Which principle ensures that all relevant data is included in sustainability reports?

The principle of completeness is essential in sustainability reporting as it ensures that all relevant data and information about an organization's economic, environmental, and social performance are included in the report. This concept recognizes that stakeholders need a comprehensive view of the organization's impacts and performance to make informed decisions. By adhering to the principle of completeness, organizations can provide a full picture that encompasses significant aspects, avoiding any omissions that could lead to misunderstandings or misinterpretations of their sustainability efforts.

In the context of sustainability reporting, completeness entails not just sharing positive achievements but also acknowledging areas where improvements are necessary. This transparency aids in building trust with stakeholders, as it demonstrates accountability.

The other principles serve different purposes: clarity focuses on making the report understandable, comparability allows users to compare data over time or between organizations, and balance seeks to provide a fair representation of both positive and negative aspects of performance. While valuable, these principles do not specifically ensure the inclusion of all relevant data, which is the core focus of the completeness principle.