The process is the basis of the Non-Financial Reporting and constitutes input for strategic planning and the management of company risk.
In 2022, following the International Standards of the Global Reporting Initiative, we have adopted the criterion of the relevance of impact according to a “single materiality” approach, i.e. assessing the actual or potential impact that TIM can generate for each topic on society and on the surrounding environment (inside-out approach).
The analysis involved both TIM’s stakeholders and top management, who were asked to assess the relevance for TIM of the material topics based on their impacts.
Specifically, at TIM, the materiality analysis involves six steps: