As part of a double materiality analysis (DMA), we now want to identify more specific needs in order to filter out key issues and objectives and address them in our sustainability reporting.
At the beginning of 2025, Der Grüne Punkt, with the support of Sphera Solutions GmbH[1], therefore began conducting a DMA for Der Grüne Punkt Holding[2]. In a DMA, a company analyses the impact of its business activities on the environment and people on the one hand, and the impact of sustainability aspects on the company on the other.
Although the DMA was carried out between December 2024 and August 2025, it also reflects the activities and stakeholder perspectives of 2024. For this reason, the methodology is already discussed in this report. However, the evaluation and derivation of measurable targets and concrete measures takes time, so these results will only be presented in our next sustainability report.
[1] Sphera Solutions is a leading provider of sustainability services, e.g. software for corporate sustainability management, data and consulting services with a focus on the environment, health, safety and sustainability, and supply chain transparency.
[2] Der Grüne Punkt Holding GmbH & Co KG, Der Grüne Punkt – Duales System Deutschland GmbH, Systec Plastics Eisfeld, Systec Plastics Hörstel
1. Pre-Selection topics
In accordance with the European Sustainability Reporting Standards (ESRS), relevant impacts, risks and opportunities (IROs) were first identified and assessed. The first step began with filtering out the material topics internally and excluding non-material sustainability topics, based on the ESRS standards with more than 1,000 data points[3].
After extensive research and internal discussions, the first draft of a long list of IROs deemed essential based on ESRS standards[4] was drawn up.
[3] Definition data point:
- Key figures: Quantitative values such as CO2 emissions or water consumption
- Qualitative information: Descriptions of strategies, targets and measures
- Narrative information: Contextual explanations such as materiality analysis
[4] A sustainability issue cannot be material if the company, including its value chain, has no connection to the issue (i.e. the company has neither a positive nor a negative impact on the issue, nor does the issue represent a financial opportunity or risk for the company).
2. Stakeholder selection
At the same time, a stakeholder analysis was carried out with the aim of understanding which stakeholder groups are particularly affected or are likely to be affected by the activities of Der Grüne Punkt and/or the upstream and downstream value chain. In addition, an analysis was carried out to determine which stakeholder groups could in turn influence the performance of Der Grüne Punkt.
The stakeholder groups were evaluated and classified based on their influence on the organisation's sustainability performance and their interests.
3. Implementation and identification of IROs
Internal and external stakeholders were asked about environmental and social IROs in face-to-face interviews or via an online survey. The primary goal was to find out what types of impacts the respondents identified as being caused by Der Grüne Punkt on the environment and people.
Financial IROs were identified exclusively in the interviews. Sphera also analysed the interactions between IROs and potential human rights violations in the operations and value chain of Der Grüne Punkt.
For validation and result optimisation, Sphera conducted a fact-based analysis, which provided further information for calibrating the IROs and/or identifying any discrepancies. No significant issues were identified that call into question the results of the DMA.
4. Evaluation
Based on the long list of sustainability issues, the assessment aimed to determine the significance of the company's impact. Several interviews were therefore conducted with internal subject matter experts to discuss and document the impacts. For each impact, the consolidated contributions of all previous project phases were analysed before their significance was assessed using the evaluation criteria defined by the ESRS.
Similarly, the financial impacts and associated financial risks and opportunities were assessed.
5. Prioritisation
ESRS does not define a scientifically based approach for setting thresholds. Therefore, the assessment requires the exercise of discretion. The thresholds based on the ESRS-1 criteria and our own specific facts and circumstances were therefore set independently.
The priority topics take into account the business model at the interface between politics, business and society.
Legend:
6. Results
In our next sustainability report, we will discuss the results in detail and also refer directly or indirectly to the risks and opportunities in the respective topic sections.
Facts about the results:
Material topics: 9/10
Material subtopics: 19/37
Total IROS: 32/127
Impacts: 19/32
Risks: 4/32
Opportunities: 9/32