3.3 Reporting boundaries 20 Para 9, 10 102-46 Defining report content and topic Boundaries 3.3 Reporting boundaries 21 102-47 List of material topics 3.2 Material topics 19 102-48 Restatements of information 3.4 Data preparation 22, 114 102-49 Changes in reporting 3.4 Data preparation 22 Para 9, 10 102-50 Reporting period 3.1 General information about the report 18 102-51 Date of most recent report 3.1 General information about the report 18 102-52 Reporting cycle 3.1 General information about the report 18 102-53 Contact point for questions regarding the report 13.