
ProteggiAmo l’ambiente: discover the project of Acea School
The material topics, namely the most significant issues identified via a context analysis and shared discussion with internal and external stakeholders, form the basis for our strategic sustainability planning and performance reporting.
Via the materiality analysis process, we identify the most important economic and governance, social and environmental or "material" topics for the Group and our stakeholders, considering their impact on the business and on the parties concerned.
The analysis is divided into different phases – documental and contextual analysis, dialogue with internal and external stakeholders and with company managers, processing of the matrix and return of the results. The output of the process is the materiality matrix, a two-dimensional graph, where the topics are placed in order of their importance.
In 2019 we developed a materiality analysis, assigning a graphical representation in the matrix. In 2020, driven by the change in situation caused by the Covid-19 health emergency, we decided to undertake an assessment regarding the adequacy of the “material” economic, governance, social and environmental topics connected with the company’s businesses, carrying out an ad hoc examination, with the direct involvement of stakeholders. In 2021 we laid the groundwork for a renewal of the analysis methodology, making it more inclusive and participatory.
During 2020 we therefore conducted a follow-up project, which provided for :
In 2021, the validity of both the previously defined materiality matrix, which remains the reference until the next cycle of analysis, and the “prioritisation” (low, medium and high significance) of the 19 “material” topics of an economic, governance, social and environmental nature, also in keeping with the Group’s strategic sustainability planning, was therefore confirmed. More specifically, 16 topics were placed in the high significance quadrant (score of 68-100) and 3 in the medium significance quadrant (score of 33-67).
In view of the new cycle of analysis envisaged for 2022, Acea has developed a project aimed at defining and sharing with the Group’s companies an advanced process of materiality analysis.
In particular, an intercompany task force has been set up, which has reviewed the methods of implementation and objectives of each phase of the process, re-evaluated functions and methods for utilising the support tools and pooled the related expected changes in circumstances, also considering the new GRI “Universal Standards” published in October 2021.
The initiative, via an inclusive approach, lays the groundwork for enhancing the capacity of the process for intercepting and representing the Group’s significant topics, highlighting, in a coordinated and more consistent manner, the particular requirements of the operating companies and their stakeholders.
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