Our process of surveying material sustainability issues is based on the perspective of positive and negative real and potential impacts on people and the environment, including human rights, and on the company (positive and negative real and potential impacts, that may financially affect the company).
We use as guidelines the Global Reporting Initiative (GRI) 3 – Material Topics 2021 Standard and the GRI 11 sectoral supplement, focused on the oil and gas industry, in addition to the European Sustainability Reporting Standards (ESRS) 1 – General requirements. Thus, our materiality review process was based on the concept of double materiality and raised Petrobras' material issues both in relation to the impacts caused to stakeholders and the impacts received by the organization.
In our 2023 matrix, our themes are positioned as follows:
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