​Which of the Following Is True of Integrated Reporting

Multiple Choice

​Which of the following is true of integrated reporting?

A) ​Integrated reporting occurs when an organization combines its annual report with its sustainability report to form one combined report for all stakeholders.
B) ​Integrated reporting is not required to follow any particular set of rules when preparing the information contained within the report.
C) ​In most countries and business environments, integrated reporting is not required to have the report contents verified by an independent third party.
D) ​Integrated reporting regulations have been under development since the early 1910s.