BPP conducts sustainability assessments based on the Global Reporting Initiatives Standards (GRI), specifically GRI 3: Material Topics (2021), in conjunction with the AA1000 Account Ability Principles (AA1000AP). Materiality is considered based upon its significance on BPP and relevant stakeholders, covering the areas of governance, economics, environment, society, and human rights. Additionally, in 2025, the Double Materiality assessment’s principle was employed in accordance with the European Sustainability Reporting Standards (ESRS), which will consider the following dimensions:

 

Materiality Assessment Process

Sustainability issues have been assessed as very significant on both dimensions at the very high to very high or very high to high levels and receiving feedback from experts as well as BPP’s Board of Directors, will be classified as Critical Materiality. The appraisal process will be considered based upon stakeholder’s opinions and perspectives throughout the value chain with following steps:

 

The 2025 Materiality Assessment Result

Note: * are additional sustainability issues the ESG Committee considers to be of the highest priority, namely digital technology and cybersecurity and market opportunities.

 

BPP’s Materiality Management 

Note: The environmental, social, and governance (ESG) critical materiality is part of the CEO performance assessment and is cascaded to senior management.