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| Definition:
Information and processes used in the preparation of a report should be gathered, recorded, compiled, analyzed, and disclosed in a way that could be subject to examination and that establishes the quality and materiality of the information.
Explanation:
Stak... | | more » |
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| Definition:
Information should be made available in a manner that is understandable and accessible to stakeholders using the report.
Explanation:
The report should present information in a way that is understandable, accessible, and usable by the organization’s ra... | | more » |
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| Definition:
The report should reflect positive and negative aspects of the organization’s performance to enable a reasoned assessment of overall performance.
Explanation:
The overall presentation of the report’s content should provide an unbiased picture of ... | | more » |
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Definition:
Issues and information should be selected, compiled, and reported consistently. Reported information should be presented in a manner that enables stakeholders to analyze changes in the organization’s performance over time, and could support analysis relative to other organiz... | | more » |
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Definition:
The reported information should be sufficiently accurate and detailed for stakeholders to assess the reporting organization’s performance.
Explanation:
Responses to economic, environmental, and social topics and Indicators can be expressed in many di... | | more » |
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| Definition:
Reporting occurs on a regular schedule and information is available in time for stakeholders to make informed decisions.
Explanation:
The usefulness of information is closely tied to whether the timing of its disclosure to stakeholders enables them to effect... | | more » |
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