{"id":6748,"date":"2025-07-18T11:10:47","date_gmt":"2025-07-18T14:10:47","guid":{"rendered":"https:\/\/banrisul.centralesg.com.br\/?post_type=indicador&#038;p=6748"},"modified":"2025-10-08T16:05:32","modified_gmt":"2025-10-08T19:05:32","slug":"process-to-determine-material-topics","status":"publish","type":"indicador","link":"http:\/\/banrisul.centralesg.com.br\/en\/indicadores\/process-to-determine-material-topics\/","title":{"rendered":"Process to determine material topics"},"content":{"rendered":"\n<p><strong>3-1 a) Describe the process it has followed to determine its material topics, including:\u00a0<\/strong><\/p>\n\n\n\n<p>Throughout 2024, we reviewed our materiality study to identify the most relevant topics for our operations, this time adopting the double materiality concept, which involved analyzing the financial impact of ESG topics for Banrisul and analyzing how our operations impact the environment and society. To define what topics would be considered for this analysis, the process was initiated with a benchmark study of material topics from other financial institutions and an analysis based on the sector\u2019s context.<\/p>\n\n\n\n<p><strong>3-1<\/strong><strong> a) i) how it has identified actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights, across its activities and business relationships;<\/strong><\/p>\n\n\n\n<p>The impacts of each topic were assessed based on reports from specialized consultancies and internal risk management documents.<\/p>\n\n\n\n<p><br><strong>3-1 a) ii) <\/strong><strong>how it has prioritized the impacts for reporting based on their significance;<\/strong><\/p>\n\n\n\n<p>The impacts were classified according to their nature and financial effect on the Company.<\/p>\n\n\n\n<p><br><strong>3-<\/strong><strong>1 b) Specify the stakeholders and experts whose views have informed the process of determining its material topics<\/strong>.<\/p>\n\n\n\n<p>The main groups engaged in the process of determining material topics were the CEO, the department responsible for sustainability management, and the Executive Board. The online survey, held in 2022, recorded 1,315 participations from different stakeholder groups, including employees, shareholders\/investors, capital markets professionals, customers, suppliers, government, NGO and social institution representatives, specialized media, labor unions, the Executive Board, Board of Directors, and Sustainability Committee.<\/p>\n","protected":false},"featured_media":0,"template":"","categoria_indicadores":[1602],"codigo":[1487],"empresas":[],"ano_indicador":[1724],"class_list":["post-6748","indicador","type-indicador","status-publish","hentry","categoria_indicadores-processo-de-materialidade-en","codigo-gri-3-1-en","ano_indicador-2024-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Process to determine material topics - Banrisul<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Process to determine material topics - 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