G4-16 List memberships of associations (such as industry associations) and national or
international advocacy organisations in which the organisation:
• Holds a position on the governance body
• Participates in projects or committees
• Provides substantive funding beyond routine membership dues
• Views membership as strategic
Agri-Food & Veterinary
Authority, ASEAN
Infrastructure Fund Limited,
Association of Small and
Medium Enterprises, Council
for Private Education, Pro-
Enterprise Panel, SGX Catalist
Advisory Panel, Singapore
Cooperation Enterprise, The
REIT Association of Singapore
Identified material aspects and boundaries
G4-17 a. List all entities included in the organisation’s consolidated financial statements or
equivalent documents.
b. Report whether any entity included in the organisation’s consolidated financial
statements or equivalent documents is not covered by the report.
About the report (page 78)
G4-18 a. Explain the process for defining the report content and the Aspect Boundaries.
b. Explain how the organisation has implemented the Reporting Principles for Defining
Report Content.
Materiality assessment
(pages 78 – 79)
G4-19 List all the material Aspects identified in the process for defining report content.
Materiality assessment (pages
78 – 79), Figure 1, Tables
1 – 2
G4-20 For each material Aspect, report the Aspect Boundary within the organisation, as follows:
• Report whether the Aspect is material within the organisation
• If the Aspect is not material for all entities within the organisation (as described in
G4-17), select one of the following two approaches and report either:
° The list of entities or groups of entities included in G4-17 for which the Aspect is
not material or
° The list of entities or groups of entities included in G4-17 for which the Aspect is
material
• Report any specific limitation regarding the Aspect Boundary within the organisation
About the report (page 78),
Environment (pages 82 – 83),
Figure 6,
Human Capital (page 87),
Footnote 5
G4-21 For each material Aspect, report the Aspect Boundary outside the organisation, as follows:
• Report whether the Aspect is material outside of the organisation
• If the Aspect is material outside of the organisation, identify the entities, groups
of entities or elements for which the Aspect is material. In addition, describe the
geographical location where the Aspect is material for the entities identified
• Report any specific limitation regarding the Aspect Boundary outside the organisation
We did not identify any
Aspect which was material
outside of the organisation.
G4-22 Report the effect of any restatements of information provided in previous reports, and
the reasons for such restatements.
There were no restatements
made.
G4-23 Report significant changes from previous reporting periods in the Scope and Aspect
Boundaries.
Significant changes during
the reporting period
(page 78)
Stakeholder engagement
G4-24 Provide a list of stakeholder groups engaged by the organisation.
Stakeholders’ engagement
(page 79), Table 3
G4-25 Report the basis for identification and selection of stakeholders with whom to engage.
Stakeholders’ engagement
(page 79), Table 3
G4-26 Report the organisation’s approach to stakeholder engagement, including frequency of
engagement by type and by stakeholder group, and an indication of whether any of the
engagement was undertaken specifically as part of the report preparation process.
Stakeholders’ engagement
(page 79),
Table 3, Engaging the
investment community
(page 93)
G4-27 Report key topics and concerns that have been raised through stakeholder engagement, and
how the organisation 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.
Staff Training (page 88)
S U S T A I N A B I L I T Y R E P O R T
ASCENDAS REAL ESTATE INVESTMENT TRUST ANNUAL REPORT 2014/15
