
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.

In this regard, Comer Industries conducts and periodically updates a materiality analysis, incorporating changes in the context and stakeholder dynamics. This helps us identify a list of material topics summarizing the significant impacts of the business on environmental, social, and governance aspects.
