of mining: company A with IR, and company B with GRI

Requirement:

Contrast an integrated report with a GRI report from listed companies in the same sector, (e.g. banking, professional association, manufacturing, mining, retailing). They may be headquartered in the same country or in different countries. Note that this will normally mean you choose two companies altogether, and it is very rare for a company to produce both a GRI and an report, but credit will be given if you do manage to find a company that does produce both.

In each case explain:

1.The firm's business model;

2.For the Integrated Report,the major trade-offs between the six capitals in the year, whereby onecapital is increased but another decreased by the same event; and

3.For the GRI Report, what are the main impacts of the firm on its environment and how does it manage its relations with stakeholders.

4.The areas where the GRI and the Integrated Reports overlap in their coverage, commenting on which report seems to provide the greater insight.

But I have some confusion. Just answer me the one question please, company B that I chose only has GRI, doesn't have IR, how can I include the 4 points mentioned above at the same time? Because it just has one report, how can I comment on the overlap parts of IR and GRI? For company A, I have the same confusion. Are the 4 points all included in a GRI report or an IR, even if the company just have one report?