If sustainability information preparation or presentation has changed from previous reporting periods, explain the changes, their reasons, disclose revised comparative figures (if possible), and indicate differences from prior figures.
CSRD
Changes in Preparation and Presentation:
Explain any modifications in the way sustainability information is prepared or presented (e.g., changes in methodology, data sources, reporting boundaries, or calculation standards). Clearly state the reasons for these changes (e.g., alignment with new regulations, improved data accuracy, internal policy updates).
Impracticability of Adjusting Prior Periods:
If it is not feasible to adjust comparative data from previous periods, provide a justification (e.g., lack of historical data, changes in data availability, methodological shifts preventing direct comparison).
Differences Between Previous and Revised Figures:
If prior period figures have been revised, clearly state the differences between the original and updated disclosures. Specify the nature and impact of these adjustments to ensure transparency in trend analysis.
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