Guidelines

• Overview of Sustainability Reporting
• Overview of the Guidelines
• Part 1: Report Content, Boundary, and Quality
• Defining Report Content
• Guidance for Defining Report Content
• Principles for Defining Report Content
• Setting the Report Boundary
• Quality of Reported Information
• Part 2: Standard Disclosures
• Disclosure Items
• 1: Strategy and Analysis
• 2: Organizational Profile
• 3: Report Parameters
• 4: Governance, Commitment & Engagement
• Disclosures on Management Approach and Performance Indicators
• Economic Performance Indicators
• Environmental Performance Indicators
• Social Performance Indicators
• Part 3: Guidelines use and report compilation
• Glossary

3 of 17

Part 1: Report Content, Boundary, and Quality

This section provides reporting principles and guidance regarding:

-  Defining report content
-  Setting the report boundary
-  Ensuring quality of reported information.

Defining Report Content

A determination must be made as to the content that should be covered in a report in order to ensure a balanced and reasonable presentation of the organization’s performance.

Identification of stakeholders and consideration of their needs is of central importance to the process of defining report content since the stakeholders who are expected to use the report will become the reference point for many decisions regarding the preparation of the report. Stakeholders are defined broadly as those groups or individuals: (a) that can reasonably be expected to be significantly affected by the organization’s activities, products and/or services; or (b) whose actions can reasonably be expected to affect the ability of the organization to successfully implement its strategies and achieve its objectives.

3 of 17