Identified material aspects and


Entities included in the consolidated financial statements, and whether any entity is not covered by the report

See Our Company, section “Where we operate” and Note C4 to the consolidated financial statements.


Process for defining report content and aspect boundaries, and how the reporting principles for defining report content have been implemented

Report content and aspect boundaries are defined through continuous or annual internal and external stakeholder input, including discussions at Group Executive Management and Board of Directors level on the strategic direction of Telia Company's sustainability work, and as part of the process of producing the Annual and Sustainability Report. See also Our Company, sections “Trends and stakeholders” and “Strategy.”


Material aspects identified in the process for defining report content

See Our company, section “Trends and stakeholders” for an understanding of material topics and processes that define our sustainability work and report content, and “Strategy” for information about our focus areas in shared value creation and responsible business. For reporting purposes, the following aspects are considered material and are reported on in this GRI index: Economic performance; Indirect economic impact; Energy; Emissions; Effluents and waste; Supplier assessment; Occupational health and safety; Training and education; Grievance mechanisms; Investment; Non-discrimination; Freedom of association and collective bargaining; Child labor; Forced and compulsory labor; Local communities; Anti-corruption; Anti-competitive behavior; Compliance; Product and service labeling; Customer privacy; Health and safety regarding electromagnetic fields (EMF); Access to telecommunication products and services; Access to content.


Aspect boundary within the organization for each material aspect

We consider material aspects as material for the entire organization.


Aspect boundary outside the organization for each material aspect

Material aspects are considered as material for all external stakeholder groups.


Effect of any restatements of information provided in previous reports, and the reasons for such restatements

No significant restatements.


Significant changes from previous reporting periods in the scope and aspect boundaries

Data provided in this GRI index has been restructured to reflect other reporting, and is generally presented as Continuing operations Nordic and Baltic markets and Telia Carrier unless otherwise specified and Discontinued operations (former region Eurasia). The reference to Core markets in this GRI index and in the Directors’ Report, section “Responsible business” refers to operations in Denmark, Estonia, Finland, Lithuania, Norway and Sweden.

Operations covered in this GRI index are defined in Our company, section “Where we operate”,  the table Ownership – Subsidiaries. Joint ventures are included based on ownership share. The following exceptions to this reporting scope apply:

  • Information from Yoigo in Spain and Ncell in Nepal which were divested in 2016 is included only in 2015 information
  • Information from Tcell in Tajikistan which was divested in 2017 is included only in reported energy, emissions and occupational health and safety figures for 2015 and 2016