In this article ’INTEGRATED REPORTING TO PRACTICE From Concept To Practice’, Busco (2014) argues the benefits of integrated reporting and attracts company to use integrated reporting. This article has limited relevance on the the BABC001 Report Question only about the definition and purpose of integrated reporting. However, this article is reliable because this article uses academic language and uses the evidence from IIRC(International Integrated Reporting Council). In addition, this article is wrote in 2014 and still has useful information now. Therefore, this article is reliable and can be used as an academic resource.

This article has limited relevance about the BABC001 Report Question. The definition of IR and the purpose of IR, which is to enhance accountability and stewardship and to make sustainable value creation for stakeholders(Busco, 2014, p.32) are the answer to BABC001 Report 1a and 1b. However, this principle of IR is not clear and specific. Therefore, the answer to BABC001 Report Question 2a and 2b are hard to find and little description. Moreover, the BABC001 Report Question 3 which is the evaluation of companies by using principle is not exist. Therefore, this article is not focus on the BABC001 Reporting Question and has limited relevance in this article about the BABC001 Reporting Question.

The source is wrote fully support evidence and therefore objective. Busco (2014) argues the way IR framework to help to assist organization with IR process are using the source from IIRC. In addition, the analysis of the companies business model about the production in Figure1 (Busco, cited in IIRC Framework,p.33). Moreover, this article use academic language and wrote in 2014. Therefore, this article is objective and can be used as an academic resource.

Busco,C. 2014,’INTEGRATED REPORTING TO PRACTICE From Concept To Practice’, Accountancy ireland april ,vol. 46, no.2, pp.32—34.
Word count :276
Student name: John
Class name: C1