Strategic report
Governance
Financial statements
53 OCU Group Annual report and financial statements 2026
Our sustainability approach continued Materiality
Following the analysis and scoring of ESG topics, these topics were deemed to be most material for OCU Group.
Material topic
Upstream (suppliers)
Own operations
Impact
Downstream (clients & communities)
Financial
Climate change resilience
Climate change
GHG emissions & energy consumption
Pollution of water, air and soil
Pollution
Substances of concern (e.g. hazardous, harmful)
Biodiversity & ecosystems
Biodiversity & ecosystems
Waste disposal and recovery
Resource use & circular economy
Resource use
Health, safety and wellbeing
Own workforce
Training and skills development
Talent attraction & retention
Health, safety and wellbeing
Workers in the value chain
Child and forced labour
Communities’ economic, social, cultural rights
Affected communities
Local economic value retention
Information-related impacts (access to information/ services)
Consumers
Responsible supply chain practices
Incidents, regulatory & compliance risk
ESG integration into strategy
Corruption, anti-competitive behaviour and bribery prevention & detection
Business ethics
Data security
Board structure & diversity
Corporate culture
Grievance mechanisms and access to remedy
Quality assurance Innovation
Business strategy
Financial (Outside-In):
Opportunity
Risk | Impact (Inside-Out):
Positive impact
Negative impact
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