Double materiality sector matrix

Challenge

Offer the automotive components and spare parts sector a common tool that facilitates the understanding and application of the most relevant ESG (environmental, social and governance) topics.
Given the growing regulatory complexity and the need to report under European standards (ESRS, CSRD, Green Taxonomy, etc.), there is a need to systematise information and offer a sectoral overview that allows the identification of sustainability priorities, risks and opportunities.

Results

A dual materiality sector matrix has been designed for the members of the SERNAUTO Responsible Commission. It functions as a knowledge hub, integrating information on the most relevant issues for each ESG topic and the best practices implemented by companies in the sector.

• It shows the relevance of each ESG issue and compiles best practices from companies in the supply chain, spare parts and manufacturers (OEMs).
• It incorporates regulatory references, standards and KPIs from the main regulatory and voluntary frameworks.
• It allows the prioritisation of material issues and the alignment of the sector’s sustainability strategy with European requirements.

This tool promotes harmonisation and transparency in ESG management throughout the automotive value chain.