Periodically, we commission an independent third party to update our materiality analysis to ensure that our stewardship continues to focus on the topics which our internal and external stakeholders deem to be materially significant.
Understanding our impact, risks and opportunities
The double materiality assessment illustrates the relative importance of a shortlist of 19 topics to our business and our stakeholders to ensure that our stewardship continues to focus on the impacts, risks and opportunities which are deemed to be most significant. The topics and accompanying definitions were selected and defined based on leading industry ESG benchmarks and reporting frameworks, alongside a media and peer analysis, and were approved by the ESG Steering Committee.
During our most recent 2025/26 assessment we commissioned an independent third party to formulate a questionnaire and complete an online assessment to assess the materiality of the impacts, risks and opportunities as the basis for reporting. The process sought the views of more than 700 individuals across eight stakeholder groups, including clients, suppliers, NGOs, partner organizations and experts, and young or prospective employees. More than 180 members of Boskalis’ senior management, including all members of our Board of Management and Supervisory Board, were also invited to participate. Internal and external stakeholders ranked the selected topics that they considered to be most and least relevant for Boskalis from both an impact and financial perspective.
Following the outcome of the survey, a verification exercise was conducted with various topic experts. Individual interviews were completed via an independent third party to verify the outcome of the survey concerning a selection of important shortlisted topics.
The final outcome of the assessment and relative importance of the 19 topics is presented in the materiality matrix below.
