I feel inclined to share a thought or two with you on this somewhat esoteric topic on the education field theory of econophysical science and we have done research on the heart-mind turnpike in asset management and can state that the integrated report can create value only to the extent that complete asset markets exist for pricing the shares of the integrated corporate risk management system, as we have discovered, but incomplete markets which is equivalent to imperfect asset markets cannot create value since markets may not reach equilibrium generically Mallick (2003, 2009) for e.g. in www.researchgate.net/profile/Soumitra_Mallick for resons which have to do with dimensional closure in group homology of digitalised choice sets of assets conditional on expectations integral paths as we have derived elsewhere.