The mis­sion state­ment basi­cal­ly sets out a gen­er­al code of con­duct for how we behave with regard to sus­tain­abil­i­ty. In order to obtain a con­crete state­ment about the sus­tain­abil­i­ty areas in which our behav­ior has an impact, a so-called dou­ble mate­ri­al­i­ty analy­sis was car­ried out in 2022 in accor­dance with the Euro­pean Sus­tain­abil­i­ty Report­ing Stan­dard (ESRS). It con­sists of two per­spec­tives: Inside-Out per­spec­tive and Out­side-In perspective.

The inside-out per­spec­tive refers to the per­spec­tive of the com­pa­ny itself. This involves inter­nal stake­hold­ers, such as employ­ees, man­age­ment and share­hold­ers, in order to find out which sus­tain­abil­i­ty aspects are most rel­e­vant to the com­pa­ny. The com­pa­ny looks at its own activ­i­ties, risks and oppor­tu­ni­ties to deter­mine which issues may impact its long-term per­for­mance and rela­tion­ships with stakeholders.

The out­side-in per­spec­tive, on the oth­er hand, refers to the per­spec­tive of iden­ti­fied stake­hold­ers, such as sup­pli­ers and cus­tomers. The com­pa­ny col­lects infor­ma­tion about the expec­ta­tions and con­cerns of these stake­hold­ers with regard to sus­tain­abil­i­ty and takes these into account when iden­ti­fy­ing mate­r­i­al topics.

The result is pre­sent­ed as a mate­ri­al­i­ty matrix and serves as a basis for iden­ti­fy­ing the most impor­tant fields of action.