PROFILE
SUSTAINABLE DEVELOPMENT
CUSTOMER
PEOPLE
QUALITY
ENVIRONMENT
SUPPLY CHAIN
OTHER STAKEHOLDER
2.2 MATERIALITY ANALYSIS The priority (material) aspects to be reported in the Sustainability Report, in compliance with the GRI standards, are those which reflect the significant impact of the Group from an economic, environmental and social viewpoint. In this context, the term “impact” refers to the positive or negative effects that the Company has on the economy, the environment and society, but also to its response to the expectations, interests and evaluations of its stakeholders. The priority topics identified by MARR are those that can have a significant impact on the development, performance
and value of the Company. Each priority topic is defined in relation to the social and environmental contexts and topics on which MARR’s business activities may have a significant impact. In order to identify the priority topics to be included in the report, the process of materiality analysis, carried out and updated on an annual basis consistently with the GRI standards, has been developed on the basis of the identification of the stakeholders as described in the preceding section and has been structured as follows.
IDENTIFICATION OF RELEVANT TOPICS 6
Research and analysis of internal sources (policies, procedures, etc.) and of external sources (analysis of the publications of standard-setters and the benchmarks of the main competitors)
6
The development of a long list of potentially relevant topics
6
Review and approval of the long list and the selection of the most important to produce a short list
ASSESSMENT OF THE RELEVANT TOPICS 6
The organization of meetings with the frontline people to assess the importance of every topic on the short list, from the Company's and the stakeholders’ viewpoints
6
Consolidation of the results of the assessment and development of the relative materiality matrix
APPROVAL AND REVIEW
40
6
Approval of the short list of topics identified and assessed in the previous steps
6
Review and verification of the Materiality Matrix deriving from the assessment of the various topics
6
Overall approval of the materiality analysis
