The materiality analysis is one of the basic instruments of sustainability reporting and offers an ideal starting point for a stakeholder dialogue. This is because it provides answers to the three important questions when determining material sustainability aspects (based on the definition of the German Sustainability Code): Stakeholder perspective: Which sustainability aspects are of particular relevance to the company's stakeholders? "Perspective from the company: Which company activities...Read More

For companies, materiality describes their impact on society and the environment - and vice versa. Once you have recognised your materiality, you can develop a strategy and measures based on this in order to act sustainably. In this article, we therefore provide an example of how you can work with the United Nations Sustainable Development Goals (SDGs) in order to...Read More