Sustainability Language

Reporting, Disclosure & Frameworks

Undue cost or effort

Undue cost or effort is a reporting relief used when obtaining or preparing information would impose a disproportionate burden relative to its decision usefulness.

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Definition

Undue cost or effort is a context-dependent threshold used in some reporting requirements to permit relief when the cost, effort or practical difficulty of obtaining information would be disproportionate, considering the information available and the needs of users.

Overview

What it means in practice

The threshold is not a general permission to omit inconvenient data. A reporter should explain the obstacle, the information considered, why the burden is disproportionate and whether an estimate or improvement plan is possible.

Why it matters

Disclosure relief can make reporting practicable, but weakly governed relief can create permanent blind spots. Transparent reasoning helps users distinguish a genuine limitation from avoidable under-reporting.

Boundary note

The exact test depends on the applicable standard. Users should not transfer wording, evidence thresholds or exemptions from one reporting framework to another without checking the governing requirement.

Review

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