Reporting period specified
About the data
Why is this important?
To ensure the reliability of ESG data insights, it is essential to know the timeframe the data in a report covers.
Context:
Without this context, it is impossible to extract the information and associate it with the correct year, making company comparisons and analyses over time unreliable.
Methodology
Do not confuse the 'reporting period' with the publication date or the year that might be mentioned in the name of the report. These can differ at times. For example, a report might cover the companies financial year 2024 but because they published it early 2025 they could call it their '2025 Annual Report'.
The reporting period of a non-financial report is usually the same timeframe as a company's financial year, so look for details specifying from when to when their financial year runs. This can be the same as a calendar year, but does not have to be.
Search the document using keywords:
- Financial year
- FY
- Reporting period
You will likely find this information at the beginning or at the end of the report. Possibly also in an auditor's report (if included).
Add in the comments what the reporting period is (e.g. 1 January - 31 December 2024) and the page number where you found that information.