Make a defensible disclosure decision when material Scope 3 data is incomplete near publication.
Scope 3 crunch Supplier data coverage fell from the planned 80% to 52% just before filing. You need a disclosure that is still decision-useful without pretending the gap is gone. Use the reporting logic, not panic logic Preserve the issue, narrow the claim A material topic can stay in the report even when the estimate is imperfect, but the method and confidence level must become more explicit. Bad shortcut Delete the issue or leave the old claim untouched. Transparency beats silence plus suspicion. Material topics stay visible; the precision of the claim changes with the evidence. Node 1 What do…
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