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MATERIALITY ANALYSIS AND STAKEHOLDER DIALOGUE

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Our Responsibility

The sustainability topics are the result of the regular validation of the materiality analysis, the implementation and development of the ProSiebenSat.1 sustainability strategy, and the continuous dialog with internal and external stakeholder groups.

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Publications
Annual Report 2023
Executive Board Podcast
Interview with Group CEO Bert Habets

The topics reported in the sustainability chapter of the Annual Report are the result of our current materiality analysis, which was renewed as scheduled in the financial year 2023. As of the financial year 2024, ProSiebenSat.1 Group is subject to new European legislation on sustainability reporting, the Corporate Sustainability Reporting Directive (CSRD). In preparation for this, we have compiled a comprehensive double materiality analysis. As part of the materiality analysis, the existing legal requirements applicable to the 2023 reporting period pursuant to sections 315b, 315c in conjunction with 289c (3) HGB and the materiality definition according to GRI were also taken into account.

A materiality analysis is used to identify, define and analyze the key sustainability issues for a company and its stakeholders. The aim of the materiality analysis is to set priorities. It is therefore the central foundation for an entity’s sustainability strategy and for sustainability reporting.

The materiality analysis was based on the sustainability topics derived from section 289c (2) HGB as well as further topics specific to ProSiebenSat.1 as a media company that were known from analyses conducted in the past. These topics were supplemented by individual sustainability topics not already shown, which are defined by the reporting standards prescribed by the CSRD (European Sustainability Reporting Standards, ESRS). This list of topics was discussed with the relevant internal departments and evaluated both in quantitative and qualitative terms. A total of 27 of these expert interviews were conducted. The aim was to choose a panel of internal experts that would represent the perspectives of all relevant stakeholders – such as investors, advertisers, viewers, users and consumers – so that they can be incorporated into the evaluations. During the discussions, the impact of the Group’s activities on sustainability issues and its relevance for business success were analyzed.

In addition, a survey was conducted among employees across all segments and at the holding company to align the results of the materiality analysis with the perspective of this stakeholder group on the potential and actual impact of the Group’s activities. The results of the expert interviews and the employee survey were supplemented by research into relevant ESG ratings (evaluations of companies regarding their sustainability in the dimensions Environment, Social and Governance), questionnaires of advertisers on the subject of sustainability, media policy and media law requirements and viewpoints as well as possible impacts on communities at the Company’s headquarters.

Important stakeholder groups
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The insights gained from this were incorporated into the final quantitative and qualitative assessment of the individual sustainability topics by the Group Sustainability Office. To assess the materiality of the individual topics in accordance with section 289c (3) HGB, the business relevance of the individual sustainability aspects was evaluated, that is, the extent to which they are necessary to gain an understanding of the business development, business performance and the position of the corporation. Compared with the materiality analysis last carried out in 2021, there have been no substantial changes to the material topics to be included in sustainability reporting. Two topics (waste and health & safety) were identified as no longer material for ProSiebenSat.1 and are therefore no longer reported. Corporate citizenship was identified as a material topic and included in the Sustainability Report for the first time. The preparation of the materiality analysis was managed by the Group Sustainability Office and supported by an external consultancy.

ProSiebenSat.1 Group prepares a new materiality analysis every two years and validates it annually. A renewal of the analysis is scheduled for 2025.

ESG-Research and sustainability ratings of ProSiebenSat.1 (selection)
  • Organisation
  • Evaluation
  • CDP
    Climate Change
  • B
  • ISS
    QualityScore
  • 4/1/1
    (Environment/Social/Governance)
  • ISS
    ESG Corporate Rating
  • C
  • MSCI
  • AA
  • Sustainalytics
  • 12,5
  • DVFA
  • #4 out of #46 im MDAX

As of February 2024

HOT TOPICS
Publications
Annual Report 2023
Executive Board Podcast
Interview with Group CEO Bert Habets
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