What does continuous data typically include?

Continuous data is characterized by being measurable and can take on an infinite number of values within a given range. This includes any data that can represent fractions or decimals. Rates and percentages fall under this category because they can represent values that do not have to be whole numbers; for example, a percentage can express a part of a whole in relation to time, distance, or other metrics. These types of data can often be refined further to convey more precise or granular information.

Whole numbers, counts of objects, and discrete values, on the other hand, represent distinct, separate units that cannot be subdivided meaningfully. Whole numbers and counts are finite and do not allow for fractions or decimals, which is why they are classified as discrete rather than continuous. Therefore, the inclusion of rates and percentages best represents the nature of continuous data in the context of sustainability accounting.