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Materiality - identifying key sustainability issues

farmer looks out through the vegetation


We conduct a formal materiality assessment every other year to ensure we prioritize issues with the greatest impact on our business, communities and the environment, and those that matter most to our stakeholders.

Material issues and sustainability

We contract with an independent third party to conduct a thorough materiality assessment of our business. In that way, we can assure contributing stakeholders of complete confidentiality and full impartiality in the findings.

Our most recent materiality assessment was carried out in 2022, and reveals how concerns around ecological impacts, natural resources, biodiversity and ecosystems have become critical elements in our business decisions. The assessment included desk research and interviews with 55 internal and external stakeholders. Internal stakeholders include executive board members, functional heads and market heads, while external stakeholders include suppliers, investors, customers, NGOs and business associations.


Our materiality process

Material topics selection

Sustainability Accounting Standards Board (SASB) aligned material topics selected

Establish external context

AI software analysis and analysis of environment

Stakeholder engagement

55 interviews conducted and surveys collected

Materiality assessment

Quantitative and qualitative input assessed

Review strategies

Identify risks and opportunities in results and adjust priorities accordingly

Publish in CSV and Sustainability Report

Share results internally and externally

Our materiality assessment

The results of our materiality assessments help us identify risks and opportunities and support our decision-making on where to focus our resources. The findings are fully integrated with the Nestlé Enterprise Risk Management process, to help give us essential short- and long-term visibility on key topics.

To align with new reporting mandates (including the European Union’s new Corporate Sustainability Reporting Directive (CSRD) and Swiss Code of Obligations, Article 964, for non-financial ESG reporting), we have updated how we present materiality topics.

Our materiality matrix 

We tailor our activities based on the results of the materiality assessment, aiming to address the issues identified as being most material to our business and stakeholders. These issues should not be viewed in isolation – they are increasingly interconnected and can often impact each other.

That is why we are moving more toward a more integrated, holistic approach to managing sustainability, developing ambitious goals to advance the health of our planet, drive societal progress and support an equitable and healthy food system.

The assessment results are plotted on a materiality matrix to show both the degree of stakeholder interest and potential business impact.

Impact of Nestlé on people and the environment
Importance and impact on Nestlé's business success

Water management

Ecological impacts

GHG emissions

Health & nutrition

Environmental & social impacts of ingredient supply chain

Product quality & safety


Employee health & safety

Physical impacts of climate change

Access & affordability

Product labeling & marketing

Circular economy

Human rights & labor practices

Employee acquisition, talent management & retention

Employee engagement, diversity & inclusion

Packaging lifecycle management


Animal welfare

Business ethics

Community relations


Governance structures & mechanisms

Data privacy management

Negligible Moderate Significant Major
Creating Shared Value and Sustainability Report cover