When selecting the aspects for the Non-Financial Report, we were guided by both the main action areas of the company’s Sustainability Strategy and the non-financial topics that are required to understand the business development, the business result, the company’s position, and the impacts of our activities on these aspects.
In summer 2019, the topics were reviewed again with regard to the materiality requirements of the CSR Directive Implementation Act. Managers from four Aurubis divisions (Corporate Accounting & Consolidation, Investor Relations, Risk Management, and Sustainability) evaluated whether the topic clusters identified in 2015 and updated in the Sustainability Strategy 2018–2023 are material according to the CSR Implementation Act as well. This was also confirmed by the Executive Board. The topics identified as material in this process are assigned to the action areas of the Aurubis Sustainability Strategy in this Non-Financial Report. We present topics that have the same management approach in a consolidated format.
|Material according to CSR Directive Implementation Act||Material for Aurubis|
|Employee-related matters||Future-oriented employer||√||√|
|Training and education||√||√|
|Health and safety||√||√|
|Environmental matters||Energy and climate||√||√|
|Social matters||Social engagement||√|
|Human rights||Responsible supply chain||√||√|