The Davos Manifesto 2020 (The Universal Purpose of a Company in the Fourth Industrial Revolution) stated that:

"A company is more than an economic unit generating wealth. It fulfils human and societal aspirations as part of the broader social system. Performance must be measured not only on the return to shareholders, but also on how it achieves its environmental, social and good governance objectives."

The International Integrated Reporting Council (IIRC) believes that integrated reporting better enables stakeholders to measure this performance.

Discuss how and why companies present integrated reports and evaluate whether or not they are an advantage to stakeholders.