Key Material Issues and Report Boundary


The Group applied a collective approach in determining material issues identified by our stakeholders during the engagement and assessment process. For this second report, the Group focused particular attention on material issues raised that were considered of high impact to the business. Our goal in the coming year is to achieve a strong balance on materiality consideration of issues on both the Group and stakeholders. The GRI G4 Guidelines provided a critical instrument that guided the Group in identifying and selecting material issues for reporting, and those considered material in the context of our business operating environment.
At company level, material issues were identified through feedback from stakeholder engagement processes and evaluation of Business Units Management (Managing Directors, Human Resources Managers, and Safety Health and Environment Officers) for reporting to Group Management. The identified material issues were then verified and prioritized at Group level through the Sustainability Reporting Team for Group Management approval. The Group Management evaluated the issues on their impact to the business and stakeholders for action and response. Approved issues provide the basis for the content of this second report.


The Group defined the reporting boundaries by focusing on where material impacts were identified. For the purpose of this report, the Group opted to define reporting boundaries by considering key Group companies with high and material impacts on environmental and social aspects. Sustainability performance indicators provided in this report were mainly drawn from companies identified and associated with material impacts.