Which principle ensures that information can be compared over time?

The principle that ensures information can be compared over time is comparability. This principle is crucial for stakeholders who need to understand how an organization's performance and impacts evolve over different reporting periods. Comparability allows users to identify trends, assess progress, and make informed comparisons between various reporting periods or different organizations. By presenting data in a consistent manner, organizations enable stakeholders to evaluate changes and patterns effectively, facilitating more meaningful analysis and decision-making.

Reliability, clarity, and materiality each focus on different aspects of reporting. Reliability refers to the accuracy and dependability of the data presented. Clarity deals with how easily readable and understandable the information is, ensuring that stakeholders grasp the meaning without confusion. Materiality, on the other hand, involves determining which information is relevant and should be disclosed based on its significance to stakeholders. While all these principles are important for effective reporting, comparability specifically addresses the need for consistent information over time, enabling users to draw valuable insights from historical comparisons.