In 2024, the Company conducted a comprehensive assessment of material topics in full alignment with the GRI Universal Standards 2021, GRI 3: Material Topics 2021 and the Double Materiality approach outlined in the European Sustainability Reporting Standards (ESRS) by the European Financial Reporting Advisory Group (EFRAG)[1]. Additionally, the assessment adheres to the OECD Due Diligence Guidance for Responsible Business Conduct, applying a risk-based due diligence approach and engaging a multi-stakeholder approach to ensure a holistic evaluation of business impacts. This process provides a comprehensive view of the Company's impact, both externally—on stakeholders, society, and the environment (outward impact)—and internally, assessing its financial implications and long-term value creation (inward impact).
[1] EFRAG IG 1: Materiality Assessment Implementation Guidance