Our commitment to sustainability is based on the Double Materiality Assessment (DMA), which defines the material sustainability topics by analysing two different perspectives:
The Double Materiality Assessment gives rise to the Impacts, Risks and Opportunities (IROs) that guide our strategic choices along the entire value chain.
Select one of the material topics identified in the matrix to explore it in detail. Discover the strategic approach and the real impact these topics generate along the value chain.
| Impact materiality |
Financial materiality |
Double Materiality |
||
|---|---|---|---|---|
| Impacts | Risks and Opportunities |
Materiality | Value chain stages where material IROs arise |
|
| Impact materiality |
Financial materiality |
Double Materiality |
||
|---|---|---|---|---|
| Impacts | Risks and Opportunities |
Materiality | Value chain stages where material IROs arise |
|
| E1 Climate Change | ||||
| E2 Pollution | ||||
| E3 Water and marine resources | ||||
| E4 Biodiversity and ecosystems | ||||
| E5 Resource use and circular economy | ||||
| S1 Own workforce | ||||
| S2 Workers in the value chain | ||||
| S3 Affected communities | ||||
| S4 Consumers and end-users | ||||
| G1 Business conduct |
namely the company’s impacts on the climate and the effects of climate on the company, in terms of mitigation and adaptation. It covers the transition plan, policies, actions, targets, energy consumption and greenhouse gas emissions, as well as the related financial effects. It requires a description of physical and transition risks and of the opportunities linked to decarbonising the business model.
refers to the company’s impacts on water and marine resources, including withdrawals, consumption and discharges. It requires a description of protection and consumption reduction actions and of the risks and opportunities linked to the availability of the resource.
governs reporting on how the company uses materials and resources, on incoming and outgoing flows and on the waste generated. It requires a description of impacts, efficiency and circularity actions, and the risks and opportunities linked to the transition to circular models. In short, it explains how far the company reduces waste and moves towards a circular rather than linear approach.
namely reporting on the company’s impacts on the people who work directly for it, as well as the related risks and opportunities and its dependencies on its own workforce. It covers working conditions, equal treatment and opportunities, training and other labour rights. In short, it explains how the company manages its relationship with its people through sound and inclusive labour policies.
namely the impacts on workers in the value chain who are not directly employed by the company but are affected by its activities and business relationships. In short, it explains how the company looks beyond its own direct scope and assesses the effects of its activities along the supply chain.
governs reporting on the impacts of the company and its value chain on communities, particularly in the most exposed contexts. It covers economic, social and cultural rights and civil and political rights, with the related management risks and opportunities. In short, it explains how the company’s activities affect the areas and communities involved.
refers to the company’s impacts on the people who buy, use or receive its products and services. It covers information and privacy, personal safety and social inclusion, with the related protection risks and opportunities. In short, it explains how the company ensures safety, transparency, accessibility and commercial responsibility towards consumers and end-users.
on ethics and governance, describing strategy, processes and performance. It covers corporate culture, prevention of corruption, protection of whistleblowers, animal welfare, relationships with suppliers and payment practices, as well as lobbying activities, with the related reputational and governance risks and opportunities.
namely the company’s impacts on the climate and the effects of climate on the company, in terms of mitigation and adaptation. It covers the transition plan, policies, actions, targets, energy consumption and greenhouse gas emissions, as well as the related financial effects. It requires a description of physical and transition risks and of the opportunities linked to decarbonising the business model.
refers to the company’s impacts on water and marine resources, including withdrawals, consumption and discharges. It requires a description of protection and consumption reduction actions and of the risks and opportunities linked to the availability of the resource.
governs reporting on how the company uses materials and resources, on incoming and outgoing flows and on the waste generated. It requires a description of impacts, efficiency and circularity actions, and the risks and opportunities linked to the transition to circular models. In short, it explains how far the company reduces waste and moves towards a circular rather than linear approach.
namely reporting on the company’s impacts on the people who work directly for it, as well as the related risks and opportunities and its dependencies on its own workforce. It covers working conditions, equal treatment and opportunities, training and other labour rights. In short, it explains how the company manages its relationship with its people through sound and inclusive labour policies.
namely the impacts on workers in the value chain who are not directly employed by the company but are affected by its activities and business relationships. In short, it explains how the company looks beyond its own direct scope and assesses the effects of its activities along the supply chain.
governs reporting on the impacts of the company and its value chain on communities, particularly in the most exposed contexts. It covers economic, social and cultural rights and civil and political rights, with the related management risks and opportunities. In short, it explains how the company’s activities affect the areas and communities involved.
refers to the company’s impacts on the people who buy, use or receive its products and services. It covers information and privacy, personal safety and social inclusion, with the related protection risks and opportunities. In short, it explains how the company ensures safety, transparency, accessibility and commercial responsibility towards consumers and end-users.
on ethics and governance, describing strategy, processes and performance. It covers corporate culture, prevention of corruption, protection of whistleblowers, animal welfare, relationships with suppliers and payment practices, as well as lobbying activities, with the related reputational and governance risks and opportunities.
| Impact materiality |
Financial materiality |
Double Materiality |
||
|---|---|---|---|---|
| Impacts | Risks and Opportunities |
Materiality | Value chain stages where material IROs arise |
|
| E1 Climate Change | ||||
| E2 Pollution | ||||
| E3 Water and marine resources | ||||
| E4 Biodiversity and ecosystems | ||||
| E5 Resource use and circular economy | ||||
| S1 Own workforce | ||||
| S2 Workers in the value chain | ||||
| S3 Affected communities | ||||
| S4 Consumers and end-users | ||||
| G1 Business conduct |
