The GRI-defined overview of 34 sustainability topics across six dimensions was used as the basis for designing the expert interviews. The stakeholders involved were tasked with ranking 14 pre-selected topics in order of their relevance with respect to the economic, environmental or social performance of SFS. They were also asked which of the other topics they considered highly relevant. The new materiality matrix was created on the basis of this survey of five stakeholder groups and the assessment performed by the management of SFS. While the evaluation of the external stakeholder groups determines the topics’ positions along the Y axis, their position along the X axis is established based on the opinions expressed by SFS’s management. The material topics that SFS reports on below are indicated in turquoise in the matrix (bubbles 1-6).
Overall, the results of the materiality assessment are very similar to those of previous assessments. In addition to the five material topics to date, human rights have now been identified as another material topic. This even ranks 4th in the external stakeholders’ evaluation, while SFS’s management puts it in 6th place, right after the topic of training and development. Compared to the most recent materiality assessment conducted in 2019, the importance of training and further education has fallen most sharply in the ranking performed by external stakeholders. On the other hand, emissions have become more relevant for both SFS and external stakeholders.