Bracell’s materiality matrix comprises the most important socio-environmental topics, according to the Company’s main stakeholders. The data disclosed in Bracell’s Sustainability Report and Disclosures Hub are verified by an independent third party, free from conflicts of interest and exempt from any legal or regulatory obligations, in accordance with the Limited Assurance Report (Sustainability Report and Indicators Center), the GHG Inventory Verification Statement, and the Limited Assurance Report (One-for-One Commitment).

Access the GRI Content Summary.

Climate Action: climate positive operations supporting a low-carbon economy

Material topic5	Climate change: planning, policies and initiatives to mitigate emissions, establish low-carbon production capabilities and adapt to a warming planet.
Scope	GRI Disclosure1	SASB2	ODS3	UNGC4
Scope of reporting	GRI 3-3	RR-PP-110a.1 RR-PP-110a.2 RR-PP-120a.1 RR-PP-130a.1	13	7, 8, 9
	201-2
	302-1		7, 12, 13
	302-2
	302-3
	302-4
	302-5
	305-1		3, 12, 13, 14, 15
	305-2
	305-3
	305-4		13, 14, 15
	305-5
	305-6		3, 12
	305-7		3, 12, 14, 15

 

Sustainable landscapes: build regenerative systems that benefit nature, biodiversity and ecosystem services

Material topic5	Biodiversity and ecosystems: strategies, policies, and programs to preserve biodiversity and natural ecosystems. This includes forest conservation and restoration practices, protection of plant and animal species, and preventing deforestation. It also involves using sustainable forest management practices and following certification standards to ensure effective ecosystem protection.
Scope	GRI Disclosure1	SASB2	ODS3	UNGC4
Scope of reporting	3-3	Not applicable	6, 14, 15	8
	101-1
	101-2
	101-4
	304-1
	304-2
	304-3
	304-4		14, 15

 

Sustainable growth: expand our business through increased efficiency, circularity and responsible production

Material topic5	Water and effluent management: strategies, policies, and programs to preserve water resources and watersheds, improve water efficiency, and manage risks and impacts associated with water availability and the treatment of production effluents
Scope	GRI Disclosure1	SASB2	ODS3	UNGC4
Scope of reporting	3-3	RR-PP-140a.1 RR-PP-140a.2	6, 12	7, 8
	303-1
	303-2		6
	303-3
	303-4
	303-5
Strategic topic	Waste management: circularity, waste reduction, and minimizing landfill disposal.
Scope of reporting	306-1	Not applicable	3, 6, 11, 12	7, 8
	306-2		3, 6, 8, 11, 12
	306-3		3, 6, 11, 12
	306-4		3, 11, 12
	306-5		3, 6, 11, 12, 15
Material topic5	Supply chain management: requiring, managing and enforcing high standards of supplier quality, including policies and procedures outlining social and environmental requirements in procuring goods and services.
Scope of reporting	3-3	RR-PP-430a.1	8, 12, 16	1, 2, 4, 5, 7, 8
	308-1		12
	308-2
	407-1		8
	408-1		5, 8, 16
	409-1		5, 8
	414-1		5, 8, 16
	414-2

 

Empowering lives: empower our people and communities through transformational initiatives

Material topic5	Talent acquisition, development and retention: initiatives and recognition programs that value human capital, along with strategies to attract and retain talent.
Scope	GRI Disclosure1	SASB2	ODS3	UNGC4
Scope of reporting	3-3	Not applicable	4, 5, 8, 10	3, 6
	201-3		8
	202-1		5, 8
	401-1		4, 5, 8, 10
	401-2		3, 5, 8
	401-3		5, 8
	404-1		4, 5, 8, 10
	404-2		8
	404-3		5, 8, 10
	405-1		5, 8
	405-2		5, 8, 10
	406-1		5, 8
Material topic5	Occupational health, well-being, and safety: initiatives and policies focused on employee health, workplace safety, and quality of life.
Scope of reporting	3-3	Not applicable	8	1, 2, 3
	403-1
	403-2
	403-3
	403-4		8, 16
	403-5		9
	403-6		3
	403-7		8
	403-8
	403-9		3, 8, 16
	403-10
Material topic5	Community engagement and local development: managing relationships with local communities to mitigate risks, prevent negative impacts, and create positive social value.
Scope of reporting	3-3	Not applicable	5, 8, 9, 11	1, 2, 7, 8, 9
	202-2		8
	203-1		5, 9, 11
	203-2		1, 3, 8
	204-1		8
	411-1		2
	413-1		1, 2
	413-2

 

Governance and risk management
Strategic topic	Compliance, ethical conduct, integrity, and transparency: implement good practices consistent with Company policies, applicable laws and regulations and industry standards, ensure compliance, and uphold ethics, integrity and transparency.
Scope	GRI Disclosure1	SASB2	ODS3	UNGC4
Scope of reporting	2-27	Not applicable	16	8, 10
	205-1
	205-2
	205-3
	206-1

Notes:

¹ Bracell-reported GRI disclosure linked to the relevant material topics.
² Bracell-reported SASB disclosures.
³ SDGs affected by Bracell’s material topics and Bracell 2030 targets.
⁴ Global Compact Principle related to the material topic.
⁵ In 2024, we updated our materiality assessment using the double materiality approach, considering both environmental/social and financial impacts (see GRI 3-1 Process to determine material topics). Bracell’s material topics have been mapped to the relevant Bracell 2030 drivers based on their contribution to climate, biodiversity, human rights, and sustainable development.

 

Compared to the previous matrix, the main changes in material topics were:

Bracell 2030	Material topics in 2022/2023	Material topics in 2024
CLIMATE ACTION Climate positive operations supporting a low-carbon economy	• Climate change • Energy efficiency	• Climate change
SUSTAINABLE LANDSCAPES AND BIODIVERSITY Build regenerative systems that support	• Biodiversity	• Biodiversity and ecosystems
PROMOTING SUSTAINABLE GROWTH Expand our business through increased efficiency, circularity and responsible production	• Water and effluents • Waste management • Supplier social and environmental assessment	• Water and effluent management • Supply chain management
EMPOWERING LIVES Provide capacity building to our people and communities through transformational initiatives	• Human rights in the value chain • Community engagement • Valuing human capital	• Talent acquisition, development and retention • Community engagement and local development • Occupational health, well-being, and safety
GOVERNANCE AND RISK MANAGEMENT	• Compliance, ethical conduct, integrity and transparency

 

GRI disclosure for each material topic

Topic 13.1 – Emissions	This topic addresses air emissions, including greenhouse gas (GHG) emissions. Emissions can have negative impacts on air quality, ecosystems, and on human and animal health. GHG emissions are also a major contributor to climate change.	Disclosure 3-3 Management of material topics Disclosure 305-2 Energy indirect (Scope 2) GHG emissions 13.1.3 Disclosure 305-3 Other indirect (Scope 3) GHG emissions 13.1.4 Disclosure 305-4 GHG emissions intensity 13.1.5 Disclosure 305-5 Reduction of GHG emissions 13.1.6
Topic 13.2 Climate adaptation and resilience (within the scope of the material topic Climate change)	Organizations contribute to climate change and are simultaneously affected by it. Climate adaptation and resilience refer to how an organization adjusts to current and anticipated climate change-related risks, as well as how it contributes to the ability of societies and economies to withstand impacts from climate change.	Disclosure 3-3 Management of material topics 13.2.1 Disclosure 201-2 Financial implications and other risks and opportunities due to climate change 13.2.2
Topic 13.3 Biodiversity	Biodiversity refers to the variability that exists among living organisms. It includes diversity within species, between species and of ecosystems. Biodiversity not only has intrinsic value, but is also vital to human health, food security, economic prosperity, and mitigation of climate change and adaptation to its impacts. This topic covers impacts on biodiversity, including on plant and animal species, genetic diversity, and natural ecosystems.	Disclosure 3-3 Management of material topics 13.3.1 Disclosure 304-1 Operational sites owned, leased or managed in or adjacent to protected areas and areas of high biodiversity value outside protected areas 13.3.2 Disclosure 304-2 Significant impacts of activities, products, and services on biodiversity 13.3.3 Disclosure 304-3 Habitats protected or restored 13.3.4 Disclosure 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by the organization’s operations 13.3.5
Topic 13.7 Water and effluents	Recognized as a human right, access to fresh water is essential for human life and well-being. The amount of water withdrawn and consumed by an organization and the quality of its discharges can have impacts on ecosystems and people. This topic covers impacts related to the withdrawal and consumption of water and the quality of water discharged.	Disclosure 3-3 Management of material topics 13.7.1 Disclosure 303-1 Interactions with water as a shared resource 13.7.2 Disclosure 303-2 Management of water discharge-related impacts 13.7.3 Disclosure 303-3 Water withdrawal 13.7.4 Disclosure 303-4 Water discharge 13.7.5 Disclosure 303-5 Water consumption 13.7.6
Topic 13.8 Waste	Waste refers to anything that a holder discards, intends to discard, or is required to discard. When inadequately managed, waste can have negative impacts on the environment and human health, which can extend beyond the locations where waste is generated and discarded. This topic covers impacts from waste and the management of waste.	Disclosure 3-3 Management of material topics 13.8.1 Disclosure 306-1 Waste generation and significant waste-related impacts 13.8.2 Disclosure 306-2 Management of significant waste-related impacts 13.8.3 Disclosure 306-3 Waste generated13.8.4 Disclosure 306-4 Waste diverted from disposal 13.8.5 Disclosure 306-5 Waste directed to disposal 13.8.6
Topic 13.12 Local communities	Local communities comprise individuals living or working in areas that are affected or that could be affected by an organization’s activities. An organization is expected to conduct community engagement to understand the vulnerabilities of local communities and how they may be affected by the organization’s activities. This topic covers socioeconomic, cultural, health, and human rights impacts on local communities.	Disclosure 3-3 Management of material topics 13.12.1 Disclosure 413-1 Operations with local community engagement, impact assessments, and development programs 13.12.2 Disclosure 413-2 Operations with significant actual and potential negative impacts on local communities 13.12.3
Topic 13.14 Rights of indigenous peoples (within the scope of the material topic Community relations)	Indigenous peoples are at higher risk of experiencing negative impacts more severely as a result of an organization’s activities. Indigenous peoples have both collective and individual rights, as set out in the United Nations Declaration on the Rights of Indigenous Peoples and other authoritative international human rights instruments. This topic covers impacts on the rights of indigenous peoples.	Disclosure 3-3 Management of material topics 13.14.1 Disclosure 411-1 Incidents of violations involving rights of indigenous peoples 13.14.2
Topic 13.15 Non-discrimination and equal opportunity (within the scope of the material topic Human rights in the value chain)	Freedom from discrimination is a human right and a fundamental right at work. Discrimination can impose unequal burdens on individuals or deny fair opportunities on the basis of individual merit. This topic covers impacts from discrimination and an organization’s practices related to equal opportunity.	Disclosure 3-3 Management of material topics 13.15.1 Disclosure 405-1 Diversity of governance bodies and employees 13.15.2 Disclosure 405-2 Ratio of basic salary and remuneration of women to men 13.15.3 Disclosure 406-1 Incidents of discrimination and corrective actions taken 13.15.4
Topic 13.16 Forced or compulsory labor (within the scope of the material topic Human rights in the value chain)	Forced or compulsory labor is work or service which is exacted from any person under the menace of penalty and for which a person has not offered themselves voluntarily. Freedom from forced labor is a human right and a fundamental right at work.	Disclosure 3-3 Management of material topics 13.16.1 Disclosure 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor 13.16.2
Topic 13.17 Child labor (within the scope of the material topic Human rights in the value chain)	Child labor is defined as work that deprives children of their childhood, their potential, and their dignity, and that is harmful to their development, including by interfering with their education. It is a violation of human rights and can lead to lifelong negative impacts. Abolition of child labor is a fundamental principle and right at work.	Disclosure 3-3 Management of material topics 13.17.1 Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor 13.17.2
Topic 13.19 Occupational health and safety (within the scope of the material topic Human rights in the value chain)	Healthy and safe work conditions are recognized as a human right. Occupational health and safety involves the prevention of physical and mental harm to workers and promotion of workers’ health. This topic covers impacts related to workers’ health and safety.	Disclosure 3-3 Management of material topics 13.19.1 Disclosure 403-1 Occupational health and safety management system 13.19.2 Disclosure 403-2 Hazard identification, risk assessment, and incident investigation 13.19.3 Disclosure 403-3 Occupational health services 13.19.4 Disclosure 403-4 Worker participation, consultation, and communication on occupational health and safety 13.19.5 Disclosure 403-5 Worker training on occupational health and safety 13.19.6 Disclosure 403-6 Promotion of worker health 13.19.7 Disclosure 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships 13.19.8 Disclosure 403-8 Workers covered by an occupational health and safety management system 13.19.9 Disclosure 403-9 Work-related injuries 13.19.10 Disclosure 403-10 Work-related ill health 13.19.11
Topic 13.22 Economic inclusion (within the scope of the material topic Community relations)	Economic inclusion concerns an organization’s impacts on access to economic opportunities for local communities and the productive potential of actual and possible suppliers. This topic covers an organization’s approach to economic inclusion of farmers and fishers, and their communities.	Disclosure 3-3 Management of material topics Disclosure 203-1 Infrastructure investments and services supported 13.22.3 Disclosure 203-2 Significant indirect economic impacts 13.22.4
Topic 13.25 Anti-competitive behavior (within the scope of the material topic Compliance, ethical conduct, integrity and transparency)	Anti-competitive behavior refers to actions by an organization that can result in collusion with potential competitors, abuse of dominant market position or exclusion of potential competitors, thereby limiting the effects of market competition. This can include fixing prices or coordinating bids, creating market or output restrictions, imposing geographic quotas, and allocating customers, suppliers, geographic areas, or product lines. This topic covers impacts as a result of anti-competitive behavior.	Disclosure 3-3 Management of material topics Disclosure 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices 13.25.2
Topic 13.26 Anti-corruption (within the scope of the material topic Compliance, ethical conduct, integrity and transparency)	Anti-corruption refers to how an organization manages the potential of being involved with corruption. Corruption means practices such as bribery, facilitation payments, fraud, extortion, collusion, money laundering, or the offer or receipt of an inducement to do something dishonest or illegal. This topic covers the potential for corruption to occur and the related impacts.	Disclosure 3-3 Management of material topics Disclosure 205-1 Operations assessed for risks related to corruption 13.26.2 Disclosure 205-2 Communication and training about anti-corruption policies and procedures 13.26.3 Disclosure 205-3 Confirmed incidents of corruption and actions taken 13.26.4

Materiality assessments are essential to ensure that our actions are truly representative and strategic. By identifying and prioritizing material topics—both for the business and for our stakeholders—we can steer our projects, initiatives, and operations more effectively. Materiality assessments also deepen our understanding of the impacts we generate and strengthen our ability to enhance positive outcomes. In addition, the disclosures and targets related to our material topics support informed decision-making, increase the credibility of our Annual Sustainability Reports, and contribute to more responsible management of ESG challenges facing our business.