Appendix
159
Identified Material Aspects and Boundaries
Indicators and Description
Status
Corresponding
Section
Note
G4-17*
a. List all entities included in the organization’s consolidated financial statements or equivalent documents.
b. Report whether any entity included in the organization’s consolidated financial statements or equivalent
documents is not covered by the report
●
CH3.6/P.39
G4-18*
a. Explain the process for defining the report content and the Aspect Boundaries.
b. Explain how the organization has implemented the Reporting Principles for Defining Report Content.
●
CH0.1/P.5
G4-19*
List all the material Aspects identified in the process for defining report content.
●
CH0.1/P.8
G4-20*
For each material Aspect, report the Aspect Boundary within the organization.
●
Appendix/P.176
G4-21*
For each material Aspect, report the Aspect Boundary outside the organization.
●
Appendix/P.176
G4-22*
Report the effect of any restatements of information provided in previous reports, and the reasons for such
restatements.
●
No significant
changes
G4-23*
Report significant changes from previous reporting periods in the Scope and Aspect Boundaries.
●
No significant
changes
Stakeholder Engagement
Indicators and Description
Status
Corresponding
Section
Note
G4-24*
Provide a list of stakeholder groups engaged by the organization.
●
CH2/P.32
G4-25*
Report the basis for identification and selection of stakeholders with whom to engage.
●
CH0.1/P.5
G4-26*
Report the organization’s approach to stakeholder engagement, including frequency of engagement by
type and by stakeholder group.
●
CH2/P33
G4-27*
Report key topics and concerns that have been raised through stakeholder engagement, and how the
organization has responded to those key topics and concerns.
●
CH2/P33
