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What is the materiality analysis?
In this chapter we will explain what the materiality analysis is.
The company reports on sustainability aspects on the basis of the defined and explained principle of dual materiality. Dual materiality has two dimensions: the materiality of impacts and financial materiality.
A sustainability aspect is material in terms of impact if it relates to the company's significant actual or potential, positive or negative impacts on people or the environment within short, medium or long-term time horizons.
A sustainability aspect is material from a financial point of view if it has a significant financial impact on the company or if this can be reasonably expected.