Materiality assessment

Our commitment to sustainability is geared towards developing the material topics identified in our double materiality, informed by continuous listening and dialogue with our stakeholders.

 

Through the active involvement of our stakeholders, we take their expectations and priorities into account in defining our strategy and in our operating processes. To this end, we consider a constant, structured approach essential to maintaining an up-to-date understanding of their expectations and enhancing our forward-looking vision on potential developments.

 

Double Materiality Assessment 

In 2024 we carried out our first double materiality assessment in accordance with the Corporate Sustainability Reporting Directive (CSRD) and EFRAG’s specific guidelines. Specifically, the assessment is based on the dual perspective of impact materiality (i.e. impacts generated by CDP Group activities on the economy, society and the environment) and financial materiality (i.e. risks and opportunities with potential financial effects on the Group). 

More than 3,000 stakeholders were engaged overall. The material topics formed the foundation for developing the 2025-2027 sustainability strategy, which is reflected in the 2025-2027 ESG Plan and the contents of the Group’s Sustainability Reporting. .