Our materiality assessment

A materiality assessment is a study conducted among DECATHLON's internal and external stakeholders in order to identify the company's priority sustainable development issues.

The principle of the materiality study, for sustainable development issues, emerged in the 2000s thanks to non-profit institutions. It is in this context that some organizations questioned the need to determine the priorities in terms of sustainable development from both the business and stakeholder perspectives. The GRI (Global Reporting Initiative) method, by proposing principles and recommendations, was gradually adopted by companies to conduct these materiality studies.

This analysis verifies:
- the relevance of the Transition Plan and sustainable development actions undertaken and to evolve it if necessary,
- the coherence between Decathlon's business model and the vision of its stakeholders.

The objective is that all the issues categorized as rank 1 are adequately addressed by the company and covered by a policy, actions and management.

Regular updating of the matrix (at least once a year) also enables the identification and anticipation of emerging issues. The analysis is also used as a monitoring tool that feeds into the analysis of non-financial risks.