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Material aspects, issues and boundaries
No.
Indicators
Page
Comments/ Correspondence
External review
G4-12
Organisation’s supply chain
SDR p. 10 to 13
G4-13
Substantial changes in the organisation’s
size, structure, capital or procurement
chain.
AFR p. 1
AFR p. 26-27
G4-14
Indicate whether and how the
precautionary approach or principle is
addressed by the organisation.
AFR p. 2 to 7
G4-15
Externally developed economic,
environmental and social charters,
principles, or other initiatives to which
the organisation subscribes or which it
endorses.
SDR p. 2-3
AFR p. 100
Participation in surveys GRESB
and CDP
G4-16
Memberships of associations (such as
professional associations) and national or
international advocacy organisations […]
Member of KAURI, Business &
Society, Women on Board,
UPSI/BVS, IiP, EPRA, RICS, ULI,
Alter Forum, ONA
No.
Indicators
Page
Comments/ Correspondence
External review
G4-17
Entities included in the organisation’s
consolidated financial statements.
AFR p. 190-191
G4-18
Content and scope defining
(= sub-themes) process.
SDR p. 17
AFR p. 76
G4-19
List all the material aspects identified in
the content defining process.
SDR p. 19
G4-20
Relevance of aspects and precision of the
scope within the organisation (according
to the description in point G4-17).
SDR p. 18
AFR p. 75
G4-21
For each of the relevant aspects, indicate
the scope outside the organisation
SDR p. 12-13
G4-22
Effects of any restatements of information
provided in previous reports and the
reasons for such restatements.
Not relevant if it is a first report in
GRI G4 format.
G4-23
Significant changes from previous
reporting periods in the scope and aspect
boundaries.
Not relevant if it is a first report in
GRI G4 format.
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