Managing Material Aspects
The Global Reporting Initiative (GRI) Standards prescribes organisations to disclose details of their approaches to managing material topics identified through the materiality process and reported under material topics within their GRI content index. These Disclosures on Management Approaches, or DMAs, are intended to give the organisation an opportunity to explain how the economic, environmental and social impacts related to material topics are managed.
DMAs provide narrative information on how Dexus identifies, analyses, and responds to its actual and potential material economic, environmental and social impacts. DMAs also provide context for the performance reported by Indicators.
Dexus views many of its material topics to be interrelated and has prepared the following DMA documents describing its management approach:
|Material topic||Disclosure on Management Approach|
|Tenant attraction and retention||Customers and Community|
|Community contribution||Customers and Community|
|Talent attraction and retention||People and Culture|
|Workplace health and safety||People and Culture|
|Sustainable procurement||Supply Chain|
|Resource efficiency and waster||Environment|
|Climate change impacts||Environment|
|Financial performance||Operating and Financial Review|
|Market volatility||Operating and Financial Review|
Each DMA describes the relevant material issues, Dexus's governance structure and management approach to address these issues, stakeholder engagement and continuous improvement processes.