GRI has Principles for Defining Report Quality, which states that The report should reflect positive and negative
Question:
GRI has Principles for Defining Report Quality, which states that ‘The report should reflect positive and negative aspects of the organization’s performance to enable a reasoned assessment of overall performance.’ Further they go on to say ‘The overall presentation of the report’s content should provide an unbiased picture of the organization’s performance. The report should avoid selections, omissions, or presentation formats that are reasonably likely to unduly or inappropriately influence a decision or judgement by the report reader.’ Obtain either an integrated accounting report, or a sustainability report, or an annual report and examine two graphs or diagrams and explain whether or not these criteria are met.
Step by Step Answer:
Financial Accounting And Reporting
ISBN: 9781292255996
19th Edition
Authors: Barry Elliott, Jamie Elliott