Chapter 03 · Reporting & strategyReporting, Disclosure & Frameworks
Aggregation and disaggregation
Definition
Aggregation and disaggregation are reporting judgements about combining information that shares relevant characteristics and separating information when combination would obscure material differences, concentrations, locations or affected groups.
References
This reference provides supporting context for how “Aggregation and disaggregation” is defined and used.
Overview
How it is used
Standard setters, scheme owners, certification bodies, auditors and organisations seeking assurance use “Aggregation and disaggregation” in standards, certification, conformity assessment, audits, controls and assurance engagements.
In each case, the user should state the named standard or scheme, version, scope, criteria, assurance level and competent decision-maker; otherwise, the same term may be applied to materially different situations. In this context, it refers to combined for reporting and when it is separated to preserve material differences.
Why it matters
It influences the criteria, evidence and level of confidence attached to an assessment or claim. Clear use of “Aggregation and disaggregation” helps decision-makers distinguish an intention, activity or label from demonstrated results and reduces the risk of misleading claims.