• Report why the Aspect is material. Report the impacts that make this Aspect material.

Generic Guidance for G4-DMA-a.

Aspect-specific Guidance for G4-DMA-a.


  • Report how the organization manages the material Aspect or its impacts.

Generic Guidance for G4-DMA-b.

Aspect-specific Guidance for G4-DMA-b.


  • Report the evaluation of the management approach, including:

    • The mechanisms for evaluating the effectiveness of the management approach
    • The results of the evaluation of the management approach
    • Any related adjustments to the management approach

Generic Guidance for G4-DMA-c.