topic and its boundary 26-31, 315-321 103-2 The management approach and its components 40-42, 55-62, 63-65, 65-74, 241-244 103-3 Evaluation of the management approach 55-62, 63-65, 65-74, 241-244 GRI 201: Economic Performance 2016 201-1 Direct economic value generated and distributed 10-11, Sustainability Statement sec.