List of material aspects

In accordance with the principles established by the GRI Standards to determine the content of the report, in 2017 the ACS group carried out a process of updating the analysis of material aspects that was carried out in 2016 and 2015 for the purpose of providing more in-depth information on the aspects identified. From this review, and considering the regulatory changes introduced in the area of nonfinancial information reporting and diversity, as well as sectoral perspectives, ACS group has concluded that this materiality analysis made in 2015 and updated in the year 2016 is still valid for the ACS group during the year 2017, although it is specifically affected on the risks associated with each of the issues relevant identified.

The results of weighting the topics identified both at an internal and external level have been used to design a materiality matrix representing the results obtained in accordance with their external and internal relevance, identifying the 11 material aspects for the ACS Group, which are detailed as follows:



The 11 most important matters identified in the materiality matrix have been ordered in a hierarchy according to their level of global relevance, as shown in the following table:



For more information about the methodology and complete results of this materiality analysis, please click here.