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CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability Reporting

Himalaya Cements Ltd. reports its Scope 1 emissions in its sustainability report using a different calculation method each year and does not state the method used. An analyst finds it impossible to track the trend over three years. Which GRI reporting principle is primarily compromised?

Comparability is compromised. GRI requires consistent selection, compilation and presentation of information so changes over time can be analysed. Using a different, undisclosed emission calculation method each year prevents a reliable three-year trend comparison, even if each year's figure might be individually accurate.

  1. AAccuracy
  2. BComparabilityCorrect
  3. CSustainability context
  4. DClarity

Explanation

Comparability requires information to be selected, compiled and reported consistently so stakeholders can analyse changes over time and against other organisations. Changing methods without disclosure defeats trend analysis. Accuracy concerns correctness and detail, not consistency across years.

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