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While the concept of materiality is not clear-cut and is subject to interpretation, the official definition of ‘materiality’ according to the Global Reporting Initiative is: ‘Those topics that have a direct or indirect impact on an organization’s ability to create, preserve or erode economic, environmental and social value for itself, its stakeholders and society at large.’
A topic may be considered material if it is important to stakeholders, whether internal or external, even if the relative significance of the impacts on the economy, environment or society is lower than for other topics. In 2022, Vos Logistics assessed the operating environment, defined the above material topics and consulted relevant stakeholders.
This materiality matrix shows the value of the strategic themes of our stakeholders and the priority they have given them, against the value of the strategic themes for Vos Logistics.
