Compared to the list of material topics published in 2023, the topics “Product, technology, quality, design and safety” has changed into “Quality and Safety”, the topic “Ethics and human rights” has been divided into “Human Rights” and “Ethics and Business Conduct”. This is due to the rationalization of the material topics according to the new methodology applied in line with the list of topics, sub-topics and sub-sub-topics into the ESRS. The topic “Supply chain responsible management” has been deleted since all value chain-related IROs have been included into the specific topics they refer to. The topic “Natural resources management and biodiversity” has become “Natural resources management” since biodiversity matters have emerged as not relevant. “Raw materials and circular economy” has changed to “Circular Economy”.