Identification of Material Topics of the Report

To assess and disclose the material topics, the Report analysed information on both external and internal stakeholders. Based on the performed procedures, a materiality matrix was built from 24 potential topics.

Distribution of weights in the material topics assessment structure

The results of internal and external indicators on the horizontal and vertical axes of the matrix, respectively, were used to build the matrix. The rating scale used in the matrix ranges from 1 to 5 points.

Online stakeholder survey was prepared on the basis of Google Forms platform. The representatives of shareholders, KMG CC, SDEs, suppliers, associations, local state bodies, banks, partners and clients participated in the questionnaire survey. Each sustainable development topic was suggested to be rated on a scale from 1 to 5 according to the level of importance, where 1 means “unimportant”, 2 – “slightly important”, 3 – “moderately important”, 4 – “relatively high importance”, 5 – “highest or critical importance”.

The materiality matrix of 24 topics is given below

This matrix is divided into 4 conditional zones (quadrants) according to the level of importance of the topics as presented below.

• Quadrant 4 – most important topics (external and internal stockholders’ score > 2.5);
• Quadrant 3 – topics important for external stakeholders, but less important for internal stakeholders (external stakeholders’ score > 2.5, and internal stakeholders’ score < 2.5);
• Quadrant 2 – topics important for internal stakeholders, but less important for external stakeholders (external stakeholders’ score < 2.5, and internal stakeholders’ score > 2.5);
• Quadrant 1 – least important topics (external and internal stockholders’ score < 2.5).

LIST OF MATERIAL TOPICS