Which of the following is a key question for approaching metrics for possible normalization?

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The key question for approaching metrics for possible normalization centers on whether the disclosed sustainability accounting data is useful on a stand-alone basis. This is crucial because for data to be effectively normalized, it needs to provide clear and specific insights that can stand alone without requiring additional context. If the data isn't useful independently, it may not contribute effectively to broader sustainability analyses or comparisons.

Utilizing metrics that stand alone allows organizations to assess and communicate their sustainability performance clearly and succinctly, facilitating external comparisons and aiding decision-making. Therefore, the ability of data to maintain its relevance and utility without needing external data or context is vital for successful normalization in sustainability accounting.

Data alignment with global standards, reliance on third-party sources, and whether it’s generated internally are significant considerations, but they primarily pertain to data validity, credibility, and completeness rather than direct utility for normalization purposes.

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