please give detail

ANSWER ALL QUESTIONS QUESTION The International Integrated Reporting Framework defines integrated reporting as a process founded on integrated thinking that results in a periodic integrated report by an organization about value creation over time and related communications regarding aspects of value creation Integrated reporting brings together material information about an organization's strategy, governance, performance and prospects in a way that reflects the commercial, social and environmental context within which it operates. It provides a clear and concise representation of how the organization demonstrates stewardship and how it creates value, now and in the future. REQUIRED a) Explain the key content elements of an integrated report, b) Discuss the importance of disclosing information on opportunities, in addition to risks, and how investors will benefit from integrated reporting. C) Materiality as an important guiding principle in the IR framework, identify how does an organization determine what matters to include in the integrated report. (You are required to refer to at least a published integrated report to study on the materiality determination process. summarize and to include as part of your answer). (TOTAL: 50 marks) Marks Weight 40% 40 MARKS ALLOCATION Assessment Criteria Content - Introduction, Development, Conclusion Language - appropriate application of grammar and sentence structure Referencing Total 5 5% n 5% 50 50% - END OF QUESTIONS