with The International <IR> Framework as issued by the International Integrated Reporting Council?

Which of the following explains an aim of integrated reporting in accordance

with The International <IR> Framework as issued by the International Integrated Reporting Council?
A . To highlight the need for greater reporting of performance to stakeholders in a greater level of detail than at present.
B . To support decision making and actions that focus on creating value over the short, medium and long term.
C . To integrate the various accepted accounting practices of member bodies into a single, unified code of accounting principles.
D . To highlight the separation of strategy, governance and financial performance in a social, environmental and economic context.

Answer: B