Materiality

Materiality and Value Creation

In formulating our strategic priorities, we consider the full range of topics or aspects that have the potential to impact our ability to create sustainable value. These aspects are analysed from two perspectives, namely, importance to our stakeholders, and importance to DBB. An aspect is important (material) if it is both relevant and significant. Significance takes into account the magnitude of the impact as well the probability of its occurrence.

Materiality Matrix

We have identified the aspects that are of importance to stakeholders and of importance to DBB in the context of our economic, environmental and social agenda for sustainable value creation. To aid analysis and focus, these aspects have been mapped in a two-dimensional materiality matrix shown below. We have used GRI G4 Sustainability Reporting Guidelines in this process.

 

No.	Category/Aspect
	Economic
1.	Economic performance
2.	Market presence
3.	Indirect economic impacts
	Environmental
4.	Energy
5.	GHG emissions
6.	Products and services
	Social: Labour Practices and Decent Work
7.	Employment
8.	Occupational health and safety
9.	Training and education
10.	Diversity and equal opportunity
11.	Equal remuneration for women and men
12.	Labour practices grievance mechanisms
	Social: Human Rights
13.	Non-discrimination
14.	Human rights grievance mechanisms
	Social: Society
15.	Local communities
16.	Anti-corruption
17.	Compliance
	Social: Product Responsibility
18.	Product and service labelling
19.	Marketing communications
20.	Customer privacy

 

Management Approach

The Management Discussion and Analysis that follows explains why we consider an aspect to be material, what we do to manage them and how we evaluate our approach and results. They are elaborated further with supporting indicators and measures where applicable.