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Materiality Assessment

The double materiality assessment is a fundamental tool for identifying the topics that should guide strategic decision-making and sustainability reporting.

Our priorities are defined through a double materiality assessment, conducted in accordance with the Corporate Sustainability Reporting Directive (“CSRD”) and the standards of the European Financial Reporting Advisory Group (EFRAG), which enables us to identify the most relevant sustainability topics by combining stakeholder engagement with the assessment of impacts, risks and opportunities. The outcome of the assessment guides our strategy and reporting, helping to steer decisions towards what truly matters for the country and local communities.

CDP Group's Material Topics

The material topics formed the foundation for the development of the Group's sustainability strategy for the 2025–2027 period, as set out in the ESG Plan 2025–2027, and for the content of the Group's Sustainability Reporting.

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Affected Communities

Supporting local communities through social development initiatives and the creation of dedicated opportunities.

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Climate Change

Supporting initiatives that contribute to climate change mitigation and adaptation.

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Sustainable and Inclusive Finance

Expanding access to financial solutions that support sustainable projects while balancing financial returns with sustainability goals.

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Innovation, Research and Digitalisation

Promoting sustainable technologies and innovation while developing new ideas and digital solutions to enhance efficiency and maximise impact.

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Our Workforce

Promoting employee wellbeing and safety by investing in learning and professional development, while fostering inclusion and diversity.

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Business Conduct

Upholding the highest standards of business ethics and responsible governance through effective risk management, transparency and regulatory compliance.

Circular economy

Supporting initiatives that foster the development of circular economy models.