Materiality assessment
Building on previous Double Materiality Assessments (DMAs), and in line with the requirements established by the CSRD, Ebro Group conducted a new DMA in 2024 in accordance with EFRAG guidance. The assessment was subsequently reviewed and updated in 2025.
In an effort to identify and prioritise the expectations of our different stakeholders we have updated our materiality assessment with assistance from an independent expert.
For achieving greater diversity of analysis we conducted our consultation procedure in several of the countries in which we operate: Spain, France, Italy, India, Netherlands, Morocco, United States and Canada. 23 areas of consultation were included, classified into 8 different subject areas: (i) health and safety of direct and indirect workers, (ii) quality of work, (iii) positive socio-economic impact, (iv) driving force of innovation, (v) promotion of healthy and sustainable food, (vi) maximising food security and quality, (vii) implementation of environmental policies and (viii) good governance, integrity and transparency.
The outcome is a global materiality matrix with a table of priorities of 10 important issues on which we are focusing our CSR work.
TABLE OF PRIORITIES OF THE GLOBAL MATERIALITY MATRIX
| HEALTH AND SAFETY OF WORKERS (DIRECT AND INDIRECT) | |
| 1 | Prevent and avoid accidents and damage by improving the safety of direct and indirect jobs |
| 3 | Promote compliance with human rights throughout the supply chain |
| JOB QUALITY | |
| 4 | Manage human resources responsibly (equality, work-life balance, diversity) |
| DRIVING FORCE FOR INNOVATION | |
| 10 | Invest in developing better food solutions for society |
| PROMOTE HEALTHY, SUSTAINABLE FOOD | |
| 14 | Use raw materials based on environmental and social sustainable principles as ingredients for ready-to-serve dishes |
| 15 | Promote sustainable growing and production of the principal raw materials used |
| 16 | Foster sustainable good practices throughout the supply chain |
| MAXIMISE FOOD QUALITY AND SAFETY | |
| 17 | Promote the implementation of management systems and tools to maximise quality and information for consumers |
| IMPLEMENT ENVIRONMENTAL POLICIES | |
| 18 | Make the fight against climate change one of the organisation’s focal points |
| 20 | Develop policies and make investments to reduce and optimise water consumption |