Materiality Analysis

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Materiality analysis in ESG sustainability identifies the environmental, social, and governance issues most relevant to a company and its stakeholders. It evaluates which topics significantly impact business performance, reputation, and long-term value creation. The process includes stakeholder engagement, industry benchmarking, and assessment of internal priorities against external expectations. Through this, companies distinguish between financial materiality (impact on the business) and impact materiality (impact of the business on society and the environment). The results help prioritize actions, guide sustainability strategy, and improve disclosure quality, ensuring resources focus on what matters most for both corporate resilience and stakeholder trust.