For each of these topics different indicators have been developed and the indicator protocols include definitions and the way the data need to be compiled, as well as further references. To measure for example the CO2 emissions the indicator protocol refers to Green House Gas measurement protocol of the WBCSD/World Resource Institute. The information that is reported in a sustainability report according to the GRI guidelines does not only include quantitative indicators but also provides information on the strategy, the organizational profile, the governance processes, the stakeholder engagement processes and the management approach. This information is relevant to obtain the context in which the data are provided. Each organization has a different ambition level and specific sustainability issues and therefore reporting is different for different organizations. The topics and indicators to report on are based on a materiality analysis that the company performs.