Recognising our environmental, social and business impacts enables us to prioritise the most relevant areas in our sustainability management. We conduct an annual Double Materiality Assessment (DMA) in line with EFRAG’s draft “Double Materiality Conceptual Guidelines for Standard Setting” and the requirements of the Corporate Sustainability Reporting Directive (CSRD). This assessment evaluates both impact (insideout) materiality – our effects on people and the planet – and financial (outsidein) materiality, which considers how sustainability related factors create risks and opportunities for our business. Integrating these perspectives strengthens our external disclosures and supports informed strategic decisionmaking. The DMA also reflects our response to evolving sustainability trends, operational changes and regulatory developments.
Our sustainability strategy is reviewed annually based on DMA findings to determine whether new policies, actions or targets are needed to manage material impacts, risks and opportunities.
Please refer to Arçelik Sustainability Reports for the annually updated Double Materiality Assessment, Matrix, Methodology and Process.
Materiality Analysis