To determine the scope of our sustainability focus and ensure
we address the areas that matter most to Avantium’s business and stakeholders, we carried out a new materiality assessment in 2024
and 2025. This was our first in-depth materiality assessment since 2022
and our first to be guided by the requirements of the Corporate Sustainability Reporting Directive (CSRD). Accordingly, we used the principle of double materiality to identify and prioritize Avantium’s material sustainability topics: considering both
our impacts on the world around us and financial risks and opportunities for our business (impacts, risks, and opportunities, or IROs).
A total of 19 topics across the value chain were deemed material. We a phased approach to Avantium’s reporting on these topics, using a weighted score to determine priorities and timelines. In 2026 and 2027, we will focus on the five highest-priority topics:
Circular Economy: Outflows
Climate Change: Mitigation
Circular Economy: Inflows
Own Workforce: Health and Safety
Circular Economy: Waste
These topics form bases for the sustainability strategy. As a result of in-depth discussions at the Management Team some additional topics are added.
For more details on the outcomes of the DMA, please see the Avantium’s Annual Report 2025.