Cаscаde Timber Cо.'s sustаinability repоrt states that it repоrts "in accordance with" the GRI Standards. The report includes disclosures under GRI 305 (Emissions) and GRI 413 (Local Communities), both common topic standards in the timber industry, and the disclosures closely mirror the structure used by a larger competitor's report. The report does not describe how Cascade Timber identified these two topics as material, nor does it explain why other topics common to the sector, such as water and effluents, were excluded. Which of the following best identifies the deficiency in Cascade Timber's claim to be reporting "in accordance with" GRI?