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Appendix C: Materiality assessment results

Our materiality assessment results inform the direction of our sustainability strategy. We will review and reassess the applicability of our materiality assessment in 2025.

Ethical behaviour, resource availability, and climate change are highly material to BDO Canada and our stakeholders.

Dignity and equality, quality of the governing body, and health and well-being are deemed to be highly material to BDO Canada and material to our stakeholders.

Risk and opportunity oversight and skills for the future are considered important to both BDO Canada and our stakeholders.

Solid waste, or waste management, is considered material to BDO Canada and highly material to our stakeholders.

Freshwater availability is material to both BDO Canada and our stakeholders.

Issues considered material to BDO Canada and important to our stakeholders include community involvement and social vitality, governing purpose, stakeholder engagement, and nature loss (biodiversity).

Issues deemed important to both BDO Canada and our stakeholders are employment and wealth generation, innovation of better products and services, air pollution, and water pollution.