What is a common pitfall when mapping topics to metrics in an exam scenario?

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The main idea is that metrics must directly reflect the topic and align with the guidance from the Materiality Map (MMM). When you pick metrics that don’t actually map to the topic or ignore the MMM guidance, you end up measuring something different from what’s truly material. That misalignment makes the topic look weak or irrelevant, undermines comparability across companies, and can mislead stakeholders about the real risk or opportunity. The other options describe practices that can complicate reporting, but the biggest pitfall in mapping topics to metrics is choosing metrics that don’t accurately reflect the topic or follow the MMM guidance.