operations or that are specifically relevant to the sustainability issues covered in the report 1-3  2.3 Operational structure of the organisation, including main divisions, operating companies, subsidiaries, and joint ventures 1-3  1.2 Description of key impacts, risks and opportunities 7-9, 19, 27 & 35  3.1 Reporting period (e.g. fiscal/calendar year) for information provided 4  3.