Completeness

What makes a report complete?

If a report is described as complete, it has every part that is necessary or desired to make good decisions about an organization’s sustainability performance. Whether a report is complete may differ among stakeholders and their specific information needs. For our purposes, a complete report is one that has the following characteristics:

  • Materiality: provides all information that is significant and important;
  • Balance: contains both accomplishments and challenges; and
  • Comparable: allows assessment of performance against similar organizations and operations.

Each of these characteristics is discussed in depth in the sections that follow.