Fibra Danhos | 2020 Integrated Annual Report

Materiality

(102-17, 102-44, 102-47, 103-1, 201-2)

For Fibra Danhos, acting sustainably means building our business with a long-term vision in mind, valuing our relations with stakeholders. In this regard, and in order to stay up to date with their perspectives and global trends in our industry, in November 2020 we updated our materiality matrix.

Learning about the aspects that are material or relevant in terms of their impact on our stakeholders is essential for establishing open and lasting relations with each of these groups. This materiality study is integrated into our short, medium and long-term business strategies, as well as our mission and values.

The study, conducted by Deloitte was based on the following methodology:

Analysis of the process for the 2018 materiality study and material issues, to adapt it to the updating process.

Analysis and compilation of studies on the industry and leading companies to establish material issues for Fibra Danhos.

Review of ESG issues that various investors have raised with Fibra Danhos to include them in the requested materiality topics.

Analysis of the information, development of the matrix, and internal validation.

For more details on this exercise, visit the following link
https://api.fibradanhos.com.mx/static/politica_materialidad_en.pdf

Materiality matrix

The study resulted in the identification of 26 material issues, which were classified as follows:

Gestión
A. CSR Management
B. Stakeholder engagement
C. Operations
D. Product/quality responsibility
E. Brand management
Social
F. Diversity and inclusion
G. Community engagement
H. Employee well-being
I. Talent
J. Human rights
K. Health and safety
L. Sustainable spaces
M. Supply chain
N. Labor practices
Governance
O. Corporate governance
P. Risk and crisis management
Q. Ethics and regulatory compliance
R. Anti-corruption
S. Data security
Environment
T. Energy
U. Emissions
V. Water
W. Climate change
X. Waste
Y. Biodiversity
Z. Construction materials

The matrix shows that the ten issues with the highest scores—meaning the priority issues—were:

Energy
Corporate governance
Emissions
Diversity and inclusion
Climate change
Risk and crisis management
Ethics and regulatory compliance
Water
Waste
Biodiversity

We will be focusing on these issues and reporting on our progress as we strive to steadily improve our results and expand our scope to address other issues detected.

Based on the results of Deloitte’s study, we will also focus on some of the issues that the Sustainability Accounting Standards Board (SASB) identified as pertinent to the real-estate industry to which we belong.

Furthermore, we will work toward the Global Compact Sustainable Development Goals that apply to Fibra Danhos.

Good health and Well-being

Affordable and Clean Energy (energy, water, emissions, waste, biodiversity, climate change)

Decent Work and Economic Growth (diversity and inclusion)

Reduced Inequality (diversity and inclusion)

Sustainable Cities and Communities

Responsible Consumption and Production (energy, waste)

Peace and Justice Strong Institutions (corporate governance, ethics and regulatory compliance)