List of material aspects

Following the principles established by the GRI Standards to define the content of the 2020 Integrated Report, the ACS Group carried out a materiality analysis that identifies the relevant issues.

In this regard, a process was carried out in 2019 to update the materiality analysis. Although a comprehensive review of the materiality analysis was not carried out in 2020, ACS did carry out a consistency analysis on the results of the analysis to ensure that they are aligned with the current needs and expectations of the stakeholders and the Group, taking into account the change of context in the last year caused by the COVID-19 health crisis.

The updating of the materiality process in 2019 consisted of a review of the list of relevant issues, originally identified in 2015, using it as the basis and updating it through an external desk study.


The ten 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.