Sabine Rath
Sustainability Manager

Sustainability is a strategic goal at Banner and sustainability management is one of the initiatives in the 2030 Agenda.


A separate position was created within the company to build up our sustainability management. Sabine Rath is fully committed to her work as Sustainability Manager. The following steps have already been carried out:


1. ESG (Environmental, Social, Governance) status quo analysis and roadmap:


  • Survey of the status quo (which sustainability topics already have data, customer requirements)
  • Strengthen the understanding of the regulatory framework – CSRD (Corporate Sustainability Reporting Directive) and EU taxonomy
  • What steps need to be taken to meet future requirements.

2. Materiality analysis:
Conducting a materiality analysis for topic prioritisation in sustainability reporting using “double materiality”.


At the beginning, the sustainability aspects that are potentially material in nature were considered in comparison with the relevant standards and frameworks. When selecting the topics, the value chain was also highlighted.
Using a stakeholder survey, the views of stakeholders were included and the findings were substantiated with risk and impact analyses. Following the prioritisation, a materiality threshold was set for reporting. Sustainability indicators are defined for all topics that exceed this threshold and are dealt with in detail in the report.

In the next step, we will focus on the detailed survey of Scope 3 emissions and the corporate carbon footprint in order to be able to derive specific sustainability targets.

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