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Whether and how the precautionary approach or principle is addressed
G4-14 Page 36
by the organization.
Externally developed economic, environmental and social charters, Page 27, 35, 36,
G4-15 principles, or other initiatives to which the organization subscribes or
which it endorses. 37, 65, 69 & 70
"Memberships of associations (such as industry associations) and national
G4-16 Page 42
or international advocacy organizations in which the organization:"
Identified Material Aspects and Boundaries
Entities included in the organization’s consolidated financial statements
G4-17 Page 32
or equivalent documents.
G4-18 Process for defining the report content and the Aspect Boundaries Page 28
G4-19 Material Aspects identified in the process for defining report content Page 48
G4-20 Aspect Boundary within the organization For each material Aspect Page 28
G4-21 Aspect Boundary within the organization For each material Aspect Page 28
Effect of any restatements of information provided in previous reports, and
G4-22 Page 28
the reasons for such restatements
Significant changes from previous reporting periods in the Scope and
G4-23 Page 28
Aspect Boundaries.
Stakeholder engagement
G4-24 Stakeholder groups engaged by the organization Page 40 - 42
G4-25 Identification and selection of stakeholders with whom to engage Page 40
G4-26 Organization’s approach to stakeholder engagement Page 40 - 42
Key topics and concerns that have been raised through stakeholder
G4-27 engagement, and how the organization has responded to those key topics
and concerns, including through its reporting.
Report Profile
G4-28 Reporting period Page 28
G4-29 Date of most recent previous report Page 28
G4-30 Reporting cycle (such as annual, biennial) Page 28
G4-31 Contact point for questions regarding the report or its contents. Page 28
G4-32 The ‘in accordance’ option the organization has chosen. Page 28
The reference to the External Assurance Report, if the report has been
G4-33 Page 28
externally assured.
governance
Report the governance structure of the organization, including committees
G4-34 Page 34 & 35
of the highest governance body.
ethics and Integrity
The organization’s values, principles, standards and norms of behavior
G4-56 Page 35 - 38
such as codes of conduct and codes of ethics.
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