Artículo 7.10. PS 1 Paragraph 7.10

To help users compare an amount for a metric included in management commentary with amounts reported by other entities: (a) if management is aware of differences between the method the entity uses to calculate the metric or the name management uses to label the metric and a method or name commonly used by other entities with similar activities or operating in the same industry, management commentary shall describe those differences; and (b) if management has drawn the metric from 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, management commentary shall: (i) name those requirements or guidelines and the body or organisation that published them; and (ii) if there are differences between the metric included in the management commentary and the metric defined in the requirements or guidelines, identify and explain those differences.