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In order to ensure a balanced and reasonable presentation of the organization’s performance, a determination must be made about what content the report should cover. This determination should be made by considering both the organization’s purpose and experience, and the reasonable expectations and interests of the organization’s stakeholders. Both are important reference points when deciding what to include in the report.
Reporting Guidance for Defining Content
The following approach... | | | | more » |
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| The information in a report should cover topics and Indicators that reflect the organization’s significant economic, environmental, and social impacts, or that would substantively influence the assessments and decisions of stakeholders.
Explanation:
Organizations are faced with... | | more » |
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The reporting organization should identify its stakeholders and explain in the report how it has responded to their reasonable expectations and interests.
Explanation:
Stakeholders are defined as entities or individuals that can reasonably be expected to be significantly affected b... | | more » |
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| The report should present the organization’s performance in the wider context of sustainability.
Explanation:
Information on performance should be placed in context. The underlying question of sustainability reporting is how an organization contributes, or aims to contribute in the futur... | | more » |
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| Coverage of the material topics and Indicators and definition of the report boundary should be sufficient to reflect significant economic, environmental, and social impacts and enable stakeholders to assess the reporting organization’s performance in the reporting period.
Explanation:
Co... | | more » |
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