Materiality and Double Materiality Study

Materiality is the principle that determines what social, environmental, and
governance (ESG) issues are sufficiently relevant and strategic to be managed as part
of a company’s corporate vision. Double Materiality (in compliance with NEIS –
EFRAG of the European Union), must include sustainability risks and opportunities that
have financial implications (on cash flow) in different scenarios.

Companies with a strategic focus —in terms of both sustainability and its financial
impact— have to understand their material issues, and through this process create
governance that provides certainty to the strategy, its metrics and objectives, while
also properly managing risks and opportunities.

The benefits of a Materiality Study are:

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Understanding financial and non-financial risks: social, environmental, financial, and governance
Focusing resources and energy on high-impact sustainability issues for the business and its stakeholders
Improving the decision-making process by including sustainability criteria
Complying with international and local ESG standards
Identifying and prioritizing new business opportunities
Improving transparency and the communication process with financial entities and investors

Our innovative methodologies focus on collaboration and teamwork, facilitating the
process of defining the material issues and adopting change management. We also
rely on financial experts, who facilitate results by using a single process and organic connectivity between sustainability and financial disclosure.