The materiality matrix and its evolution

18 material topics for the 2017 report

The GRI (Global Reporting Initiative) standard, like the G4 version for sustainable reporting, includes the identification of priority themes (“material topics”) based on the input provided by the various stakeholders.

The list of topics deserving the drafting of a “Disclosure on Management Approach”, in the sense of the term used by GRI4, has evolved since the publication, in the 2015 sustainable development report, of the first materiality matrix developed in consultation with multiple stakeholders.

These evolutions bring to 18 the number of topics on which EDF Luminus will publicise its actions and results. Six of these relate to customer satisfaction, four relate to the environment, and four relate to human resources.

The 2015 materiality matrix

In 2015, EDF Luminus built its materiality matrix with the support of Cap Conseil, in compliance with the GRI4 recommendations for reporting methods.


An initial list of issues was developed in 2014 and published in the sustainable development report. The work carried out in 2015 consisted of:

  • consulting with various types of stakeholders, public entities, customers, employees, universities, NGOs, etc);
  • identifying the topics on which certain audiences expected more detail (biodiversity, in particular);
  • het identificeren van onderwerpen waarover bepaalde doelgroepen gedetailleerdere informatie wensten (met name biodiversiteit);
  • creating a list of material topics that would be the object of a “Disclosure on management approach”, as defined by the GRI4
  • for each of the 15 topics, clarifying the issues, describing the process, and defining the relevant indicators, enabling the monitoring of the evolution of results.

Changes since 2015

In 2015 werd een eerste materialiteitsrooster uitgewerkt op basis van de meningen van verschillende categorieën stakeholders, interne en externe. Er werden toen vijftien prioritaire thema's vastgelegd.

In 2016 werden twee extra thema's toegevoegd, "Welzijn op het werk" en "Diversiteit", vanwege hun steeds grotere invloed op de prestaties van een snel veranderend bedrijf.

In 2016 as well, the theme “carbon consumption and footprint”, in the Customers chapter, was divided into two sub-topics, to take into account the fact that products and services for residential versus business customers are very different. The topic for businesses was labelled “energy efficiency”, while the topic relating to residential customers kept its focus on consumption.

Consultation with stakeholders in 2017

In 2017, a small sample of people (20 employees from different departments) was consulted to evaluate the need to evolve the materiality matrix, if possible by simplifying it.

This quick consultation established that no topics could be eliminated. In fact, opinions varied so much from one person to the next, that no trend could be identified.

Meer weten over...

GRI 102-44 : TDe belangrijkste thema's en bekommernissen aanduiden die naar boven kwamen bij dialoog met de stakeholders

GRI 103-1 : Toelichting op prioriteitsthema's en hun grenzen