The double materiality assessment was conducted to assess the materiality of sustainability and ESG topics from two complementary perspectives: an 'impact' perspective and a 'financial' perspective. The impact perspective considers the negative or positive impacts of the company's activities on the environment, people, and communities. The financial perspective evaluates the risks or opportunities that environmental and social issues represent for the company's activity and value. The materiality of risks and opportunities was assessed based on the likelihood of occurrence and the potential magnitude of financial effects, aligned with the financial impact scales used for the Group risk mapping. The process involved a contextual analysis, sectoral analysis, and selection of applicable international standards, with input from internal and external stakeholders.