The idea of integrated reporting has been in the mind of business organizations, the accounting profession, and academics for 40 years now, with the first reports being published in the early 2000s. (Gibassier et al., 2019)

(i) Discuss what is meant by integrated reporting and explain the six capitals concept.

(ii) Outline the evolution of integrated reporting and the drivers influencing its diffusion.

(1000 words minimum)