G4-21



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

    • Report whether the Aspect is material outside of the organization
    • If the Aspect is material outside of the organization, identify the entities, groups of entities or elements for which the Aspect is material. In addition, describe the geographical location where the Aspect is material for the entities identified
    • Report any specific limitation regarding the Aspect Boundary outside the organization


​See the Guidance for G4-18.