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Elements and Performance Criteria

1. Plan report
   • Read and interpret Standards to identify requirements
   • Use the Reporting Principles to define the report content
   • Use the Reporting Principles to define report quality
   • Identify material topics
   • Choose either core or comprehensive option for reporting in accordance with the Standards
   • Determine organisation’s policy and procedures for external assurance of report
   • Apply the Reporting Principles throughout the reporting process
2. Present information
   • Comply with reporting requirements for disclosures in accordance with chosen reporting option
   • Comply with reporting requirements for each material topic
   • Comply with the reporting requirements for management approach disclosures
   • Comply with the reporting requirements for topic-specific disclosure in accordance with chosen reporting option
3. Validate report
   • Validate report in accordance with organisation’s external assurance
   • policy and procedure
   • Review and adjust report
   • Read and interpret Standards to identify requirements
4. Use the Reporting Principles to define the report content
5. Use the Reporting Principles to define report quality
6. Identify material topics
7. Choose either core or comprehensive option for reporting in accordance with the Standards
8. Determine organisation’s policy and procedures for external assurance of report
9. Apply the Reporting Principles throughout the reporting process
10. Apply Standards to draft report
    • Gather information and report on contextual information about the organisation
11. Gather information and report on management approach for every material topic identified
12. Gather information and report on each material topic identified using the corresponding topic-specific standard
    • Comply with reporting requirements for disclosures in accordance with chosen reporting option
13. Comply with reporting requirements for each material topic
14. Comply with the reporting requirements for management approach disclosures
15. Comply with the reporting requirements for topic-specific disclosure in accordance with chosen reporting option
    • Validate report in accordance with organisation’s external assurance
16. Review and adjust report

Range Statement

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