The KMPG Survey of Corporate Responsibility Reporting (2017) found that around three quarters of the 4,900 companies studied were issuing corporate responsibility/sustainability reports, and around 14% of these companies produce 'Integrated Reports'. Adams (2015) presents an argument in support of Integrated Reporting' in relation to 'its potential to change the thinking of corporate actors leading to the further integration of sustainability actions and impacts into corporate strategic planning and decision making' (p23) REQUIRED a) Explain why companies might choose to report on corporate responsibility/sustainability and some recent key trends in this form of reporting. (12 marks) Explain the idea and concepts of Integrated Reporting and its 'capitals', along with some criticisms of this type of reporting