G4-20



  • For each material Aspect, report the Aspect Boundary within the organization, as follows:

    • Report whether the Aspect is material within the organization
    • If the Aspect is not material for all entities within the organization (as described in G4-17), select one of the following two approaches and report either:
      • The list of entities or groups of entities included in G4-17 for which the Aspect is not material or
      • The list of entities or groups of entities included in G4-17 for which the Aspects is material
    • Report any specific limitation regarding the Aspect Boundary within the organization


​See the Guidance for G4-18.