Linking between documents
A sustainability report is one of many disclosure documents produced by companies that contain related information.
You must decide to either enable linking between the primary document and other documents or discourage the use of linking. Carefully consider the benefits of the different approaches to ensure the quality of the data and the usefulness of any links used.
Follow these guidelines to decide if you want to enable linking between related documents, and how to efficiently enable and exclude linking.
They set out the reporting requirements.
- Data preparers
They use the data standard to gather and report the required data.
This article outlines general guidelines for regulators to decide whether to enable linking between the primary sustainability report and other supplied documents. Regulators prepare the filing manuals to set up how data preparers use links between documents. When preparing a filing manual, regulators should consider if they want to allow linking to the following: Documents supplied with the primary document Documents previously supplied Any site on the Internet Before you start Before deciding to enable linking between the primary document and other documents, regulators should consider:Read More
This article outlines general guidelines for data preparers who want to add links between the primary sustainability report and other supplied documents. Corporate reporting of sustainability data provides information to data consumers that they can use for their analyses. The data provided in the sustainability report should be as useful as possible. This can mean that if some data is more detailed in another document, the data preparer should link to that data.Read More