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Double Materiality

Identify what matters most to our business and our stakeholders.

At Aleatica, we see double materiality as a guiding principle for our sustainability strategy.

We adopt a dual-perspective approach: on the one hand, impact materiality, which assesses how our operations affect the environment, people and communities; and on the other, financial materiality, which assesses how environmental, social and governance issues can affect our business continuity, reputation and results.
This approach allows us to rigorously prioritise the issues that truly require action, integrate sustainability into business decision-making, and provide a clear response to investors, authorities, communities, employees, and business partners.

Process applied in 2025

Throughout 2025, we conducted our double materiality analysis globally and by Business Unit, aligning with the European Sustainability Reporting Standards (ESRS) within the framework of the CSRD Directive.

The process was coordinated by the Communication and Sustainability Department and reviewed by the Board of Directors’ ESG Committee. The methodology encompassed:

  • Identifying impacts, risks, and opportunities based on an analysis of the value chain and the specific characteristics of each Business Unit.
  • Stakeholder consultation through interviews and surveys to validate the impact perspective.
  • Financial assessment of the associated material risks and opportunities.
  • Cross-referencing both perspectives to create the double materiality matrix.
  • Review and approval by the Sustainability Committee and the Executive Management.

Prioritised material topics

As a result of the analysis, we identified seven high-materiality topics, which are detailed below: 

Double Materiality Matrix

Financial Materiality

Diversity, Equity and Inclusion (DEI)

Value chain

Nearby communities

Safety and Road safety

Corporate integrity

Climate change

Working conditions

Customer service

Cybersecurity

Pollution

Customer social inclusion

Energy

Water

Marine resources

Taxation

Human rights

Training and development

Biodiversity

Circular economy

Communication with employees

Innovation

Impact materiality

Material topic
Aleatica Pillar
Rationale
Surrounding communities
Social and Environmental Sustainability
Neighbouring communities are the primary drivers of development and social cohesion in the regions where we operate. Maintaining their social licence is critical for the continuity of our concessions.
Safety and Road Safety
Safety First
The physical wellbeing of our customers, staff and contractors is our top priority and directly influences our operational and reputational performance.
Corporate Integrity
Corporate Integrity
Ethics, transparency, and a zero-tolerance approach to corruption underpin the trust of investors, authorities, and partners. Impeccable performance is a prerequisite for operating.
Climate Change
Social and Environmental Sustainability
Decarbonising our operations and adapting our infrastructure to extreme weather events are key to ensuring the long-term resilience of our business model.
Working conditions
Passion for the Team
Being a leading employer allows us to attract and retain the technical and operational talent that underpins the quality of our service and our innovation.
Customer service
Service Excellence
Customer satisfaction and safety are key to ensuring the sustainability of the concession model and to building long-term loyalty.
Cybersecurity
Corporate Integrity
Adopting advanced technologies—such as smart mobility, AI, cybersecurity, and sensors—is a key driver for reducing risks, optimising operations, and setting us apart in the industry.