Sustainability at Blum We first defined the material topics that provide the foundation and framework for our sustainability management strategy in 2021. A year later, in 2022, we teamed up with external experts to conduct a double materiality assessment in line with the upcoming requirements of legislation such the EU’s Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). As a key requirement for sustainability reporting in line with recognised international standards such as the Global Reporting Initiative (GRI) and the CSRD, this materiality assessment provides the focus for our strategic sustainability planning. The structured assessment process enables us to identify the key sustainability topics both for our company and for our stakeholders. It also provides us as a business with the opportunity to address these topics and identify potential improvements we can make across many different areas. ➔ GRI 3-1 Material topics 28 © Copyright by Blum
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