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Materiality analysis
In 2025, Hegelmann repeated its materiality analysis of sustainability topics in accordance with the GRI Standards. The purpose of this reassessment was to validate the Group’s key environmental, social and governance topics and to update the sustainability strategy based on the confirmed priorities. The results of the analysis form the basis for the detailed disclosures on these topics and their management presented in this Sustainability Report.
The results of the materiality analysis are summarised later in this report.
Key steps in assessing materiality:
1. Identification of relevant topics for sector peers.
Topics of interest to companies in the logistics sector were reviewed, and a list of potential sustainability topics were compiled. Topics recommended by other widely used sustainability standards were also assessed.
2. Assessment of the topics that are most important to stakeholders.
An anonymous survey was conducted to compile information on the most important sustainability topics for stakeholders. The survey was carried out in October 2025 by sending a questionnaire to targeted contacts from each stakeholder group. A total of 194 responses were received.
3. Impact and risk assessment.
Each sustainability topic has been assessed in terms of its potential impact on the environment and society, as well as its impact on the Hegelmann ’s performance. At this stage, the Hegelmann also discussed the main risks and opportunities related to sustainability and the potential financial impact on Hegelmann companies. The final result is a materiality matrix presented further.
Materiality matrix
| Importance for stakeholders | Very important | (E) Waste management | (E) Air quality |
(E) Reducing carbon emissions (E) Energy management (S) Employee wellbeing and satisfaction (G) Road safety and accident management |
|---|---|---|---|---|
| Important |
(G) Innovation & Digitalization (S) Equality, diversity & Inclusion |
(E) Effective fleet management | (S) Occupational health & safety | |
| Moderately important | (G) Responsibility in the supply chain |
(S) Social initiatives (G) Corporate governance |
(S) Employer attractiveness (G) Business ethics and compliance |
|
| Moderately significant | Significant | Very significant | ||
| Impact on society, environment and the Hegelmann ’s performance | ||||
| (E) – Environmental; (S) – Social; (G) – Governance | ||||

The materiality matrix outlines the social, environmental and governance topics most relevant to the Hegelmann ’s sustainability. All of these topics are important, but to set sustainability priorities, they are ranked according to their importance to stakeholders and their impact on society, the environment and the Hegelmann ’s performance. Material topics are those that are very important to the stakeholders and have a very significant impact on society, the environment and the Hegelmann ’s results. The management principles for all material topics are described in accordance with GRI requirements in this report, in chapters arranged by topic.









