BEM has assessed and reviewed material sustainability issues to analyze their relevance to the company's business operations. The process of assessing these material issues supports the United Nations Sustainable Development Goals (SDGs) by encompassing all three dimensions: Environmental, Social, and Governance & Economic.

Materiality Assessment Process

Predetermined Material Sustainability Topics

“Double Materiality” Assessment

BEM recognizes the importance of considering material topics in sustainable business operations from a double perspective : 

• Outside-In Perspective : Material topic to society and environment, which may be caused by the Company’s activities or business operations and may eventually produce an impact back on the Company. 

• Inside-Out Perspective : Material topic to the Company, taking into account risks with impact on the Company’s finances, which affect business success and sustainability.

This dual aspect assessment process can help the Company understand and address the materiality of topics associated with the Company’s efficient and sustainable business conduct. In practice, the “Double Materiality” approach enables the Company to take responsibility for the Company’s stakeholders and the environment as well as drive businesses towards long-term success.

Table showing the impact level on each material topic in 2023
 

Impact Level	Material Topic	Sustainable Development Goals : SDGs
Value Creation	Health and Safety
	Human Capital Development
	Energy Management and Climate Change
	IT Security and Data Privacy
Enabler	Environmental Management
Essential	Corporate Governance
	Innovation
	Customer Relationship Management
	Corporate Social Responsibility
	Supply Chain Management
Fundamental / Foundation	Risk and Crisis Management
	Biodiversity
	Stakeholder Engagement
	Human Rights