Notre analyse de matérialité

Our materiality assessment

An essential element, the basis of our policy and the action plans that flow from it.


What is a 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.


What is the purpose of a materiality assessment?

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.

Reports and documents

Reports and documents

It's by providing you with an account of our actions and impacts we can transparently explain what we are doing.

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DECATHLON Annual sustainable development reports

Non-financial reporting statements since 2013, Due diligence plans since 2017 and Modern slavery statements.

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DECATHLON joins the European Union's Sustainable Consumption Pledge

This "pledge" is a new initiative aimed at encouraging buying habits in a more sustainable way.

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Transition Plan 2020-2026

Our stakes and commitments for a more sustainable DECATHLON.