Assessment begins by examining the business context, consulting internal and external experts, and conducting a thorough review of industry peers, global sustainability trends, and insights from internationally recognised sustainability frameworks including Global Reporting Initiative (GRI) Standards and SASB Standards to identify and screen for sustainability topics that are the most relevant to its business and stakeholders.

Valeura considers the potential impact by gathering and evaluating inputs from surveys and interviews with stakeholders, including through internal workshops. The assessment is also guided by data gathered from industry peers, observed global trends, and perspectives offered by recognised thought leaders.

Topics are prioritised based on desktop review and stakeholder engagement, and are ranked relative to one another. Valeura has categorised material topics into three levels, defined from higher priority to lower priority, as Critical Topics, Focus Topics, and Fundamental Topics, respectively.

Material topics are reviewed and endorsed by Valeura’s executive management to ensure they are incorporated into business strategies and allocated appropriate resources to drive sustainability initiatives across the business.