The Completeness principle is designed to ensure that an organization's sustainability report provides a holistic view of its impacts by covering all material topics relevant to its stakeholders and operations. This means reporting not only on significant social and environmental issues but also providing sufficient boundaries that clarify the extent of the organization’s impacts.
In the context of sustainability reporting according to the Global Reporting Initiative (GRI), completeness ensures that the information presented is comprehensive and covers all areas that could reasonably influence decisions made by stakeholders. This principle encourages organizations to consider both the positive and negative aspects of their operations in order to present a well-rounded picture. By focusing on material topics and setting clear boundaries, organizations demonstrate accountability and transparency regarding their overall performance and impacts.
Addressing only specific impacts, such as social or environmental alone, or focusing solely on minimal compliance with legal standards, would not align with the intent of the Completeness principle. The principle is about providing a complete narrative that fosters trust and understanding among all stakeholders.