Materiality Assessment

Materiality Assessment

The macro-economic context, where the challenges of sustainability are increasing, summing up with the diversity of EDPR’s stakeholders, results in a large and complex list of important issues, which must be prioritized according to its relevance and significance. An issue is considered material when it influences the decision, the action and the performance of an organization and its stakeholders.


EDPR’s material issues were identified and the results achieved supported the preparation of this Annual Report, as reflected in the company’s management strategy and, in particular, in its agenda for sustainability.


The methodology adopted is based on the Accountability standards and information is collected corporately and in business units.

Materiality is obtained by the interception of the issues identified by stakeholders with the importance given internally by the business.

The topics identified by the company are prioritized according to the frequency with which they appear in different categories analysed.


The relevance for society is determined by the importance/impact of a specific theme from a perspective external to the company, designated as society perspective. Therefore the society vision reflects the vision of the several stakeholder groups that have influence on or are influenced by EDPR’s activities. This vision must be obtained through sources that ensure independence from the company by means of collecting on most cases external data.

In parallel, the establishment of a society vision is also supported by documents, analysis and international/national specific studies that allow a broad perspective of the emerging trends in the sustainability area. Consequently, the company considers that the vision of the several stakeholders reflects the vision of society, thus allowing the assessment of the expectations outside EDPR.


The vision of the business is obtained through the evaluation of the importance/impact of a specific theme from a perspective internal to the company. This vision is originated from the analysis of the defined business strategic goals as these depict the current positioning and concerns of EDPR and reflects the future vision of the business.

RESULTS (G4-18, G4-19, G4-20, G4-21, G4-26, G4-27)

The materiality matrix describes visually and promptly the most sensitive and impacting themes by comparing the relevance to society with the relevance to the business. The critical and sensitive themes for the business, obtained from the analysis of the materiality matrix, allows the company to drive the strategy and support the decision making process as well as to focus the report of information based on shared interests between company and stakeholder, thus facilitating the relationship among them.

Materiality Matrix

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