Our corporate sustainability strategy is based on a double materiality analysis, which assesses the impact of potential material sustainability themes from a two-dimensional perspective: the financial perspective measures the risks and opportunities for WDP arising from ESG factors. The social and environmental perspective (impact materiality) measures the impact of WDP’s business activities on the wider society and environment. This assessment identifies the sustainability themes most relevant to WDP so that a strategy can be implemented that mitigates the potential negative impact and/or increases the potential positive impact on society. And it can be reported transparently and coherently.