Raising the bar on data integrity 

Given the evolving nature of Corporate Responsibility (CR) reporting globally, readers or investors should not automatically take the instance of reporting adjustments to signify systemic reporting flaws. Rather, the high adjustment rate is likely an indication of maturing methodologies, definitions and inclusions that are effectively raising the benchmark for reporting standards.

However, with the increasing scrutiny of CR data by both external investors and internal management, companies will quickly find that misstated data poses not only a risk to their credibility and reputation, but also impacts the management insight and innovation that CR reporting provides. As a result, greater focus must be placed on developing higher levels of data integrity through better governance, systems and controls that meet the future demands of both the company and its stakeholders.


Data quality continues to be a significant issue, with a third of the 250 largest global companies and over 20 percent of 100 largest companies in each of the 34 countries studied issuing a restatement to their CR reports.


Restatements

 

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