Part 1 – Reporting Principles and Guidance
· Principles to determine Report Quality: materiality, stakeholder inclusiveness, sustainability context, and completeness.
· Principles to define report quality: balance, comparability, accuracy, timeliness, reliability, and clarity.
· Guidance on how to set the report boundary.
Part 2 – Standard Disclosures
· Includes the three types of Standard Disclosure
· Profile
· Management Approach
· Performance Indicators
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