The most significant aspects reported in the Non-Financial Information Statement have been prepared taking into account the result of the materiality analysis carried out with the advice of an independent expert and reflecting the result in a materiality matrix with the aim of identifying the most significant economic, environmental, social and governance impacts of the company that substantially influence stakeholder assessments and decisions.

For the preparation of the materiality analysis, 46 material aspects have been identified for the different stakeholders on the basis of the following:

• Analysis of the reporting standards used by similar companies and of the main customers.
• Analysis of different media to identify trends in the most significant aspects for society.

• Sustainability trends. United Nations Global Compact and Sustainable Development Goals (SDG).

• Reporting standards (Sustainability Accounting Standards Board or "SASB").
• Requirement of analysts and institutions.
• Regulatory analysis. Law 11/2018, of 28 December, which amends the revised text of the Companies Act approved by Legislative Royal Decree 1/2010, 2 July, and Law 22/2015, 20 July, from Account Auditing, in subjects of non-financial and diversity information.

These significant issues were then presented to the managers of different areas of the Viscofan Group to assess their impact on the Group's operations and reputation.

Materiality matrix

The results of this analysis have been presented in a materiality matrix, with the vertical axis representing the external importance, and the horizontal axis the internal importance.

The positioning obtained enables us to focus on the issues of greatest external and internal relevance to highlight in this Non-Financial Information Statement. The result of this analysis has served as a guide for the preparation of a Sustainability Action Plan approved by the Company's Board of Directors for the period 2019-2020, in which the most significant aspects identified are to be aligned with the development established in the MORE TO BE Strategic Plan.    

Click on the categories to see the position of the relevant topics in the matrix.

Material aspects 

In order to facilitate access to the information by the different stakeholders, the most relevant material aspects have been grouped by categories, which in turn correspond to chapters in this Non-Financial Information Statement . 

Interactive table