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Home
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Belimo_sustainability_header02

Investing in the Future - Together

  1. Home
  2. Sustainability

Double Materiality Assessment

Belimo's 2024 double materiality assessment (DMA) identified 13 key sustainability topics through a comprehensive evaluation of financial risks and opportunities, and environmental and social impacts. The assessment aligns with the European Sustainability Reporting Standards (ESRS) and the Corporate Sustainability Reporting Directive (CSRD). The results of the DMA form the basis of Belimo's sustainability strategy, targets and metrics.

Background

In 2024, Belimo updated its materiality assessment methodology in line with the requirements of the European Union's CSRD and ESRS. The double materiality assessment (DMA) conducted for the first time helped to define the sustainability topics that are material for Belimo’s business and its stakeholders.

The DMA framework recognizes that materiality encompasses both financial (outside-in) risks and opportunities and environmental and social (inside-out) impacts. While financial materiality considers risks and opportunities that may affect the company financially, impact materiality focuses on how Belimo’s activities affect the environment and society. The assessment encompasses Belimo's operations and its entire value chain. Stakeholder engagement was integral to the process, ensuring a balanced approach.

Double Materiality Assessment Matrix

The outcome of the DMA is illustrated in a matrix:

belimo_materiality_map-new

Contribution to Energy Efficiency, Digitalization and Innovation & Solution Leadership were assessed as the topics with the highest financial opportunity for Belimo while Data Privacy & Cybersecurity and Product Quality, Safety & Compliance were associated with the highest financial risk.

A high positive impact on society and/or the environment was linked to the topics of Contribution to Energy Efficiency and Innovation & Solution Leadership. High (potential) negative impacts were associated with the Environmental Footprint of Supply Chain & Traceability and Climate Change.

Stakeholder Perspective

Customers identified energy efficiency, climate change, and supply chain-related issues as Belimo's most relevant topics, while investors prioritized corporate governance and business ethics. Suppliers emphasized the need to focus on climate change and data privacy, academia highlighted digitalization, and associations and public organizations stressed the importance of energy efficiency and climate actions to reduce greenhouse gas emissions, thereby helping to meet global climate targets and improving air quality.

Please read more about our Double Materiality Assessment in the Annual Report.

Related Topics

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Supply Chain

Over the past year, we have been focusing our supply chain management on a key project on reducing CO2 along the supply chain. At the same time, we are building up resources for supplier audit management. 

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Sustainable Lighthouse Projects

At Belimo, we stand for energy-efficient HVAC field devices. So do our own operations and buildings. That’s why we focus our efforts on reducing the environmental footprint of our facilities, such as the CESIM House in India.

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Promoting Health and Well-being

Because we spend around 90% of our time indoors, ensuring healthy indoor air quality has become a public health priority. Through our product portfolio, we contribute directly to enabling the seven essentials of healthy indoor air.

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