Integrated reporting

Hello there

Which of the following statements regarding integrated reports is correct?

A They involve the merging of the other financial statements to produce an overall view of the
company performance

B.They include information on anything that is felt to be of interest to the users of the financial statements

I just wanted to know why A is wrong and B is the correct answer

I chose my answer as A because I thought that integrated reporting involves merging information and keeping it under one report rather than keeping the information elsewhere so that users of the financial statements can easily refer with the info in the financial statements rather than turning pages and trying to cross refer with this additional information

Please help me figure out why my approach was wrong
Thank you very much again