Double materiality assessment
The double materiality assessment (DMA) was completed in 2023, updated in 2024 and updated in 2025. It is reviewed annually and adjusted for material strategic, regulatory, or stakeholder changes. The 2025 update consists of: (1) aligning the DMA with the enterprise risk management (ERM) system, which resulted in having substances of concern, water withdrawal,and human rights below the financial materiality threshold; (2) adding a material entity specific sub-topic in E1 Climate change mitigation related to the quantification of energy savings and avoided emission in the lifespan of products sold; and (3) aligning the DMA with the updated climate scenario analysis. Compared to the 2024 DMA, the number and nature of material sustainability topics have not changed.