Material sustainability topics within LTG Group are identified through a double materiality assessment, which evaluates both the Group’s impacts on internal and external stakeholders and the environment (impact materiality), as well as the effects of sustainability matters on the Group’s operations and performance (financial materiality). The assessment results are reviewed annually. In the event of significant economic, political, organisational, or climate-related developments, a comprehensive reassessment is conducted, involving stakeholders where feasible.