Wall made of CORK

I am actually redoing a refresh to my listening room that is 23 X 23 ( irregular)... I am planing to put an entire wall made of cork ( pieces of 12 inches by 24 inches , 3/16 thick). First of all, this is for esthetical reason and the second aim is for accoustical reason. My main concern is if I should put the cork on the wall behind the main speakers or on the wall behind my listening seat (sweet spot). In the back ( behind the sweet spot) there is an open area that stands 10 feet wide by 4 feet deep by 16 feet high that is the cage of the stairway (ceramic). I am at second floor. I was told there will be more benefits putting it in the back wall where i am listening to the music. Note that i have a big shag in front of the speakers. The room is moderately live.