Material topics
ESG |
Material topic |
Impact Material |
Financial material |
Stakeholder relevance |
Relevant ESRS |
E |
Climate change |
Yes |
Yes |
Medium |
E1 |
S |
Human rights in the value chain |
Yes |
No |
Medium |
S2 |
S |
Diversity, equity & inclusion |
Yes |
No |
Medium |
S1 |
S |
Human capital |
Yes |
Yes |
High |
S1 |
S |
Product safety & quality |
Yes |
Yes |
High |
S4 |
S |
Healthy dairy products |
Yes |
Yes |
Medium |
S4 |
S |
Access to products |
Yes |
Yes |
Low |
S4 |
S |
Economic inclusion of workers in the value chain |
Yes |
No |
Low |
S2 |
S |
Community stewardship |
Yes |
No |
Low |
n/a |
G |
Business ethics & conduct |
Yes |
Yes |
High |
G1 |
G |
Supply chain transparency |
Yes |
Yes |
Medium |
G1 |