Ardo CSR rapport 2023 - Flipbook - Page 25
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
Good governance
Double materiality assessment
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 financial,
reputational and operational performance.
However, moving forward, the outcomes of this
assessment will shape Ardo's reporting themes in
alignment with the European Sustainability Reporting
Standards (ESRS), starting from the fiscal year
2023-2024 report.
This double materiality assessment was conducted
towards the end of 2023. As a result, the findings
have not been entirely reflected in the current report.
Steps in performing the
double Materiality Assessment
1
2
3
4
5
6
Define context
Perform stakeholder
Determine impact
Determine financial
Define
Sustainability
& consolidate
assessment
materiality
materiality
material ESG
strategy &
topics
action plan
We've based our Double Materiality Assessment on a six-step
methodology. As part of this process we have engaged with
a broad range of stakeholders to determine our material
topics
environmental, social and governance (ESG) topics.
Key findings
Top 5 priority topics according to stakeholders
Top 5 topics impacting planet & society
Top 5 topics impacting Ardo
CO2
CO2
Climate change
impact &
adaptation
1
25
2
Employee
well-being
& safety
Food quality
& food safety
Water
management
SASB = Sustainability Accounting Standards Board
MSCI = Morgan Stanley Capital International
Energy
management
Regenerate
agriculture
Food waste
Carbon
footprint
Energy
management
Food quality
& food safety
Climate change
impact &
adaptation
Regenerate
agriculture
Carbon
footprint
Energy
management
ENVIRONMENTAL TOPICS -
Food quality
& food safety
SOCIAL TOPICS
