We recommend moving this criterion to the Impacts and dependencies section as a Tier 2 criteria. Further, this criterion requires additional description of what should be disclosed. Does the change in stock refer to the type of capital that is affected and does this criterion only ask whether the capital type is disclosed? Does the change in flow refer to the change in the outcome? If so, should the change in outcome be described qualitatively and/or should the well-being dimensions that are affected be disclosed as part of this criterion?