EHL Sustainability Report 2023

About this Report

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Materiality matrix and results

Diversity & equal opportunity

Customers

Modern employer

Training and education

Health and occupational safety

The results of the EHL stakeholder survey are illustrated by the following three-dimen- sional materiality matrix. It shows the most important areas of activity in the categories “environment“, “social“ and “governance“.

5.0

Management

Climate change

Environmental factors in business activity

Innovation management

Risk management and internal control systems

Sustainability in procurement

4.5

Impact on people and the environment 

Environment Social Governance

2.5

3.0

3.5

Social mission

Resource consumption and circular economy

4.0

The analysis is based on the principle of dual ma- teriality. This means that we take into account the fact that companies view sustainability issues from two perspectives. The inside-out perspective covers environmental and social materiality. Here, the focus is on the impact of EHL‘s business activities on the environment and society. The outside-in per- spective focuses on financial materiality. Here, the effects of sustainability aspects on EHL and its busi- ness activities are analysed. The active participation of EHL‘s stakeholders has also made a decisive contribution to the development and elaboration of our sustainability strategy. Strategy and measures were derived from the key topics.

This study enabled us to identify the five most relevant fields of action for internal and external stakeholders:

1. Modern employer (GRI 401) 2. Customers

3. Diversity and equal opportunity (GRI 405) 4. Corporate governance (GRI 205, 301, 303 & 5. Training and development (GRI 403 & 404)

406)

The X-axis describes the impact on people and the environ- ment, while the Y-axis shows the relevance for internal and external stakeholders. An area of activity is classified as highly relevant when it receives a minimum rating of 4.5 out of 6 possible points. High relevance for the impact on peo- ple and the environment underscores the urgency of the issue. The size of the circle surrounding the area of activity is directly proportional to the financial materiality. The high- er the financial materiality rating, the larger the circle.

It is precisely these five topics that we therefore address in particular detail in our report - and with regard to the EHL sustainability strategy. Based on the results of these selected fields of action, we have chosen the GRI standards to which we refer in this report.

3.5

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