AR27. When preparing the information required under this Disclosure Requirement, the undertaking shall consider and may describe:
(a) the methodologies and metrics used and an explanation for why these methodologies and metrics are selected, as well as their assumptions, limitations and uncertainties, and any changes in methodologies made over time and why they occurred;
(b) the scope of the metrics and methodologies, for example:
i. undertaking, site, brand, commodity, corporate business unit, activity;
ii. aspects (as set out in paragraph AR 4) covered.
(c) the biodiversity components of the metrics: species specific, ecosystem specific;
(d) the geographies covered by the methodology and an explanation of why any relevant geographies were omitted;
(e) how the metrics integrate ecological thresholds (e.g., the biosphere integrity and land-system change, planetary boundaries) and allocations;
(f) the frequency of monitoring, key metrics being monitored, and the baseline condition/value
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