Materiality assessment serves as the foundation of the environmental, social and governance (ESG) initiatives for our Company, enabling us to identify and prioritise issues that are significant to the business and stakeholders. By engaging with diverse stakeholders across the value chain, we gain valuable insights into evolving priorities, ensuring that the ESG initiatives are relevant to and aligned with their expectations. This sharpens our understanding of material topics and strengthens the ability to deliver on identified ESG priorities and enhances the relevance and impact of the efforts taken towards those initiatives. Validating and reviewing the material topics We validated the final list of material topics in relevance to the business, based on the criticality of impact and plotted the identified topics on a materiality matrix. We have appropriately integrated the topics into the performance management system. Prioritising the material topics The identified material topics were then prioritised through collective inputs from key internal and external stakeholders. Identifying the relevant topics We collated a comprehensive list of material topics based on business requirements, stakeholder concerns and peer analysis. Materiality determination process First conducted in 2021-22, the materiality assessment helped us identify relevant ESG topics by capturing the perspective of stakeholders. We repeated the process in 2023-24 to gain fresh insights. No assessment was conducted in 2024-25. Materiality assessment Atul factory on the banks of Par river 22 Integrated Annual Report 2024-25
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