Comer Industries developed a business model aimed at creating economic, social and environmental value for the benefit of all its stakeholders, optimizing the resources available through the pragmatic approach that distinguishes it. The Purpose and corporate values are the basis of the model and, together with the Integrated System of policies, procedures and standards that govern the processes, guide the sustainable growth of the Group and the generation of shared value in the environmental, social and economic fields.
The materiality analysis represents an essential tool for guiding Comer Industries’ sustainability strategies and ensuring clear and consistent communication aligned with stakeholder expectations. The latest analysis was conducted according to the principle of double materiality, in line with the most recent European standards. It assessed both the significant impacts generated by the Company on the environment, the economy, and people, as well as the risks and opportunities arising from ESG factors that could affect the organization’s ability to create value over time.
The process involved a broad range of internal and external stakeholders and was structured to capture changes in the regulatory, sector-specific, and social context. The results translate into a list of material topics that reflect the Company’s strategic priorities and guide decisions over the medium to long term, strengthening the integration of sustainability into the business model.
