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Double Materiality Analysis Goldair Handling Double Materiality

Within the scope of this year’s sustainability report, Goldair Handling undertook a double-materiality High
assessment to identify, analyze and prioritize the issues that are most important to the Company. The process
followed was in line with the recently approved 2022 Corporate Sustainability Reporting Directive (CSRD),
as well as leading reporting standards such as the GRI Standards and the AA1000 Series of Standards. 5
13
3
As per the double materiality process, the Company evaluated the impact of the material issues in two levels: 1
4 7 14 11 9 2 10

Goldair Handling’s impact to the The impact of the environment 8 12
6
environment and society, which is in and society to Goldair Handling, IMPACT ON SOCIETY AND THE ENVIRONMENT
line with the concept of sustainability 2 which is in line with the concept of the
materiality, which has been part of financial materiality, as well as financial
the Company’s sustainability report criteria used to define material issues
1 so far (“Environmental and social (Financial materiality or “outside in
materiality” or “inside out impact”) impact”)

The Company adopted the following process in order to identify, assess and prioritize its material issues:
Medium High

01 02 03 04 05 IMPACT ON BUSINESS VALUE

STEP STEP STEP STEP STEP E 1 Climate Change, Energy Management and Emissions
2 Waste Management

3 Customer Experience and Satisfaction

4 Responsible Supply Chain

S 5 Occupational Health and Safety
6 Employee Experience and Engagement
Identification Assessment Assessment Engagement Prioritization
and recording of all recorded of all recorded of the internal and recording 7 Diversity, Inclusion and Equal Opportunities
of all issues material issues material issues and external of the finalized 8 Social Initiatives and Volunteering
of importance with respect with respect stakeholders list of material
(material issues) to the (inside out) to the (inside out) with the aim issues. Validation 9 Training and Development
to the Company business impact impact of assessing of issues from 10 Creating Value for all Stakeholders
and its on the on the all material issues the Board
stakeholders environment environment and integrating of Directors, 11 Digitalisation
and society and society their views and evaluation
on the business into the process to align them G 12 Corporate Governance And Business Ethics
with the
Company's 13 Business Model Resilience
strategic priorities 14 Privacy and Data Security

44 ESG & SUSTAINABILITY REPORT 2021-2022 45