Starting point of the sustainability strategy
In order to develop a long-term sustainability strategy and as a starting point for reporting, the materiality analysis serves to identify the relevant and company-specific topics from the three ESG areas of environment, social and governance. The topics are assessed from the perspective
- of the company and
- its stakeholders
are identified and coordinated with each other.
As a result, the materiality analysis shows which sustainability topics should be the focus of sustainability reporting. The materiality analysis is thus the most important instrument for aligning a company's sustainability strategy and subsequent sustainability management. The results are actively used for communication and dialogue with stakeholders.