Material Topics and Materiality Matrix

For the 2022–2023–2024 period, the material topics set was developed based on past analyses and updated stakeholder views, with stakeholder expectations, sectoral and global trends, and risk and opportunity analyses being incorporated into the management’s strategic perspective. While the topics from previous reporting periods were expanded in terms of scope and significance, sustainability focus areas were clarified, new topics were added, and existing topics were restructured according to current requirements. Thus, a balanced structure that covers environmental, social, governance and economic aspects has been derived and focal points in various areas, such as climate change, digital transformation, circular economy, food safety, inclusiveness, ethical values and corporate governance, have been strengthened.

Prioritization Analysis and Classification
Inputs from stakeholders have been analysed and evaluated from the perspective of the company’s sustainability goals and long-term strategies to create a “Materiality Matrix.”

During this analysis, topics were discussed both in terms of their impact on Aromsa’s business processes and their significance in the eyes of stakeholders. As a result, three separate categories have been defined: Very High Priority, High Priority and Priority. The material topics identified have also been linked to the United Nations Sustainable Development Goals (SDGs). Thus, an integrated alignment has been achieved between the global sustainability agenda and Aromsa’s local and sectoral priorities.