Disclosures on Management Approach (DMA) give your
company an opportunity to explain how you are managing
your material economic, environmental or social impacts
(Aspects). The DMA focus on three things: describing why
an Aspect is material, how its impacts are being managed,
and how the approach to managing this Aspect is being
evaluated. See the G4 Implementation Manual for guidance
on how to report on the DMA (pp. 63-65).