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GRI 103: MANAGEMENT APPROACH 2016

gri 103 : MANAGEMENT APPROACH 2016 GRI1032 gri 103 : MANAGEMENT APPROACH 2016 ContentsIntroduction 3 gri 103 : MANAGEMENT APPROACH 5 General requirements for reporting the MANAGEMENT APPROACH 5 Disclosure 103-1 Explanation of the material topic and its Boundary 6 Disclosure 103-2 The MANAGEMENT APPROACH and its components 8 Disclosure 103-3 Evaluation of the MANAGEMENT APPROACH 11 Glossary 12 References 14 ResponsibilityThis Standard is issued by the Global Sustainability Standards Board (GSSB). Any feedback on the GRI Standards can be submitted to for the consideration of the 103: MANAGEMENT APPROACH sets out reporting requirements about the APPROACH an organization uses to manage a material topic. This Standard can be used by an organization of any size, type, sector or geographic referencesThis Standard is to be used together with the most recent versions of the following 101: Foundation GRI Standards GlossaryIn the text of this Standard, terms defined in the Glossary are dateThis Standard is effective for reports or other materials published on or after 1 July 2018.

2 GRI 103: Management Approach 2016 Contents Introduction 3 GRI 103: Management Approach 5 General requirements for reporting the management approach 5 Disclosure 103-1 Explanation of the material topic and its Boundary 6

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