Foundations for success

Material Topics and Performance Review

Definition of the key financial and non-financial issues

For the first time, the Vetropack Group will provide a comprehensive report on its financial and non-financial performance for fiscal year 2019 within the framework of an integrated business report. The company defined the focus of its reporting on the basis of a materiality analysis carried out in the year under review. Here, Vetropack evaluated which issues are of particular importance for its stakeholders and for securing short, medium and long term business success. The company also assessed which topics have a significant impact on sustainable development (economic, social and environmental).

This process is derived from the requirements for the sustainability reporting of the Global Reporting Initiative (GRI), which specifies the evaluation of stakeholder relevance and an assessment of impact. The evaluation of commercial relevance as a third dimension ensures that the key issues are closely linked with the core business. The process is therefore also compatible with the recommendations of the International Integrated Reporting Council (IIRC).

In defining the key issues, Vetropack used the following six dimensions based on the six capitals of the IIRC as a framework to evaluate issues in various financial and non-financial areas:

  • Customers and suppliers
  • Finances
  • Innovation and intellectual property
  • Production and products
  • Employees
  • Environment

The issues were evaluated within the framework of a workshop for the Extended Group Management and an extended group of managers with responsibility for the various issues. No external stakeholders were included in the materiality analysis. External perspectives were included through the participation of various managers with responsibility for the issues in question, who brought an in-depth understanding of the concerns of various stakeholder groups. Following the workshop, the results were consolidated and validated by the CEO and external specialists. The results of the materiality analysis are presented in the following matrix. It provides Vetropack with the basis for the strategic focus and structure of the reporting. Accordingly, the “Performance Review” and “Sustainability Report” chapters of the 2019 integrated report are divided on the basis of the above-mentioned six dimensions.

This page contains information on the following GRI disclosures: 102-46, 102-49.


This page contains information on the following GRI disclosure: 102-47.

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