Page 23 - ADOC SUSTAINABILITY REPORT 2024

Identifying and evaluating matters that are of common material interest to our stakeholders and to our business and
understanding how they may affect our ability to create value over time, are integral to our sustainability strategy.

ADOC SUSTAINABILITY REPORT 2024
Materiality assessment is the process of identifying and prioritizing the social, environmental and governance/
economic topics that are most significant to the business, its stakeholders and the broader context of the
environment and society.
Many of the leading organisations, such as GRI and SASB, are now looking at materiality assessment from the
perspective of double materiality. This involves a two-pronged approach where both organisations' impact on
the economy, environment, and society, and the vice-versa is considered.

MATERIALITY ASSESSMENT PROCESS AT ADOC

The process of determining materiality at ADOC is in alignment with the GRI requirements i.e. GRI 3: Material Topics
2021, which provides a step-by-step guidance for organizations on how to determine material topics. The material topics
identification is undertaken consultatively with the involvement of department heads. The department heads feedback
to the General Manager and gather his views on the topics too. The General Manager reviews the materiality process
and the sustainability report carefully.

The process followed a structured six-step approach in line with the global best practices.

Stakeholder Matrix
Engagement Generation Reporting
Engagement with internal and Prioritization based on relative Inclusion of findings in a
external stakeholders through importance of material topics Sustainability Report
surveys

2 4 6

1 3 5

Topic Analysis of Validation
Identification Responses
Identification of Potential Topics Scientific method of analysis Validation of findings by senior
based on industry standards, based on importance of management
global trends, ESG Frameworks stakeholders
and peer review

As a first step, 20 topics were identified and grouped under four key sustainability pillars – Investing in Our People,
Ensuring Safe Operations, Environmental Protection and Conservation, and Governance and Business Ethics.

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