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:


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.