Deriving the key topics pursuant to the CSR Directive Implementation Act
When selecting the aspects for the Non-Financial Report, we were guided by both the main action areas of the company’s Sustainability Strategy and the non-financial topics that are required to understand the business development, the business result, the company’s position, and the impacts of our activities on these aspects. We also assume corporate responsibility in those instances in which the topics don’t directly influence our business development but are of considerable importance for us and our stakeholders. This is why the topic of social matters is part of our report and labeled as such.
Moreover, the topics from the materiality analysis from 2015 were reviewed with regard to the materiality requirements from the CSR Directive Implementation Act. In summer 2018, managers from five Aurubis divisions (Corporate Accounting & Consolidation, Investor Relations, Controlling/Risk Management, and Sustainability) evaluated whether the topic clusters identified in 2015 and in the Sustainability Strategy 2018–2023 are material according to the CSR Implementation Act as well. The topics identified as material in this process are assigned to the action areas of the Aurubis Sustainability Strategy in this Non-Financial Report. We present topics that have the same management approach in a consolidated format.