The Reliability principle requires what from the data gathering process?

The Reliability principle in the context of the Global Reporting Initiative emphasizes the importance of data that can be scrutinized and validated. This principle ensures that the information provided in sustainability reports is credible and trustworthy. An open examination and validation process allows stakeholders to assess the accuracy and integrity of the reported data, ensuring that it reflects a true and fair view of an organization's performance. This promotes transparency and builds confidence among users of the report, such as investors, customers, and the general public.

In contrast, the other options do not align with the principles of reliability. Subjectivity and flexibility in data gathering can lead to inconsistencies and uncertainties, undermining the reliability of the information. Relying on estimations rather than actual data can compromise the accuracy of the reporting and lead to misleading conclusions. Finally, excluding qualitative analysis ignores important contextual factors that can provide depth and meaning to the quantitative data, further detracting from the reliability of the overall report. Thus, the requirement for the data gathering process to be open to examination and validation is essential for ensuring the trustworthiness of sustainability reports.