The main objective during this phase is to define
the material Aspects (what matters) and Boundaries
(where it matters) for your company’s report. This
means defining the issues that are really important to
achieve your company’s sustainability goals, respond
to the information needs of your stakeholders and
manage your impacts on the economy, environment
and society. These are issues directly related to your
company’s core business strategy. In this way, G4 places
the concept of “materiality” at the heart of sustainability
reporting.