Gabriel_Annual_Report_2024-25 - Flipbook - Page 33
CONTENTS // SUSTAINABILITY STATEMENT // GENERAL INFORMATION
Double materiality assessment – matrix
Gabriel has carried out a double materiality assessment to identify the company’s most important sustainability topics. The analysis assesses two dimensions: The financial significance for Gabriel and the
company’s impacts on people and the environment.
High
Financial materiality
Financial and impact materiality (double materiality)
ESRS E1 Climate change adaptation
ESRS E1 Climate change mitigation
ESRS E1 Energy
ESRS E3 Water
ESRS E5 Resource inflows, including resource use
ESRS E5 Resource outflows related to products and services
ESRS G1 Corruption and bribery
Environment (E)
ESRS E1 Climate change
ESRS E2 Pollution
ESRS E3 Water and marine resources
ESRS E4 Biodiversity and ecosystems
ESRS E5 Resource use and circular economy
Social aspects (S)
ESRS S1 Own workforce
ESRS S2 Workers in the value chain
ESRS S3 Affected communities
ESRS S4 Consumers and end-users
Financial impact on Gabriel
The European sustainability reporting standards (ESRS)
form the framework for the assessment and comprise:
Governance (G)
ESRS G1 Business conduct
The results of the assessment are illustrated in the
matrix, in which all sub-topics of the above ESRSs are
positioned based on their materiality. The positions
show which topics are most important to Gabriel and
have the greatest impact on the surrounding world.
This assessment forms the basis for the sustainability statement.
Not material
Impact materiality
ESRS E2 Pollution of air
ESRS E2 Pollution of soil
ESRS E2 Pollution of living organisms and food resources
ESRS E2 Substances of very high concern
ESRS E2 Microplastics
ESRS E2 Pollution of water
ESRS E2 Substances of concern
ESRS E3 Marine resources
ESRS E4 Impacts on the extent and condition of ecosystems
ESRS E4 Impacts and dependencies on ecosystem services
ESRS E4 Direct impact drivers of biodiversity loss
ESRS E4 Impacts on the state of species
ESRS S1 Other work-related rights, own operations
ESRS S2 Working conditions, value chain
ESRS S2 Equal treatment and opportunities for all, value chain
ESRS S2 Other work-related rights, value chain
ESRS S3 Communities’ economic, social and cultural rights
ESRS S3 Communities’ civil and political rights
ESRS S3 Rights of indigenous peoples
ESRS S4 Information-related impacts for consumers and/or end-users
ESRS S4 Personal safety of consumers and/or end-users
ESRS S4 Social inclusion of consumers and/or end-users
ESRS G1 Protection of whistle-blowers
ESRS G1 Animal welfare
ESRS G1 Political engagement and lobbying activities
ESRS G1 Management of relationships with suppliers including payment practices
ESRS E5 Waste
ESRS S1 Working conditions, own operations
ESRS S1 Equal treatment and opportunities for all, own operations
ESRS G1 Corporate culture
Low
Gabriel’s impacts on people and the environment
High
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