Chapter 03 · Reporting & strategyReporting, Disclosure & Frameworks
Fair presentation
Definition
Fair presentation is a reporting principle requiring information to depict material sustainability-related impacts, risks, opportunities and performance faithfully, in a way that is complete, neutral, accurate and understandable within the applicable framework.
References
This reference provides supporting context for how “Fair presentation” is defined and used.
Overview
How it is used
The term appears in standards, certification, conformity assessment, audits, controls and assurance engagements, where standard setters, scheme owners, certification bodies, auditors and organisations seeking assurance use it to classify, assess or communicate the principle that reported information should faithfully represent material sustainability matters rather than merely satisfy a checklist.
Its correct use depends on the named standard or scheme, version, scope, criteria, assurance level and competent decision-maker.
Why it matters
“Fair presentation” matters because it influences the criteria, evidence and level of confidence attached to an assessment or claim. If its boundary or evidence is unclear, different users may reach incompatible conclusions while appearing to use the same language.