Reality has two different dimensions: information-communication, and matter-energy. They relate to each other in a figure-ground gestalt that gives two different perspectives on the one reality.
1. We learn from modern telecommunications that matter and energy are the media of information and communication; here information is the figure and matter/enegy is the ground.
2. We learn from cybernetics that information and communication control matter and energy; here matter/energy is the figure and information/communication is the ground.
The cybernetic control loop can be understood as a decision making process, a command and control process. Information controls matter and energy. Decision making has four necessary and sufficient communication processes: act, sense, evaluate, choose. These processes are programmed by the environment, the model, values and alternatives.
The idea that information is entropy is an error. The proposal is neither mathematically nor logically valid. There are numerous definitions of entropy, but there is no definition of entropy for which this equation is valid. Information is information. It is neither matter nor energy.