Sustainability Report 2023

SM Investments publishes its second Integrated Report which communicates the value of sustainable business practices and how these are embedded in stories on development, innovation, care and community. The report is a balanced reflection of our company’s value creation process and the progress our ecosystem of businesses have made in advancing the United Nations Sustainable Development Goals.

Summary of Survey and Materiality

We Value What Matters to Our Stakeholders

We apply a dual materiality approach to understand what matters to our business and also assess our ability to create shared value that our stakeholders could feel. This approach involves assessing both impact materiality and conducting risk assessments.

Who are Our Stakeholders?

How do we engage them?

We developed an effective materiality matrix by collaborating with our key stakeholders. We conducted materiality assessment surveys and discussions to identify the latest issues most important to our stakeholders and those impacting our business. These discussions considered and explored both internal and external factors, such as the United Nations Sustainable Development Goals (SDGs) that affect the material topics.

Our Inputs



We identify the topics that are relevant to our governance and operation in the context of economic, social and environment.



We conduct survey to determine how our activities impact our stakeholders and what potential risks are involved.



Our board deliberates on these relevant topics and incorporates into our business strategy and sustainability initiatives.

What Are They Telling Us

Our stakeholders identified where we create the most impact for them and which topics pose as risk in our ability to serve them.

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