avk-esg-2024-25 - Flipbook - Page 17
Matrix of Double Materiality Assessment outcome
Financial materiality
Double materiality
E1: Climate
change
G1: Business
conduct
Impact materiality
Not material
E3: Water and
marine
E4: Biodiversity
and ecosystems
E2: Pollution
E5: Resource
use
S2: Workers in
the value chain
S4: Consumers
and end-users
S1: Own
workforce
S3: Affected
communities
Material ESRS sub-topics
Environment
Climate Change
E1 – Energy (R)
E1 – Climate change mitigation (R) (O)
Pollution
E2 – Microplastics (I/N)
Resource Use and Circular
Economy
E5 – Resource inflows (I/P)
E5 – Resource outflows (I/P)
E5 – Waste (I/N)
Social
Own Workforce
S1 – Working conditions (I/N)
S1 – Gender equality and pay for equal work (I/N)
S1 – Health and safety (I/N)
S1 – Training and skills development (I/N)
S1 – Diversity (I/N)
Governance
Business Conduct
G1 – Corporate culture (R) (O)
G1 – Management of relationships with
suppliers (I/N)
G1 – Corruption and bribery (I/N)
Affected Communities
S3 – Water and sanitation (I/P)
AVK Group Sustainability report 2024/2025 | 17
