General Standard Disclosures Key Fully disclosed Partially disclosed Not disclosed Identified material aspects and boundaries Indicator requirement Status Con t It was considered to have a high importance to Barclays if it: a) impacts e more than one business unit or function, b) impacts multiple G4-19 xt and Appr List all the material Aspects identified in the process for defining geographical locations, c) is critical for our long-term performance or d) report content. is likely to cause risks or opportunities to arise for Barclays. Disclosure o Following prioritisation review, three new topics were added - digital Refer to G4-18 ach empowerment and employability to reflect our commitments under the Shared Growth Ambition; along with Human Rights to reflect the Indicator requirement Status evolving agenda in this space. A number of topics were grouped to G4-20 reflect the overarching themes, including supply chain management, For each material Aspect, report the Aspect Boundary within the human capital development, financial inclusion and literacy, social and environmental financing and financial product governance and organisation. Shar responsibility; two topics were removed: community investment and Disclosure ed Gr occupational health and safety, because they are not part of our core Refer to Reporting Criteria at home.barclays/citizenship/ o strategy. However, they remain important aspects that we continue to our-reporting.html wth Ambition promote. 3. Validation Indicator requirement Status We have assessed the result of our materiality process assessment G4-21 against the outcome of previous stakeholder engagement exercises. We For each material Aspect, report the Aspect Boundary within the have also aligned the citizenship materiality assessment to the Barclays organisation. Annual Risk Factors Review which also considers the most material Disclosure aspects. The final output of the materiality process has fed into the Refer to Reporting Criteria at home.barclays/citizenship/ planning stages of our Annual Report and Citizenship Supplement. The our-reporting.html Gener ESG Supplement content and GRI disclosures have been approved by al S senior management and Board Committees. Indicator requirement Status tandar 4. Review G4-22 d Disclosur We engaged KPMG LLP to provide limited assurance over the Report the effect of any restatements of information provided in presentation of our description of our materiality process as marked with previous reports, and the reasons for such restatements. the symbol Ω. The assurance report can be found on page 49 of this Disclosure es supplement. We will review this matrix on an annual basis. Environmental data Barclays’ data collection processes are continuous, and each year we report the most accurate data then available for the baseline and subsequent years. This can lead to restatements of previously reported Specific data if data quality improves, more data is available or updated carbon S emission factors are applied. tandar In cases where we have collected new data for previously unreported d consumption, we will go back and restate the baseline if the new data Disclosur amounts to a material change greater than 1% of the total consumption. If the change is less than 1%, we will report consumption from the point es at which the data became available. If it is greater than 1%, we will restate the baseline and previous year’s figures based on actual or estimated figures. Reasons for restatements in data are due to more accurate data being available which led to replacements of estimates KP with actual data for 2015. In 2016, we have also aligned to the latest MG Assur carbon conversion factors as released by the GHG Protocol. ance S ta t emen t Note Ω Within KPMG’s limited assurance scope. Please see page 49. Stakeholder engagement activity referenced in G24 to G27 is outside of KPMG’s limited assurance scope. home.barclays/annualreport Barclays PLC Environmental Social Governance Supplement 2016 • 22