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Define the thresholds for reporting in the external reporting program.


CONTROL ID
15679
CONTROL TYPE
Establish/Maintain Documentation
CLASSIFICATION
Preventive

SUPPORTING AND SUPPORTED CONTROLS



This Control directly supports the implied Control(s):
  • Establish, implement, and maintain an external reporting program., CC ID: 12876

There are no implementation support Controls.


SELECTED AUTHORITY DOCUMENTS COMPLIED WITH



  • specify the reporting period for, and the frequency of, its sustainability reporting; (Disclosure 2-3 ¶ 1(a), GRI 2: General Disclosures, 2021)
  • The significance of an impact is assessed in relation to the other impacts the organization has identified. The organization should arrange its impacts from most to least significant and define a cut-off point or threshold to determine which of the impacts it will focus its reporting on. The organiz… (§ 1. Step 4. Setting a threshold to determine which topics are material ¶ 1, GRI 3: Material Topics 2021)