Materiality analysis

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.