Ardo CSR rapport 2024 - Flipbook - Page 77
The path to a more
sustainable food system
We are Ardo
Minimal environmental
impact
Agronomy
MIMOSA+
Food safety, quality
and innovation
Respect for
our employees
Relationship with
our stakeholders
Double materiality
WARD IMPA
T
CT
OU
The Corporate Sustainability Reporting Directive (CSRD) requires Ardo
to undertake a double materiality assessment for identifying its key
material topics. These topics are essential as they influence Ardo's
ability to generate, maintain, or diminish economic, environmental,
and social value for itself, its stakeholders, and society broadly.
Material topics encompass two aspects: impact materiality, which
focuses on Ardo's effect on the environment and society, and financial
materiality, concerning the influence of sustainability issues on Ardo's
DOUBLE
MATERIALITY
financial, reputational, and operational performance.
This double materiality assessment was conducted towards the end
Planet & Society
of 2023. The outcomes of this assessment shape Ardo's reporting
themes in alignment with the European Sustainability Reporting
Standards (ESRS).
IRO-1 — Description of the processes to identify and assess
IN
material impacts, risks and opportunities
1
2
3
4
5
Define context
Perform stakeholder
Determine impact
Determine financial
Define
Sustainability
& consolidate
assessment
materiality
materiality
material ESG
strategy &
topics
action plan
topics
77
6
WA
R D I M PA C
T
Sustainability
Sustainability
statements
statements
