5.Explain how many entities at present, outside the financial statements, reports and statements such as environmental reports and value-added statements, particularly in industries in which...

5.Explain how many entities at present, outside the financial statements, reports and statements such as environmental reports and value-added statements, particularly in industries in which environmental factors are significant and when employees are regarded as an important user group where these reports and statements presented outside financial statements should be accounted for using applicable PFRS?