102-40 List of stakeholder groups 18–19 102-41 Collective bargaining agreements 6 102-42 Identifying and selecting stakeholders 16, 18 102-43 Approach to stakeholder engagement 18–19 102-44 Key topics and concerns raised 16, 18 102-45 Entities included in the consolidated financial statements 3 102-46 Defining report content and topic boundaries 3, 4, 16 102-47 List of material topics 16 102-48 Restatements of information 3, 16 102-49 Changes in reporting 16 102-50 Reporting period 3 102-51 Date of most recent report 3 GRI Content Index GRI 102-54.