Materiality

Paddle boarding, Peak Performance

The core themes and key focus areas in our sustainability work are climate change, circular economy, and sustainable procurement and supply chain.

These and other key topics are an outcome of the materiality assessment we conducted at the beginning of 2022. The assessment process included workshops and interviews with internal and external stakeholders, such as employee representatives, customers, and civil society organizations. The materiality assessment helped us to identify areas that have a particular impact on Amer Sports, and that are of interest to our key stakeholders.  

In 2023, we have further developed this work and added greater detail to it by conducting a double materiality assessment. We considered the positive and negative impacts our business has on people and the environment, as well as what are the sustainability-related risks and opportunities that can have financial impact on our business. The results are well aligned with our initial impact assessment, and we have several group-wide development initiatives working on these material topics in collaboration with our brands.

In addition to the most material topics (see the list below), in which the work is already ongoing, we identified areas where we must start to put more focus on. Examples of these topics are biodiversity, water, and community engagement.

Material topics

Environmental

  • Climate change:
    • Own operations (GHG* emissions Scopes 1 & 2)
    • Value chain (GHG emissions Scope 3)
  • Circular economy:
    • Materials and design for recyclability
    • End-of-life and recycling

Social responsibility

  • Procurement and supply chain
  • Health and safety
  • Diversity, equity, and inclusion (DEI)
  • Employee wellbeing

Governance

  • Corporate governance
  • Corporate ethics
  • Transparent reporting

* GHG emissions = greenhouse gas emissions. See the description of Scopes 1–3.