The choice of topics and indicators for the reporting of Orkla’s sustainability work is based on a materiality analysis, in line with the guidelines in the reporting standard GRI G4 and Oslo Børs’ guidance on reporting corporate social responsibility. The analysis is discussed with key executives, and approved by Orkla’s board.
In the assessment, we have emphasized the long-term commercial and societal impact of Orkla’s efforts and the importance of the themes for stakeholder assessments and decisions. The stakeholders we believe are most important for Orkla’s ability to succeed, and which are therefore the focus for the material analysis, are investors, governments, consumers, customers and employees. As a source of understanding stakeholders’ priorities, Orkla has used analyses conducted by external sustainability analysts, relevant public regulations, international norms for corporate responsibility, consumer surveys and in-depth interviews about sustainability trends conducted with selected stakeholders. In addition, Orkla’s sustainability professionals have used their best judgement based on experience and stakeholder dialogue. The topics identified as important and material are shown in the materiality assessment below.
The table below shows the connection between the topics identified as material to Orkla and relevant aspects of the GRI G4 guidelines. For each theme, it is also specified which parts of the value chain are covered by the Orkla reporting (aspect boundary).
| Main topic | Material sub-topics | Related GRI G4 aspects | Aspect boundary |
| Nutrition and wellness | Healthy lifestyle products | Customer health and safety | Own operations* |
| Safe products | Food safety | Customer health and safety | Own operations that produce food and their supply chain |
| Contingency for new risk issues |
Customer health and safety | Own operations* | |
| Sustainable sourcing | Sustainable raw materials | Indigenous rights, child labour, forced and compulsory labour, biodiversity | Supply chain |
| Environmental engagement | Climate impacts | Emissions | Own operations, purchased energy and purchased raw materials |
| Effective resource use | Energy, water, materials, effluents, waste | Own operations* | |
| Products with environmental benefits | Products and services | Own operations* | |
| Care for people and society | Integrity | Anti-corruption, anti-competitive behaviour, investment | Own operations* |
| Employee development and consultation | Training and education, Labour/management relations, freedom of association and collective bargaining | Own operations* | |
| Occupational health and safety | Occupational health and safety | Own operations* | |
| Stakeholder dialogue | Stakeholder engagement, labour practices grievance mechanisms, human rights grievance mechanisms, environmental grievance mechanisms, grievance mechanisms for impacts on society | Own operations* | |
| Promote healthy and sustainable consumption | Own operations and value chain |
* ‘Own operations’ consist of Orkla ASA and subsidiaries in which Orkla had an ownership interest of more than 50% as of 31 December 2015.