Sidenor 2022 Sustainability Report

42 Sustainability Report 2022 | Good governance, ethics and transparency Material topics of Sidenor This report is intended as a useful consultation tool for all our stakeholders and the society in general on the good governance, environmental, social and economic topics which, together with them, we have deemed relevant. We have carried out a materiality analysis which has enabled us to identify and prioritize these topics, with the aim of incorporating them into our management strategy, serving both our interests and the society’s in general. These material topics are, besides, the basis for this report. The consultation process is based on principles such as inclusiveness, with a view to maintaining a constant and fluent dialogue with our stakeholders; relevance, so as to emphasize the most important aspects from the point of view of demands and expectations; and responsiveness, which aims at developing an effective strategy for each aspect identified. Stakeholders Sectoral and business associations Universities, business schools and training centers Third sector Employees Customers Suppliers Government and public administration Our materiality analysis has allowed us to determine the aspects of major importance for the stakeholders and for Sidenor, which influence our ability to create value and are of interest to the people and groups we interact with. This study included different phases: Starting point Preliminary analysis to identify material topics 1 Relevance to stakeholders Analysis to check the external relevance of these topics 2 Internal relevance Analysis to check the relevance of the identified topics to Sidenor 3 Approval of materiality Internal and external validation of the topics defined 4