141 Social Responsibility and Sustainability Report 2017 | PRISA Material aspects and boundaries G4-17 a. List all entities included in the organization’s consolidated financial statements or equiva-lent documents. b. Report whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report. 136-137 IG (pág. 1-4) G4-18 a. Explain the process for defining the report content and the Aspect Boundaries. b. Explain how the organization has implemented the Reporting Principles for Defining Report Content. 136-137 G4-19 List all the material Aspects identified in the process for defining report content. 80-83, 136-138 G4-20 For each material Aspect, report the Aspect Boundary within the organization. 80-83, 136-138 G4-21 For each material Aspect, report the Aspect Boundary within the organization. 80-83, 136-138 G4-22 Report the effect of any restatements of information provided in previous reports, and the reasons for such restatements. 80-83, 136-138 G4-23 Report significant changes from previous reporting periods in the Scope and Aspect Boundaries. 136-138 stakeholder engagement G4-24 Provide a list of stakeholder groups engaged by the organization. 70-72, 78-81, 137 G4-25 Report the basis for identification and selection of stakeholders with whom to engage. 78-81, 137 G4-26 Report the organization’s approach to stakeholder engagement, including frequency of enga-gement by type and by stakeholder group, and an indication of whether any of the engage-ment was undertaken specifically as part of the report preparation process. 78-81, 137 G4-27 Report key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting. Report the stakeholder groups that raised each of the key topics and concerns. 70-72, 78-82 Report profile G4-28 Reporting period (such as fiscal or calendar year) for information provided. 136 G4-29 Date of most recent previous report (if any). 136 G4-30 Reporting cycle (such as annual, biennial). 136-138
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