Which aspect must a topic boundary disclosure include when addressing a material topic?

A topic boundary disclosure addressing a material topic must include the organization's involvement with the impacts to provide a comprehensive understanding of how the organization is connected to the specific material topic. This aspect is crucial because it clarifies the extent to which the organization influences or is affected by the economic, environmental, and social impacts associated with the topic. By detailing this involvement, stakeholders can better assess the organization's responsibility, risks, and opportunities related to the material issue, which is essential for transparency and accountability in sustainability reporting.

In contrast, while other aspects such as the timeframe of impact occurrence, type of product affected, and financial implications are also important for understanding the broader context of a topic, they do not directly convey the organization's direct connection to the impacts themselves. The focus on the organization's involvement ensures that stakeholders have a clear picture of the organization's role in addressing the material topic and managing its associated risks and opportunities.