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The table below shows, for each material topic, the boundaries of its impact, i.e. the entities which either drive the topic’s impact on sustainable development or are directly related to this impact. Furthermore, the table also shows the relation of each topic to the United Nations Sustainable Development Goals and to the GRI disclosures used to measure and evaluate impacts over time.Material Topics and Impact Boundaries Material Impact Relation toTopic Boundaries the SDGs GRI DisclosureSUSTAINABLE DEVELOPMENT REPORT | 2017Consumer health and safety (20)SELONDA Suppliers Customers Supervisory bodies and authorities ConsumersGRI 416-1 GRI 416-2Health and welfare of fish (24)SELONDA Suppliers CustomersSupervisory bodies and authorities ConsumersGRI 417-1Quality of raw materials and fish feed (25)SELONDA Suppliers CustomersSupervisory bodies and authorities ConsumersGRI 417-1Protection of the marine ecosystem (35)SELONDA Supervisory bodies and authorities Society NGOsGRI 304-2Occupational health and safety (7)SELONDA Supervisory bodies and authoritiesGRI 403-1 GRI 403-2 GRI 403-3* Ranking of material topics according to their evaluation scores (high to low)SELONDA AQUACALTURE / 35

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