Artículo 4.14. PS 1 Paragraph 4.14

Narrative reporting requirements or guidelines published by another standard-setting body or other organisations, including requirements or guidelines for use by entities in specific industries or on specific topics, such as sustainability reporting, could help management identify information that might be material. That is more likely to be the case if the requirements or guidelines have a reporting objective that focuses on the information needs of the primary users of general purpose financial reports, such as IFRS Sustainability Disclosure Standards. If the requirements or guidelines have a different reporting objective, they might not specify all information about a matter that is material to these users or, conversely, might specify some information that is not material to these users. Link Paragraph 5.17 requires that any immaterial information included in management commentary is provided in a way that avoids obscuring material information. For example, local law or regulation might require detailed sustainability-related information that management might judge to be immaterial for primary users of general purpose financial reports in the context of management commentary applying this Practice Statement.