5.2Reporting Boundaries

SBM Offshore not only reports on impacts it causes, but also on impacts it contributes to and impacts that are linked to its activities. In each of the following paragraphs, SBM Offshore elaborates in detail on the boundaries of SBM Offshore’s material topics, which are consistent with the boundaries in the previous year. The boundary of a material topic relates to the parts of the organization and supply chain covered in the figures.