83. The undertaking shall disclose comparative information in respect of the previous period for all quantitative metrics and monetary amounts disclosed in the current period. When relevant to an understanding of the current period’s sustainability statement, the undertaking shall also disclose comparative information for narrative disclosures.
84. When the undertaking reports comparative information that differs from the information reported in the previous period it shall disclose:
(a) the difference between the figure reported in the previous period and the revised comparative figure; and
(b) the reasons for the revision of the figure.
85. Sometimes, it is impracticable to adjust comparative information for one or more prior periods to achieve comparability with the current period. For example, data might not have been collected in the prior period(s) in a way that allows either retrospective application of a new definition of a metric or target, or retrospective restatement to co
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