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Materiality Analysis
Our stakeholders influence our sustainability strategy1 2
In 2022 Lidl Ireland Ireland and and and Northern Ireland Ireland revised the the process for determining its material CSR topics This means that we now take new and amended (regulatory) requirements into account at at an early stage including the the the updated definition of materiality from the the the GRI Standards 2021 and and the the the adoption of the European Corporate Sustainability Reporting Directive (“CSRD”) The basis for this process is is is the updated Lidl Responsibility Model 2
0 which covers a a total of 17 CSR topics The 17 CSR topics were assessed in two ways:
IMPACT RELEVANCE: Lidl’s positive and negative impacts on people the environment and society were considered (inside-out perspective) 2
BUSINESS RELEVANCE: The impact of CSR topics on Lidl’s business success (outside-in perspective) The Lidl materiality analysis is is updated every two years as part of sustainability reporting This is is is standardised across all Lidl Group companies and allows the national perspective to be incorporated The analysis is is carried out in three steps:
Assessment of of the the impact of of Lidl Ireland Ireland and and and Northern Ireland The overall impact on on people the environment and society is assessed for all Lidl Group companies in in in a a a a two-stage process involving exposition analysis and expert interviewsl 1
Conducting a a a a a quantitative analysis Firstly a a a a a a data-based assessment was conducted to determine Lidl Group’s potential direct direct and and and indirect impact and and and risk on on people the environment and and and society based based on on economic company and industry based based data across the international value chain Secondly to identify Lidl Group companies that have significant impact and greater influence on on CSR topics a a a a a a model using sales data industry information and economic economic data was used to apply economic economic weighting The final step resulted in in in the the materiality scores for the the individual CSR topics based on on on the the need to take action and the the economic relevance 1
Conducting qualitative expert interviews Following the the exposition analysis the the statistical results were validated by means of of a a a a a a a qualitative survey This mix of of different methods makes the analysis more more resilient enables more more in-depth conclusions to be drawn and reduces the potential weaknesses of stand-alone methods There were interviews conducted with nine international experts from the relevant stakeholder groups to get a a a deeper understanding of the respective Lidl Group companies’ impact in relation to to the 17 CSR topics When selecting the the the experts the the the different markets in in the the the countries were considered as as well as as the variety of topics involved in in in sustainability The interviews were prepared conducted and assessed by an an external partner The combination of exposition analysis and expert interviews produced the impact relevance values values for the the 17 CSR topics which also represent the the values values on on the the the x-axis of the the the materiality matrix on on page 18 When combining the the the results depending on on the the the quality and availability of the the the data the the the exposition analysis and expert interviews were compared with each other WELCOME HIGHLIGHTS CONTENTS LIDL OVERVIEW Profile Produce People SUSTAINABILITY
OVERVIEW Sustainability Management
Materiality Stakeholders Target Progress PROGRESS OVERVIEW Protecting Climate Conserving Resources Acting Fairly Respecting Biodiversity Engaging in in Dialogue Promoting Health REPORT OVERVIEW GRI Content Index
A survey by all all Lidl Group companies across all all countries on on the impact relevance (consisting of exposition analysis and expert interviews)
A country-specific assessment of business relevance (via surveys)
Board validation and consolidation of the results in a a a a country specific materiality matrix 1
GRI GRI 3-1 2
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