7.2 GRI INDEX
STANDARD
DISCLOSURE STANDARD DISCLOSURE TITLE 2018 WESTFIELD SUSTAINABILITY REPORT PAGE
NO.
G4‑20 For each material aspect, report the aspect boundary as follows:
• Report whether the aspect is material within the organisation
• If the aspect is not material for all entities within the organisation (as described in G4‑17), select one of
the following two approaches and report either:
• The list of entities or groups of entities included in G4‑17 for which the aspect is not material or
• The list of entities or groups of entities included in G4‑17 for which the aspects is material
• Report any specific limitation regarding the aspect boundary within the organisation
4.1 Materiality
The areas covered in this report are those categorised as being of greatest
relevance to both our business and stakeholders.
8‑9
G4‑21 For each material aspect, report the aspect boundary outside the organisation, as follows:
• Report whether the aspect is material outside of the organisation
• If the aspect is material outside of the organisation, identify the entities, groups of entities or elements
for which the aspect is material. In addition, describe the geographical location where the aspect is
material for the entities identified
• Report any specific limitation regarding the aspect boundary outside the organisation
4.1 Materiality
The areas covered in this report are those categorised as being of greatest
relevance to both our business and stakeholders.
8‑9
G4‑22 The effect of any restatement of information provided in previous reports, and the reasons for such
restatements
Not applicable; no restatement of information from previous report was found. 8‑9
G4‑23 Significant changes from previous reporting periods in the scope and aspect boundaries Section 2: About this Report 4
G4‑24 Stakeholder groups engaged by the organisation 4.2 Stakeholder Engagement 11‑13
G4‑25 Basis for identification and selection of stakeholders with whom to engage 4.1 Materiality
4.2 Stakeholder Engagement
8‑9
11
G4‑26 Approach to stakeholder engagement, including frequency of engagement by type and by stakeholder
group, and an indication of whether any of the engagement was undertaken specifically as part of the
report preparation process
4.1 Materiality
4.2 Stakeholder Engagement
9
11‑13
Westfield Corporation | Sustainability Report 2018 | 78