Material Topics for Doral’s Activities

Identifying the material topics for reporting is a process that allows the Company to assess the most important topics for both itself and its various stakeholders. As a preliminary step in generating the Company’s 2021 ESG report, we examined the material topics for our business, in accordance with the process required by the GRI reporting standard. Beyond the identified material topics, the Company also chooses to report on additional issues relevant to our activities.

 

The methodology used to identify material topics included several stages:

  1. Comprehensive Overview (Benchmark) of the Most Material Topics – As reflected in the reports issued by four leading companies in the global renewable energy sector. Within the review of ESG topics, nine relevant reporting topics were identified for Doral.
  2. Rating and Prioritizing the Topics According to Stakeholder Expectations – prioritizing the chosen topics based on an analysis comprised of:
    – A review of the common topics in the local Israeli and global renewable energy sectors;
    – A review of four investor analysis entities that surveyed the Company’s ESG performance;
    – A review of arequired topics according to the common ESG reporting standards (GRI; SASB; TCFD; ESRS).
  1. Doral’s Topic Rating and Prioritization – Doral’s board of directors and company management prioritized the nine most prominent topics identified, and then selected the top five material topics for the Company and its stakeholders, based on the highest average score according to the rating. The results of this process are presented in the diagram below, forming the basis for the structure of this report.

Description of the selected material topics and their impact boundaries (ranked by order):
SubjectGRI IndicatorMain Areas of Influence
Renewable energy, emissions, and climate changeGRI 305: Emissions 2016Outside the organization
Our Employees - promoting human capital and employee retention, equality, diversity, and inclusionGRI 404: Training and Education 2016
GRI 405: Diversity and Equal Opportunity 2016		Within the organization
Business ethics and complianceGRI 205: Anti-corruption 2016Within and outside the organization
Innovation and technologyGRI 103: Management Approach 2016Within and outside the organization
Corporate GovernanceGRI 102: GovernanceWithin the organization
Occupational Health and SafetyGRI 403: Occupational Health and Safety 2018Within the organization
Water, waste, and effluentsGRI 303: Water and Effluents 2018 GRI 306: Waste 2020Within and outside the organization
Climate changeGRI 201: Economic Performance 2016 (Financial implications and other risks and opportunities due to climate change)Outside the organization
Biodiversity and land managementGRI 304: Biodiversity 2016Outside the organization
Community involvementGRI 413: Local Communities 2016Outside the organization
Local socioeconomic developmentGRI 201: Economic Performance 2016Outside the organization

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Dialogue with Doral’s Stakeholders