A sustainability matter is material if it meets the definition of impact materiality, financial materiality, or both.
A sustainability matter is material if it meets the definition of impact materiality, financial materiality, or both.
ESG factors, which include sustainability factors as defined in EU Regulation 2019/2088, encompass environmental, social, human rights, and governance considerations.
Learn moreSustainability opportunities that have a positive financial impact on a company's cash flow, ability to obtain financing, or cost of capital in the short, medium, or long term.
Learn moreA sustainability matter is considered important when it has significant positive or negative impacts on people or the environment in the short, medium, and long term. This includes impacts from the company's operations, supply chain, products, services, and business relationships.
Learn moreA sustainability matter is financially significant if it poses risks or opportunities that impact the company's financial position, performance, cash flows, access to finance, or cost of capital in the short, medium, or long term.
Learn moreThe impact of an activity or business on the environment and people, including their human rights. It can be positive or negative, short or long-term, intended or unintended, and reversible or irreversible, and shows the contribution to sustainable development.
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