For each material aspect, our report details the different types of economic, social, and environmental impacts in distinct chapters, providing a clear and transparent picture of how PENNY manages its corporate responsibilities. The concept of double materiality was integrated into the stakeholder consultation process and the stakeholder engagement process conducted in the previous reporting was based on: z online questionnaires, published and submitted in 2023, addressed to all categories of stakeholders, following which 5 427 responses were recorded, which quantified the impact of the organization on the community for each material aspect identified (inside-out perspective) z 4 one-on-one interviews with people in management positions (PENNY internal stakeholders), through which it was possible to quantify the relevance for the business of each material aspect (outside-in perspective) The distribution of the answers recorded in the online questionnaire was 3.89% internal stakeholders and 96.11% external stakeholders. All raw data obtained from stakeholder consultation have been analyzed using a dedicated IT tool that allows each material aspect to be quantified by considering the answers to the questions asked. 1 2 3 2 3 4 1 5 2 3 4 1 4 1 5 Business relevance Impact on the environment and society average increased average increased Governance and Sustainable Management Risk Management and Compliance Cybersecurity Employee welfare Sustainable business model Ethics in Supply Chain Processes Animal welfare Packaging management Food Waste Management Promoting healthy nutrition Climate protection Logistics and Mobility Green buildings Regionality and local products Education and awareness Local communities Social responsibility Conservation of resources 4 2 3 Corporate governance and business Sustainable assortment Energy, climate and resources Employees and society Explanation of results Following the realization of the materiality matrix, the following were identified: z Top 10 material aspects that can pose important challenges from a financial perspective z Top 10 material aspects that can pose important challenges from the perspective of the impact they have on the environment and society Key sustainability issues from the financial perspective (ESG risks) Key sustainability issues from the impact perspective Key sustainability issues from the two perspectives The Materiality Matrix The matrix maps on the x-axis – The organization's impact on the environment and society and on the y-axis - Relevance to the business. Keeping the same matrix of double materiality as in the previous year, in this section we briefly present the results on which we have based our reporting process this year as well. Thus, we were able to outline the priority directions for our internal organization, to develop, implement and track the performance of specific measures to increase sustainability performance. SUSTAINABILITY STEP BY STEP CORPORATE GOVERNANCE AND BUSINESS SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY GRI & SASB INDEX ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS
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