The material impacts, risks, and opportunities identified during the materiality assessment process are organized into 13 material topics that inform both strategy and reporting. These 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 integrated into the business model and strategy.