Universality to maximize comparability: The indicators would in principle apply to all enterprises, regardless of sector, size or location, the intention being to maximize the comparability of reported information.
普遍性，以便尽量扩大可比性。 指标在原则上应适用于所有企业，无论属于哪一个部门、规模或选址，以便尽量扩大所报告信息的可比性。