The material impacts, risks, and opportunities identified during the materiality assessment process are organized into 13 material topics. These topics inform both strategy and reporting. The identified material topics determine the European Sustainability Reporting Standards (ESRS) on which the report is based. The material topics include climate change adaptation, talent attraction and retention, product quality and safety, corruption and bribery, and advocacy for hearing health, among others. These impacts, risks, and opportunities are concentrated across the business model, own operations, and upstream and downstream value chain.