Materiality analysis

The materiality matrix presents the results of the qualitative stakeholder dialogue.
The topics to the right of the curve have the highest ratings in terms of impact and relevance. They are those that were defined as the most material for EVVA. The matrix includes input from participating employees, trade partners, suppliers, and research institutions. How did EVVA develop this materiality matrix? You can find all the details in the GRI Index, point 3.1.

The materiality analysis from 2020 has proven to be resilient even in the last two global crisis years (Corona, supply chain difficulties, supply security, higher material, and energy prices) as EVVA had already previously defined energy, materials, and the number of regional suppliers as key topics with corresponding sustainability goals. Current challenges are addressed in the individual key topics under Our projects. An enhanced materiality analysis is planned in the near future that will also consider new reporting standards such as CSRD, EU taxonomy, etc. These are mandatory for EVVA from 2026 onwards (for the reporting period 2025).

EVVA has already made some changes to the definition of material topics.

• In the materiality analysis with stakeholders, emissions/carbon neutrality were not classified as “material”. However, this is no longer contemporary, because through the Green Deal and the desired carbon neutrality of the EU by 2050 (and Austria by 2040), every company must consider in depth what it contributes and how it reduces its emissions. Therefore, in our opinion, the topic can only be defined as “material”, which is now being done.
   
• The supply chain difficulties since the Corona crisis and the subsequent war in Ukraine have had a significant impact on companies. Therefore, we have developed the topic of supply security – which EVVA already intensively addressed before 2020 but was not yet defined as “material” – as a material topic.
   
• The definition of “proportion of regional suppliers” has changed. More information can be found under Proportion of regional suppliers.

The following table shows the relevance results of the 2020 quantitative employee survey. The impact questions, which requires intense discussion, was not asked in this quantitative survey.

An interesting finding is that the material topics overlap in many areas. In the stakeholder dialogue, only a few points such as “innovation”, “materials”, and especially “proportion of regional suppliers” were considered more “material” than in the employee survey.

The following material topics reflect the significant economic, environmental, or social impacts for EVVA and stakeholders. The links take you directly to the management approach, goals, and measures of each topic:

• Innovation
• Quality
• Strategy & economic development
• Employee satisfaction
• Customer satisfaction
• Digitalisation
• Materials
• Energy
• Proportion of regional suppliers
• New: climate neutrality / emissions
• New: supply security

EVVA is also dedicated to many other sustainable aspects and initiatives in addition to these material topics. You can find the complete overview under Our Projects