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The GRI allows for various levels of reporting and being our first report we have selected the lowest, entry level C. This level requires that we report on our overall strategy and at least 10 indicators across the three aspects economic, social and financial. Reporting on management approach is not mandatory for this level. However our materiality analysis ranked management approach as high for stakeholders and high for the company for each area and so we have included that for each aspect except for Human Rights which was not identified as a major area of stakeholder concern.

Explanation of how topics were selected
We conducted internal workshops with people from all parts of the business and also with a number of external stakeholders (government and NGOs). Then we ranked issues using a materiality matrix that evaluates each issue according to its importance to the company and to stakeholders, that is: Issues that have significant current or potential impact on the company Issues that are of significant concern to stakeholders
Issues over which Canon Oceania has a reasonable degree of control.
Those issues ranked as High/High to Medium/Medium were included in the list of
potential topics. This report covers those issues for which we have
information. Other identified issues have been used to improve our activities
and enable future reporting.
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