| 1. Reporting Principles |
1. Reporting Principles
- 1.1 The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.
- 1.2 The report shall present the reporting organization’s performance in the wider context of sustainability.
- 1.3 The report shall cover topics that :
- 1.3.1 reflect the reporting organization’s significant economic, environmental, and social impacts; or
- 1.3.2 substantively influence the assessments and decisions of stakeholders
- 1.4 The report shall include coverage of material topics and their Boundaries, sufficient to reflect significant economic, environmental, and social impacts, and to enable stakeholders to assess the reporting organization’s performance in the reporting period
- 1.5 The reported information shall be sufficiently accurate and detailed for stakeholders to assess the reporting organization’s performance.
- 1.6 The reported information shall reflect positive and negative aspects of the reporting organization’s performance to enable a reasoned assessment of overall performance
- 1.7 The reporting organization shall make information available in a manner that is understandable and accessible to stakeholders using that information.
- 1.8 The reporting organization shall select, compile, and report information consistently. The reported information shall be presented in a manner that enables stakeholders to analyze changes in the organization’s performance over time, and that could support analysis relative to other organizations.
- 1.9 he reporting organization shall gather, record, compile, analyze, and report information and processes used in the preparation of the report in a way that they can be subject to examination, and that establishes the quality and materiality of the information.
- 1.10 The reporting organization shall report on a regular schedule so that information is available in time for stakeholders to make informed decisions.
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1. Reporting Principles IS0 26000 |
