Event Organizers Sector Supplement - Global Reporting Initiative

Determining the significance of an entity when
collecting information or considering the extension of a
boundary depends on the scale of its sustainability
impacts. Entities with significant impacts typically
generate the greatest risk or opportunity for an
organization and its stakeholders, and therefore are the
entities for which the organization is most likely to be
perceived as being accountable or responsible.
Reporting Guidance for Boundary Setting
• A sustainability report should include in its
boundary all entities that generate significant
sustainability impacts (actual and potential) and/
or all entities over which the reporting organization
exercises control or significant influence with regard
to financial and operating policies and practices.
• These entities can be included using either
Indicators of operational performance, Indicators
of management performance, or narrative
descriptions.
• At a minimum, the reporting organization should
include the following entities in its report using
these approaches:
• Entities over which the organization exercises
control should be covered by Indicators of
Operational Performance; and
• Entities over which the organization exercises
significant influence should be covered by
Disclosures on Management Approach.
No
Do you have control
over the entity?
No
Do you have significant
influence?
Yes
No
Do you have influence?
Yes
Does it have significant
impacts?
No
Exclude
Yes
Does it have significant
impacts?
No
Yes
Not
necessary
to report
No
Does it have significant
impacts?
Yes
Not
necessary
to report
Not
necessary
to report
Yes
Performance Data
Disclosures on Management Approach
Narrative reportinng on Issues and Dilemmas
Figure 6: Decision Tree for Boundary Setting
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