Our Sustainability Steering Committee (SSC) utilizes quantitative and qualitative analysis to determine the materiality of each issue. The quantitative analysis looks at data such as employee surveys and Health, Safety and Environmental (HSE) metrics reports; the qualitative focuses on customer feedback and community input on the issues that are important to each. The SSC then reviews each issue for materiality by considering the influence of stakeholder assessments and decisions, and the significance of our economic, environmental and social impacts.
To validate our assessment and ensure our reporting achieves Global Reporting Initiative (GRI) Principles of Completeness, we regularly evaluate the scope of our material issues, the boundaries identified for each and the timescale considered. The SSC has attributed each of its material issues to a relevant material topic, occurring internally or externally to the organization, as per the GRI Standards. The result of the process is approved by the Chief Legal, Sustainability and Risk Officer, Joe Gaynor, on behalf of Birla Carbon’s Senior Management Team (SMT).
The issues listed below were identified as the most relevant and significant for Birla Carbon and our key stakeholders. They are ranked by the level of interest to stakeholders and business impact.