Which of the following statements is not true in relation to Integrated Reporting guiding principles? Select one:

a. An integrated report should include all material matters, both positive and negative, in a balanced way and without material error

b. An integrated report should provide insight into the organisations strategy and how that relates to its ability to create value in the short, medium and long term and to its use of and effects on the capitals

c. An integrated report should be concise

d. An integrated report should avoid information on future orientation because of its inherent subjectivity and uncertainty