INTRODUCTION
The DMA is intended to give the organization an opportunity to explain how the economic, environmental
and social impacts related to material Aspects are managed.
Material Aspects are defined by the organization using the Reporting Principles for Defining Report Content
(see the Guidance for G4-18 in Implementation Manual pp. 31-40). Material Aspects are those that reflect the
organization’s significant economic, environmental and social impacts; or that substantively influence the
assessments and decisions of stakeholders.
DMA provides narrative information on how an organization identifies, analyzes, and responds to its actual
and potential material economic, environmental and social impacts.
DMA also provides context for the performance reported by Indicators.