Double Materiality Analysis and Integration of Sustainability into the Business

Challenge

Addressing ESG challenges in Gorlan’s value chain by responding to new regulatory requirements, maximising value for the business and strengthening the company’s eligibility. The challenge was to integrate ESG risks and opportunities into strategic decision-making, ensuring real alignment between sustainability, the business model and stakeholder expectations.

Resultados

A Double Materiality Analysis was carried out, covering the identification, assessment and prioritisation of impacts, risks and opportunities (IROs) from the perspectives of impact on people and the environment and financial materiality, in accordance with the requirements established by the CSRD.

As a result, the Gorlan Risk and Opportunity Map was developed, which was subsequently integrated into Gorlan’s strategic axes. This deployment made it possible to connect material issues with corporate priorities, the value chain and stakeholder expectations.

The project culminated in a set of recommendations for the operational deployment of the strategy, as well as a roadmap aligned with the CSRD, facilitating its future implementation and non-financial reporting.