Identified material aspects and boundaries

G4-17

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.

 

G4-18

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, section “Trends and strategy” and Sustainability Work, section “Sustainability in Telia Company.

 

G4-19

Material aspects identified in the process
for defining report content

See Sustainability Work, section “Sustainability in Telia Company” and Our Company, section “Trends and strategy” for an understanding of material topics that define our sustainability work and report content.

 

G4-20

Aspect boundary within the organization
for each material aspect

Material aspects are considered material for the entire organization.

 

G4-21

Aspect boundary outside the organization
for each material aspect

Material aspects are considered material for all external stakeholder groups.

 

G4-22

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

See “Emissions.”

 

G4-23

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

Operations in Nepal and Spain have been excluded from parts of reporting as they were divested during the year.