Materiality analysis

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:

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In 2022, 16 material topics were identified. Below is the list of material topics sorted by impact relevance with evidence of the type and intensity of the impact.

Compared to 2021, we did not detect any substantial changes, but we have qualified the topics in more detail according to the relevance of their impact on the outside world, increasing from 12 in 2021 to the current 16.

New material topics are overseen by the Plan targets and ESG projects. Those with medium-high impact are overseen in terms of risk by our risk control system (ERM)⁽¹⁾.

_{(1) See the section on the risk management system.}

Materiality Metrics for External Stakeholders in 2022 (.pdf file) - download and consult the document