Explanation of the material topic and its Boundary
Reporting Requirements for Disclosure 103-1
i. where the impacts occur; ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
Specific reporting requirements for this disclosure:
- If there is no management approach for a material topic, the reporting organization shall describe: i. any plans to implement a management approach; ii. or the reasons for not having a management approach.
Please note:The 'Governance' impact theme filter key in this software reflects Sinzer's definition of Governance.This definition is different from that of the GRI Standards as General Disclosures and Economic topics do not fall under Governance.For more information please consult the GRI Standards.