Materiality analysis
At the core of our strategy, sustainability has long been based on materiality. The latest update was completed in 2025, when we conducted a CSRD-compliant double materiality analysis and updated our sustainability program. This update drew on previous materiality assessments from 2022 and 2024. At the same time, we revised our sustainability targets and metrics and developed a new program for 2026–2028.
How we defined materiality
The comprehensive materiality assessment carried out in 2022 included an analysis of Sponda’s strategy and business model, industry trends and benchmarks, as well as stakeholder surveys for both internal and external stakeholders. In addition, in-depth interviews were conducted with key stakeholders. The goal was to understand stakeholder perspectives on the company’s impacts, risks, and opportunities. A third-party study confirmed that environmental issues—particularly emission reductions, energy efficiency, and the use of renewable energy—were considered the most important topics. Designing and developing accessible and inclusive properties was seen as a significant opportunity for Sponda.
In the 2025 update, stakeholders’ views on themes that are material to Sponda were expanded from the perspective of financiers, tenants, NGOs, environmental actors, and circular economy. The materiality assessment also included a competitor analysis and an assessment of legislative changes.
Read more about our materiality analysis in our Sustainability Review.
Material Topics for Sponda
Based on the double materiality assessment, Sponda has identified the following topics as material to its own operations: Climate change, Water and marine resources, Biodiversity and ecosystems, Circular economy, Own workforce, Workers in value chain, Consumers and end-users, and Business conduct.
Sponda’s Sustainability Programme 2026–2028
Guided by stakeholder expectations and our strategy, the following four themes became the core focus areas of Sponda’s sustainability operations:
- Our properties make a difference. We are creating the buildings of the future by improving energy efficiency and reducing emissions in collaboration with our partners. We actively promote circularity and enhance biodiversity in urban environments.
- Spaces bring us together. Our properties are the foundation of safe, healthy, and sustainable communities. We make everyday sustainability easy for our tenants and foster active collaboration.
- People make it happen. We prioritize the health, safety, and well-being of our employees. Our people thrive in an open and supportive work culture where diversity, equity, and inclusion truly matter.
- Building on a progressive foundation. We are a sustainability leader in our sector. We continuously improve our due diligence processes, strengthen the sustainability of our value chain, and work with our partners to safeguard human rights.
Read more about our Sustainability Programme.
