 See 3.9 Data measurement techniques  4, 17–18, 50–51, 79, 111, 118, 123 3.10 Explanation of restatements  4 and www.co-operative.coop/sustainabilityreport 3.11 Significant changes from previous reporting periods  IFC, 13, 63, 98 GRI content index 3.12 Standard Disclosures Table  GRI 3.13 External assurance policy and practice  10–11, 130–131 4.