Identify an initial list of sustainability topics
that are potentially relevant and that the senior
decision-makers in your company want to act
and report on. Think about your company’s
business goals and the sustainability context
in which you operate and list the economic,
environmental and social impacts which might
be most important, as a starting point. You can
use this list later on to inform your decisions on
which stakeholders to engage with and how
(Connect phase) and then to help you identify
all possible relevant topics (Define phase).