Report parameters provided 32 3.2 C Date of publication of most recent sustainability report 31 3.3 C Reporting cycle (annual, biennial, etc.) 31 3.4 C Contact point for questions regarding the report or its contents 31 3.5 C Process for defining report content 31 3.6 C Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers) 32 3.7 C State any specific limitations on the scope or boundary of the report 33 3.8 C Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations 33 3.9 C Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the indicators and other information in the report 33, 238 3.10 C Explanation of the effect of any restatements of information provided in earlier reports, and the reasons for such restatement (e.g. mergers/acquisitions, change of base years/periods, nature of business, measurement methods) 33 3.11 C Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report 31, 33 3.12 C Table identifying the location of the Standard Disclosures in the report 286 3.13 C Policy and current practice with regard to seeking external assurance for the report 32 4.