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Identified material aspects and boundaries

GRI
Code
Description Reference/Direct answer Omissions and, if
applicable, reason
for omission
UN Global
Compact
  Identified material aspects and boundaries      
G4-17
a. List all entities included in the organization’s consolidated financial statement or equivalent documents.
 
b. Report whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report. The organization can report on this Standard Disclosure by referencing the information in publicly available consolidated financial statements or equivalent documents.
Consolidated Financial Statements Ernst & Young Nederland LLP 2015/2016, Note 25 Related Party Disclosures.

Holland van Gijzen Advocaten & Notarissen, which has a strategic alliance with Ernst & Young Belastingadviseurs LLP, is covered by the report, but not by the consolidated Financial Statements. All entities in the consolidated Financial Statements are also covered by the report.
No omissions  
G4-18
a. Explain the process for defining report content and the Aspect Boundaries;
b. Explain how the organization has implemented the Reporting Principles for Defining Report Content.
Appendix 1. G4-18: Defining material aspects and boundaries in accordance with GRI
About this report
Strategic framework
No omissions  
G4-19
a. List all the material Aspects identified in the process for defining reporting content.
GRI G4 Content Index: Specific Standard Disclosures
Stakeholder engagement and materialilty
About this report
No omissions  
G4-20
a. For each material Aspect, report the Aspect Boundary within the organization, as follows:
- Report whether the Aspect is material within the organization;
- If the Aspect is not material for all entities within the organization (as described in G4-17), select one of the following two approaches and report either:
i. The list of entities or groups of entities in G4-17 for which the Aspect is not material or;
ii. 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 organization.
About this report, DMA
Appendix 1. G4-18: Defining material aspects and boundaries in accordance with GRI
No omissions  
G4-21
a. For each material Aspect, report the Aspect Boundary outside the organization, as follows:
- Report whether the Aspect is material outside of the organization;
- If the Aspect is material outside of the organization, 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 organization.
See G4-20. No omissions  
G4-22
a. Report the effect of any restatements of information provided in previous reports, and the reasons for such re-statements.
Restatements have been made in the consolidated Financial Statements of Ernst & Young Nederland LLP

Ernst & Young Nederland LLP consolidated Financial Statements 2015/2016, Note 2.1
No omissions  
G4-23
a. Report significant changes from previous reporting periods in the Scope and Aspect Boundaries.
There are no changes. No omissions