IBERSOL | Integrated Management Report 2022

In 2022, the first materiality analysis study was carried out, with the aim of listening to the main stakeholder groups regarding potentially mate- rial aspects for Sustainability in the Ibersol Group’s activity. This study is also known as a “double materiality analysis”, since the as- pects under observation have, in fact, two possible orientations: - Impacts of the environmental, social and economic context on the Ibersol Group’s activity; - Impacts of the Ibersol Group’s activity on its environmental, social and economic environment. In order to select the potentially material topics to be assessed, prelimi- nary benchmarking work was carried out, both nationally and interna- tionally, involving benchmark players in the food sector in general, and the restaurant sector in particular, as well as entities from other sectors of the economy, considered leaders in corporate sustainability. On the other hand, several market studies, scientific articles, and multi-sector trend reports were analysed, in order to identify the main areas to be taken into account in the context of the Ibersol Group’s activity. This work enabled the identification of around 80 relevant individual issues, which were then synthesised into 27 topics, which in turn were grouped into 8 thematic clusters: Materiality analysis - Strengthen relations with the Scientific and Technological System, in order to foster and benefit from more applied research to the food and catering sector, namely in the areas of knowledge linked to nutri- tion, industrial processes and technologies, consumer behaviour and the management of retail operations in physical and digital channels. STRATEGIC FRAMEWORK 52