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Page history last edited by 楊聰榮 Edwin Tsung-Rong Yang 1 year, 4 months ago

Principle 4: Only include what is material

This page has the SVI standard for applying this principle and also recommended guidance documents that can help you meet the standard.

Standard on applying Principle 4


Establish the boundaries of what information and evidence must be included in an account of value to give a true and fair picture, and one that is based on the evidence from stakeholders so decisions taken focus on the changes that matter.

One of the most important decisions to make is which outcomes to include and exclude from an account. This decision should recognise that there will be many outcomes, and a reporting organisation cannot manage and account for all of them. The basic judgement to make is whether a stakeholder would make a different decision about the activity if a particular piece of information were excluded. An assurance process is important in order to give those using the account comfort that material issues have been included.

This document is SVI’s Standard for the application of the Principle Only include what is material to meet the requirements as set out in the SVI reporting standard. Materiality is relevant in applying the other Principles of Social Value.


原則 4:只包括實質性內容

此頁麵包含應用此原則的 SVI 標準以及可幫助您達到標準的推薦指導文件。


應用原則 4 的標準




要做出的最重要的決定之一是在帳戶中包含和排除哪些結果。 該決定應認識到會有很多結果,而報告機構無法管理和解釋所有這些結果。 要做出的基本判斷是,如果排除特定信息,利益相關者是否會對活動做出不同的決定。 為了讓那些使用帳戶的人放心,重要問題已經包含在內,保證過程很重要。


本文件是 SVI 的原則應用標準,僅包括滿足 SVI 報告標準中規定的要求的材料。 重要性與應用其他社會價值原則相關。



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