Including the materiality matrix and exact impact assessment along clearly labeled axis is strongly suggested, as in the current report provides only the final list of relevant topics and reference that "BENTELER worked with an external sustainability consultancy to draw up a strategic framework“. Including more details on strategic framework would improve transparency and completeness as well as shed more light on materiality.
An overview of goals and measurable targets deviced from relevant material aspects would be highly advisable, as without the overview a reader must spend quite a lot of time and read the whole report to try to find out company’s sustainable goals and understand how Benteler plans to achieve that & how progress is going (as every goal is placed in relevant section of the report and not really highlighted).
Include the management approach and information of how is CSR and sustainability anchored in hierarchy of the company.
They could describe their material analysis more detailed and how they exactly came up with the approach in cooperation with their stakeholders.
I would strongly recommend the company to establish SDGs in the short run and CoPs in the long run. My reasoning for that is that it is hard for the reader to identify the future agenda of Benteler on the first sight. This means that if the reader does not take a deep dive into the report, he/she will not get an impression of future actions Benteler is willing to take. Moreover, it would enhance the level of comparison and therefore establish a better international standard.
In my opinion, the approach of their material topics and the dialogue with their stakeholders are too self-centered and efficiency-driven. They always state that whatever is good for the environment is good for their financials but that’s not the point when it comes to social responsibility.
Their information should be presented in a way more precise way.
They need to demonstrate their aims and results with more balance.
Focus on structure and processes needed for a progress of sustainable goals
It seems to me that they should discuss a lot more with external stakeholders. They already talk to their suppliers and communities around their buildings, but they should include them more into their structures, processes and management systems.
They should involve more tools of visualization.
A more user-friendly layout of the report. More graphics and tables would loosen the report as a whole.
The last step for the company to work on is the user-friendliness by improving the design and the use of visualizations as well as the use of the outlet. The latter is already convenient because Benteler uses an interactive PDF but by working on an online version it could create a better user experience. The use of visualization tools is not sufficient. Benteler could work with more graphics to create a better understanding of all the key figures within the text.