List of material aspects

Following the principles established by the GRI Standards to define the content of the 2021 Integrated Report, the ACS Group carried out a materiality analysis that identifies the relevant issues.

In this regard, a thorough review of the materiality analysis carried out in 2018 (and updated in subsequent years) was carried out in 2021 as a starting point for the ACS Group's strategic thinking on sustainability (2025 Sustainability Master Plan) that makes it possible for the Group to carry out the following:

Sustainability positioning
Aligning its management with the requirements of their stakeholders (analysts, investors, management, employees, customers, society, among others) and relevant regulations and standards
Defining the strategic lines of sustainability

The results of weighting the topics identified both at an internal and external level were used to design a materiality matrix representing the results obtained in accordance with their external and internal relevance, identifying the ten relevant issues for the ACS Group, which are described below:

Matriz

The twenty-one material issues identified in the materiality matrix have been ordered in a hierarchy according to their overall relevance, as shown in the following table:

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