Characteristics to Encourage: Credible Reporting

If a report is to be useful, it must have certain characteristics. The Global Reporting Initiative (GRI) has prepared a set of guidelines for preparing sustainability reports called GRI G3. The Guidelines provide important principles and characteristics for defining report content and another set of characteristics for ensuring report quality.

Defining Report Content

  • Materiality
  • Stakeholder Inclusiveness
  • Sustainability Context
  • Completeness

Ensuring Report Quality

  • Balance
  • Accuracy
  • Timeliness
  • Comparability
  • Reliability

All these characteristics are important and are discussed in one of the modules of this set. However, accuracy, relevancy and completeness are basic characteristics of credible information. Completeness can be further segmented into materiality, balance, and comparability. These characteristics and how they specifically pertain to sustainability reports are discussed in this module.