Which principle is NOT typically associated with the quality of information in a sustainability report?

The principle that is often considered not directly associated with the quality of information in a sustainability report is transparency. While transparency is indeed an important aspect of effective communication and building trust, it mainly refers to the openness and willingness to share information with stakeholders.

In contrast, materiality, balance, and completeness are integral qualities that specifically enhance the credibility, relevance, and comprehensiveness of the information within the report. Materiality ensures that the report focuses on the issues that matter most to stakeholders. Balance promotes a fair representation of both positive and negative aspects of the organization's sustainability performance, while completeness ensures that the report covers a full spectrum of relevant data, thus providing a comprehensive overview of sustainability efforts.

Therefore, whereas transparency is about the accessibility of information, the other three principles are more directly tied to the quality attributes necessary for effective sustainability reporting.