Material Topics & Boundaries

Material Topics (GRI102-47)	Topics Boundary: Internal and External	Management Approach References (GRI 103)
Economic
Economic Performance	CapitaLand Group (CL)	Financial Capital (pg 14)
Market Presence	CL, investors	Human Capital (pg 39)
Indirect Economic Impacts	CL, community	Social and Relationship Capital (pg 50, 53)
Anti-corruption	CL, investors, customers, communities	Organisational Capital (pg 16-18)
Environmental
Materials	CL, contractors	Environment Capital (pg 20-26)
Energy	CL, contractors
Water	CL, contractors
Biodiversity	Relevant to the communities where CL operates
Emissions	CL, contractors
Effluents and Waste	CL, contractors and suppliers
Environmental Compliance	CL, investors
Supplier Environmental Assessment	CL, contractors and suppliers
Social
Employment	CL	Human Capital (pg 39-42)
Labour/Management Relations	CL	Human Capital (pg 40 )
Occupational Health and Safety	CL	Human Capital (pg 34-36 )
Training and Education	CL	Human Capital (pg 42 )
Diversity and Equal Opportunity	CL	Human Capital (pg 39-42)
Non-Discrimination	CL	Human Capital (pg 39)
Child Labour	CL	Human Capital (pg 39)
Forced or Compulsory Labour	CL	Human Capital (pg 39)
Human Rights Assessment	CL, contractors	Human Capital (pg 34, 38)
Local Communities	CL, communities	Environment Capital (pg 20), Human Capital (pg 34), Social and Relationship Capital (pg 50, 53)
Supplier Social Assessment	CL, contractors	Human Capital (pg 34- 38)
Customer Health and Safety	CL, tenants, contractors, suppliers, and communities	Human Capital (pg 37-38), Social and Relationship Capital (pg 50)
Marketing and Labelling	CL, customers	Organisational Capital (pg 17-18)
Customer Privacy	CL, customers, investors	Organisational Capital (pg 17-18)
Socioeconomic Compliance	CL, investors	Organisational Capital (pg 16-18), Human Capital (pg 35)