The extended essay provides students with an opportunity to develop research skills by reviewing business theory, concepts and principles, and critically analysing how these have been put into practice in the business world and the resultant impact on business activity. This will involve broad and detailed research using ranhe of sources. Excessive reliance on a single type of source, such as a company's annual report, is unlikely to give students sufficient scope or breadth in their analysis of the research question. The extended essay requires the application of business theory, tools and techniques to produce a coherent and structured analytical essay that effectively addresses the research question.