Should I report all DMA general and specific? Loading...
No. You only have to report DMA General and Specific for the material Aspects indentified, including the new ones you indentified (if this is the case, i.e. from sector supplements or others). DMA means reporting why an Aspect is material, how the organization manages the matter, and how it evaluates its management approach.
All Aspects have a general DMA and some ones also have a specific one. The GRI reference (code) specifies it. Specific Standard Disclosures (DMA and Indicators) should focus only on material Aspects.
If you have the same management approach for several identified material Aspects, you don’t have to repeat the DMA. However, it must always be clearly stated to which Aspects the DMA refers.
The structure of the template include all the DMA General and Specific for each material Aspect. As you will see, the most part of the DMA are at the beginning of Economic, Environmental, Labour, Society, Customers and Suppliers sections inside the fields of ‘Managament’ and ‘Performance and goals’.