We constantly analyze and identify what is important for the community, the environment, and the organization, based on the dialogue we maintain with our stakeholders.

Sustainability strategy Materiality process Gouvernance structures Sustainability performance Green Buildings Climate transition plan Community Engagement Policies and commitments

In 2024, we carried out a comprehensive double materiality assessment, aligned with the CSRD directive and the ESRS standards.

This process aimed to understand the impact of our projects on the environment and society, as well as how sustainability topics may influence the company’s financial performance.

IULIUS

Impact Materiality

The company's impact
on the environment and society

External impact

Double Materiality

Impact interior

Environment and communities

Financial materiality

The impact of climate and
sustainability issues on the company

The materiality process IULIUS

Identification

We map the relevant topics

We analyze the ESG impacts, risks, and opportunities related to our activities, taking into account the sectoral context and our strategic objectives.

Result:

A preliminary list of relevant ESG topics.

Consultation

We engage stakeholders

We maintain an ongoing dialogue with employees, communities, authorities, partners, and investors to understand their expectations and perceptions regarding our impact on society.

Result:

Priorities calibrated to the needs of society and the business.

Assessment

We analyze the impact and financial relevance

We apply the double materiality principle by evaluating each topic from two perspectives:

impact on the environment and society (inside-out)
impact on financial performance (outside-in)

Result:

Classification of ESG topics by significance.

Validation

We receive strategic approval

The Sustainability Committee reviews and validates the conclusions of the process, integrating the material topics into the ESG strategy of the IULIUS Group.

Result:

the final materiality matrix.

RESULTS

Impact Materiality

To validate the conclusions of the impact analysis, we invited stakeholders to be part of the process. We conducted a participatory consultation based on a dedicated questionnaire that captured their expectations and perceptions. The results confirmed the relevance of the previously conducted double materiality analysis.

Climate risk adaptation/mitigation

Energy efficiency

Urban mobility/connectivity

Water use

Waste management

Ethics

Corporate Culture

Whistleblowers

Suppliers / Payment Practices

IMPACT MATERIALITY - ENVIRONMENT (%)

*stakeholder analysis

Average score

Climate risk adaptation/mitigation

4.3%

8.6%

34.3%

25.7%

22.9%

3.73

Energy efficiency

5.7%

13.6%

30%

27.1%

20.7%

3.58

Pollution (air/water/soil)

13.6%

18.6%

28.6%

17.9%

18.6%

3.02

Other forms of pollution (noise, light, etc.)

11.4%

18.6%

31.4%

19.3%

15.7%

3.12

Water use

4.3%

14.3%

32.9%

30%

13.6%

3.56

Wastewater disposal

10.7%

17.9%

31.4%

18.6%

15%

3.18

Land use/ecosystem disturbance

15.7%

14.3%

30%

19.3%

15.7%

3.13

Species loss/habitat restoration

17.1%

20%

21.4%

11.4%

13.6%

2.71

Use of raw materials

12.9%

15%

35%

18.6%

15%

3.18

Waste management

9.3%

10%

27.9%

27.1%

22.9%

3.48

Urban mobility/connectivity

4.3%

10%

25.7%

30.7%

3.63

Very low impact

Low impact

Moderate impact

High impact

Very high impact high

IMPACT MATERIALITY - GOVERNANCE (%)

*stakeholder analysis

Average score

Corporate Culture

3.6%

7.1%

30%

34.3%

20.7%

3.94

Whistleblowers

5.7%

10%

28.6%

25%

25.7%

3.66

Suppliers/payment practices

5.7%

25%

34.3%

24.3%

3.71

Ethics and Corruption

5.7%

2.9%

20%

29.3%

35.7%

4.01

Very low impact

Low impact

Moderate impact

High impact

Very high impact high

risks / opportunities

Impact and financial materiality matrices

[E] Impact materiality

[S] Materialitate de impact

[G] Materialitate de impact

[E] Financial materiality – Risks

Financial materiality - Risks

[G] Materialitate financiară - Riscuri

[E] Financial materiality – Opportunities

[S] Materialitate financiară - Oportunități

[G] Materialitate financiară - Oportunități

ESRS: Material topics – results

The material topics identified as a result of the double materiality process

All Environment Social Governance

Tematici ESRS

Impact

Material

Risk

Material

Opportunity

Material

ENVIRONMENT

E1 Climate Change

E1.1 Climate Change Adaptation

[I] E1-1

YES

[R] E1-1

YES

[O] E1-1

YES

E1.2 Climate Change Mitigation

[I] E1-2

YES

[R] E1-2

YES

[O] E1-2

YES

E1.3 Energy

[I] E1-3

YES

[R] E1-3

YES

[O] E1-3

YES

ESRS E2 - Pollution

E2.1 Air Pollution

[I] E2-1

YES

[R] E2-1

[O] E2-1

YES

E2.2 Water Pollution

[I] E2-2

YES

[R] E2-2

[O] E2-2

YES

E2.3 Soil Pollution

[I] E2-3

YES

[R] E2-3

[O] E2-3

YES

ESRS E3 - Water and other resources

E3.1 Water resources

[I] E3-1

YES

[R] E3-1

YES

[O] E3-1

E5 Circular economy

E5.1 Resource inputs, including resource use

[I] E5-1

YES

[R] E5-1

YES

[O] E5-1

E5.3 Waste SOCIAL

[I] E5-3

YES

[R] E5-3

YES

[O] E5-3

YES

Tematici ESRS

Impact

Material

Risk

Material

Opportunity

Material

Governance

ESRS G1 - Professional conduct

G1.1 Corporate culture

[I] G1-1

YES

[R] G1-1)

YES

[O] G1-1

G1.2 Whistleblower protection

[I] G1-2

YES

[R] G1-2)

YES

[O] G1-2

YES

Find more

We integrate sustainability into our business strategy

Vezi strategia de sustenabilitate

We publish our ESG results every year

See sustainability performance

See sustainability report