STOK Group ESG Report 2025 FINAL_v2 - Flipbook - Page 14
Our Framework
About
Environmental
Social
Governance
Future Strategy
Accounting Practices
RISK MATRIX
In 2025, STOK Group carried out a Double Materiality Assessment (DMA) as part of its efforts to strengthen
the overview of the Group’s material sustainability‑related impacts, risks, and opportunities. The work was
originally initiated with the purpose of preparing the Group for the requirements arising from the EU’s
Corporate Sustainability Reporting Directive (CSRD).
Subsequently, the Omnibus resulted in STOK Group not being subject to CSRD reporting and therefore not
required to report in accordance with the ESRS standards. Despite this, STOK Group has chosen to maintain
and further develop the DMA work, as the analysis is considered to hold high strategic value for the Group.
The DMA is currently applied as a strategic management tool supporting management decision‑making
and the prioritization of focus areas within ESG. To ensure alignment with voluntary reporting, a decision
was made at the beginning of 2026 to convert the DMA into a risk matrix adapted and structured with inspi‑
ration from the VSME standard. The risk matrix therefore forms the basis for the identi昀椀cation, assessment,
and management of material ESG risks within the Group and serves as a central element of this report.
Value Chain Risks
As part of the risk matrix, STOK Group has identi昀椀ed and assessed material risks within the value chain.
The work is based on the Group’s business model and covers both upstream and downstream activities,
including suppliers, internal processes, and customers’ use of packaging solutions.
ESG Matrix based on DMA results
Corporate
Responsibillity
B3: Energy and greenhouse gas
Strategic
Relevance
Material
emissions
B3
B9
B4: Pollution of air, water and soil
B5
B5: Biodiversity
B11
B6: Water
B7: Ressource use, circular ecconomy and waste management
B4
B9: Workforce, health and safety
Not material
Impact perspective
B7
C7
B6
B11: Convictions and 昀椀nes for
corruption and briebery
C7: Severe negative human rights
incidents
Operational
Relevance
Watchlist
Not material
Financial Perspective
Datapoints marked with B ‑ VSME Basic Module
Datapoints marked with C ‑ VSME Comprehensive Module
13 STOK Group / ESG Report 2025
Material
