How do I have to state the restatements? Loading...
You should report any restatements of information/data provided in previous reports (indicator G4-22). Changes must be stated on the pages where the information is reported. For example, if at a table you have changed a data provided in previous reports because it was wrong, you can include a note below the table explaining the reason for such restatement.
Restatements may result from:
- Mergers or acquisitions
- Change of base years or periods
- Nature of business
- Measurement methods
- Wrong data