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.

Climate change mitigation has a negative impact on the environment, with most emissions being scope 3 from suppliers' operations. Climate change adaptation poses a risk of exposure to natural disasters. Product circularity presents an opportunity to increase recycled components, with a risk of raw material availability. Working conditions may negatively impact employees' mental health, posing a risk to efficiency and reputation. Diversity, equity, and inclusion could have negative impacts if not managed well. Talent attraction and retention pose a risk of high turnover and recruitment costs. Responsible supply chain management involves engaging with suppliers in countries with potential negative impacts on workers' rights. These elements are concentrated across upstream, own operations, and downstream value chain.