{"id":3511,"date":"2023-02-28T10:51:55","date_gmt":"2023-02-28T09:51:55","guid":{"rendered":"urn:uuid:d060a1b9-ffc5-4a7e-976d-3eb133d6566b"},"modified":"2026-07-29T13:42:08","modified_gmt":"2026-07-29T11:42:08","slug":"materiality","status":"publish","type":"page","link":"https:\/\/sustainability.dolderhotelag.com\/en\/editorial\/materiality\/","title":{"rendered":"3. Materiality"},"content":{"rendered":"\n<p>Not all sustain\u00adability topics are equally relevant to every company. To address this, we conducted a double mate\u00adri\u00adality analysis, delib\u00ader\u00adately exceeding the require\u00adments of the VSME standard. This analysis system\u00adat\u00adi\u00adcally examined both where our business activ\u00adities have the greatest impact on the envi\u00adronment and society (inside-out perspective) and where sustain\u00adability topics pose the most signif\u00adicant financial risks and oppor\u00adtu\u00adnities for Dolder Hotel AG (outside-in perspective).<\/p>\n\n\n\n\n<p>The analysis serves as a strategic management tool, providing the foun\u00addation for embedding sustain\u00adability into our corporate devel\u00adopment and allo\u00adcating resources where they will have the most impact. Its findings shape the core of our sustain\u00adability strategy and guide the focus of this report. The analysis was conducted with tech\u00adnical support from the Terra Institute.<\/p>\n\n\n\n<div\n\tclass=\"wp-block-mind-accordion\"\n\tid=\"wp-block-mind-accordion-73faee2200deacce30b139ee320e0843\"\n\tdata-accordion\n\tx-data=\"{\n\t\tallowMultipleOpen: true,\n\t\tcurrent: null,\n\t}\"\n>\n    \n    <div\n        class=\"wp-block-mind-accordion-item\"\n\t    :class=\"{ 'is-expanded': expanded, 'is-collapsed' : !expanded }\"\n        id=\"wp-block-mind-accordion-item-10\"\n\t    x-data=\"{ expanded: false }\"\n\t    x-init=\"$watch('current', function() { if (!allowMultipleOpen) { expanded = current == 'wp-block-mind-accordion-item-10'; } })\"\n    >\n        <h3 class=\"wp-block-mind-accordion-item-heading\">\n            <button\n                class=\"wp-block-mind-accordion-item-button\"\n\t            aria-controls=\"wp-block-mind-accordion-item-10-contents\"\n\t            :aria-expanded=\"expanded\"\n\t            @click=\"\n\t                expanded = !expanded;\n\t                if (expanded) {\n\t                    $dispatch('showitem');\n\t                    current = 'wp-block-mind-accordion-item-10'\n                    } else {\n\t                    $dispatch('hideitem');\n                        current = null;\n                    }\"\n            >\n                <span class=\"wp-block-mind-accordion-item-title\">Procedure<\/span>\n                <span class=\"wp-block-mind-accordion-item-iconContainer\"><svg viewBox=\"0 0 48 48\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  class=\"wp-block-mind-accordion-item-icon\" focusable=\"false\" aria-hidden=\"true\" role=\"img\">\n<path d=\"M45.341 26.6262C46.811 26.6282 48.0019 25.437 48 23.9665C47.9981 22.496 46.8039 21.3016 45.3338 21.2995L26.7254 21.3434L26.7001 2.66696C26.6982 1.19654 25.504 0.00207045 24.0339 2.69457e-06C22.5638 -0.00206772 21.373 1.18925 21.3749 2.65975L21.4065 21.3362L2.65901 21.3757C1.189 21.3737 -0.00190915 22.565 2.29773e-06 24.0354C0.00191374 25.5059 1.19613 26.7003 2.66622 26.7024L21.4137 26.6566L21.4389 45.333C21.4409 46.8035 22.6351 47.9979 24.1052 48C25.5752 48.0021 26.7661 46.8107 26.7642 45.3402L26.7326 26.6638L45.341 26.6262Z\" fill=\"black\"\/>\n<\/svg>\n<\/span>\n            <\/button>\n        <\/h3>\n        <div\n            class=\"wp-block-mind-accordion-item-contents innerContent autospace isChildBlockContainer\"\n            id=\"wp-block-mind-accordion-item-10-contents\"\n\t        :aria-hidden=\"!expanded\"\n\t        x-cloak\n\t        x-show=\"expanded\"\n\t        x-collapse.duration.200ms\n        >\n            \n\n<p class=\"is-style-default\">The process followed a struc\u00adtured approach divided into three key steps:<\/p>\n\n\n\n\n<p><strong>Iden\u00adti\u00adfi\u00adcation of topics<\/strong><\/p>\n\n\n\n\n<p>We began with a detailed analysis of our business model and its broader context. Preparatory work included a SWOT analysis to assess internal strengths and weak\u00adnesses, as well as external oppor\u00adtu\u00adnities and risks, alongside a PESTEL analysis to system\u00adat\u00adi\u00adcally evaluate political, economic, social, tech\u00adno\u00adlogical, envi\u00adron\u00admental, and legal factors. In addition, we eval\u00aduated internal insights, external ESG frame\u00adworks (specif\u00adi\u00adcally the esg2go Rating &amp; Reporting and the \u201810 Key Perfor\u00admance Areas\u2019 according to Earth\u00adCheck), regu\u00adlatory require\u00adments and industry-specific devel\u00adop\u00adments in the inter\u00adna\u00adtional luxury hotel sector. From this overall assessment, a compre\u00adhensive list of poten\u00adtially relevant sustain\u00adability issues was derived.<\/p>\n\n\n\n\n<p><strong>Assessment of impacts, financial risks and oppor\u00adtu\u00adnities<\/strong><\/p>\n\n\n\n\n<p>Based on the iden\u00adtified topics, we eval\u00aduated both the actual and potential impacts of our business activ\u00adities on the envi\u00adronment and society (inside-out perspective), as well as the financial risks and oppor\u00adtu\u00adnities linked to sustain\u00adability (outside-in perspective), in alignment with Dolder Hotel AG\u2019s business model.<\/p>\n\n\n\n\n<p>Impacts were assessed according to their severity, while potential impacts were eval\u00aduated based on both severity and like\u00adlihood of occur\u00adrence. Financial risks and oppor\u00adtu\u00adnities were analysed in terms of their potential impact on the company\u2019s devel\u00adopment, financial position, and perfor\u00admance, both in the short and long term.<\/p>\n\n\n\n\n<p>The assessment used a three-point scale (1 = low, 2 = medium, 3 = high) for severity or financial impact and like\u00adlihood of occur\u00adrence. This method\u00adology is based on the risk assessment framework of our Earth\u00adCheck-certified sustain\u00adability management system, which inte\u00adgrates the iden\u00adti\u00adfi\u00adcation and eval\u00adu\u00adation of actual and potential impacts \u2013 envi\u00adron\u00admental, social, and cultural \u2013 as a core component. By applying this proven logic to the double mate\u00adri\u00adality analysis, we ensured alignment with our existing management system.<\/p>\n\n\n\n\n<p>The assessment incor\u00adpo\u00adrates a range of perspec\u00adtives: insights from existing guest and employee surveys, internal eval\u00adu\u00ada\u00adtions by the Exec\u00adutive Board and sustain\u00adability managers, as well as regu\u00adlatory devel\u00adop\u00adments and industry-specific bench\u00admarks. A targeted stake\u00adholder survey for the mate\u00adri\u00adality analysis was not conducted during the reporting year. The perspec\u00adtives considered and the planned expansion of stake\u00adholder engagement are outlined in <a href=\"https:\/\/sustainability.dolderhotelag.com\/en\/editorial\/stakeholder-engagement\/\">Chapter 5<\/a>.<\/p>\n\n\n\n\n<p class=\"is-style-default\"><strong>Priori\u00adti\u00adsation and vali\u00addation<\/strong><\/p>\n\n\n\n\n<p class=\"is-style-default\">We priori\u00adtised the material issues, vali\u00addated them inter\u00adnally, and aligned them with our strategic direction to ensure a consistent and forward-looking focus. The findings form the foun\u00addation of our sustain\u00adability strategy and guide the content of this report.<\/p>\n\n\n\n        <\/div>\n    <\/div>\n\n\n    <div\n        class=\"wp-block-mind-accordion-item\"\n\t    :class=\"{ 'is-expanded': expanded, 'is-collapsed' : !expanded }\"\n        id=\"wp-block-mind-accordion-item-13\"\n\t    x-data=\"{ expanded: false }\"\n\t    x-init=\"$watch('current', function() { if (!allowMultipleOpen) { expanded = current == 'wp-block-mind-accordion-item-13'; } })\"\n    >\n        <h3 class=\"wp-block-mind-accordion-item-heading\">\n            <button\n                class=\"wp-block-mind-accordion-item-button\"\n\t            aria-controls=\"wp-block-mind-accordion-item-13-contents\"\n\t            :aria-expanded=\"expanded\"\n\t            @click=\"\n\t                expanded = !expanded;\n\t                if (expanded) {\n\t                    $dispatch('showitem');\n\t                    current = 'wp-block-mind-accordion-item-13'\n                    } else {\n\t                    $dispatch('hideitem');\n                        current = null;\n                    }\"\n            >\n                <span class=\"wp-block-mind-accordion-item-title\">Mate\u00adri\u00adality Profile<\/span>\n                <span class=\"wp-block-mind-accordion-item-iconContainer\"><svg viewBox=\"0 0 48 48\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  class=\"wp-block-mind-accordion-item-icon\" focusable=\"false\" aria-hidden=\"true\" role=\"img\">\n<path d=\"M45.341 26.6262C46.811 26.6282 48.0019 25.437 48 23.9665C47.9981 22.496 46.8039 21.3016 45.3338 21.2995L26.7254 21.3434L26.7001 2.66696C26.6982 1.19654 25.504 0.00207045 24.0339 2.69457e-06C22.5638 -0.00206772 21.373 1.18925 21.3749 2.65975L21.4065 21.3362L2.65901 21.3757C1.189 21.3737 -0.00190915 22.565 2.29773e-06 24.0354C0.00191374 25.5059 1.19613 26.7003 2.66622 26.7024L21.4137 26.6566L21.4389 45.333C21.4409 46.8035 22.6351 47.9979 24.1052 48C25.5752 48.0021 26.7661 46.8107 26.7642 45.3402L26.7326 26.6638L45.341 26.6262Z\" fill=\"black\"\/>\n<\/svg>\n<\/span>\n            <\/button>\n        <\/h3>\n        <div\n            class=\"wp-block-mind-accordion-item-contents innerContent autospace isChildBlockContainer\"\n            id=\"wp-block-mind-accordion-item-13-contents\"\n\t        :aria-hidden=\"!expanded\"\n\t        x-cloak\n\t        x-show=\"expanded\"\n\t        x-collapse.duration.200ms\n        >\n            \n\n<p class=\"is-style-default\">The following mate\u00adri\u00adality profile has emerged as a result of the dual mate\u00adri\u00adality assessment:<\/p>\n\n\n\n\t\n    <div\n        class=\"wp-block-mind-image\"\n        \n\t    \t        >\n\t    \t\t    <picture\n\t\t\t\tclass=\"isLandscape\"\n\t\t\t>\t\t\t\t\t<source type=\"image\/webp\" srcset=\"https:\/\/sustainability.dolderhotelag.com\/wp-content\/uploads\/2026\/07\/wesentlichkeitsprofil_en-1-370x0-c-default.webp 370w, https:\/\/sustainability.dolderhotelag.com\/wp-content\/uploads\/2026\/07\/wesentlichkeitsprofil_en-1-560x0-c-default.webp 560w, https:\/\/sustainability.dolderhotelag.com\/wp-content\/uploads\/2026\/07\/wesentlichkeitsprofil_en-1-800x0-c-default.webp 800w, https:\/\/sustainability.dolderhotelag.com\/wp-content\/uploads\/2026\/07\/wesentlichkeitsprofil_en-1-1160x0-c-default.webp 1160w, https:\/\/sustainability.dolderhotelag.com\/wp-content\/uploads\/2026\/07\/wesentlichkeitsprofil_en-1-1400x0-c-default.webp 1400w\">\n<source type=\"image\/png\" srcset=\"https:\/\/sustainability.dolderhotelag.com\/wp-content\/uploads\/2026\/07\/wesentlichkeitsprofil_en-1-370x0-c-default.png 370w, https:\/\/sustainability.dolderhotelag.com\/wp-content\/uploads\/2026\/07\/wesentlichkeitsprofil_en-1-560x0-c-default.png 560w, https:\/\/sustainability.dolderhotelag.com\/wp-content\/uploads\/2026\/07\/wesentlichkeitsprofil_en-1-800x0-c-default.png 800w, https:\/\/sustainability.dolderhotelag.com\/wp-content\/uploads\/2026\/07\/wesentlichkeitsprofil_en-1-1160x0-c-default.png 1160w, https:\/\/sustainability.dolderhotelag.com\/wp-content\/uploads\/2026\/07\/wesentlichkeitsprofil_en-1-1400x0-c-default.png 1400w\">\n<img decoding=\"async\" src=\"https:\/\/sustainability.dolderhotelag.com\/wp-content\/uploads\/2026\/07\/wesentlichkeitsprofil_en-1.png\" width=\"1400\" height=\"958\" alt=\"\" loading=\"lazy\">\n\t\t\t<\/picture>\n\t        <\/div>\n\n\n        <\/div>\n    <\/div>\n\n\n<\/div>\n\n\n\n\n\t<div\n\t    class=\"wp-block-mind-button is-style-primary\"\n\t    \n\t>\n\t    \t        <a\n\t            class=\"button-theme [ button-primary-bg ]\"\n\t            href=\"https:\/\/sustainability.dolderhotelag.com\/en\/editorial\/sustainability-strategy\/\"\n\t            \t        >\t\n\n\t        <span\n\t        class=\"button-text\"\n        >Sustain\u00adability Strategy<\/span>\n\t\n    \n<\/a>\n\t    \t<\/div>\n\n\n<div\n    class=\"wp-block-mind-separator alignwide\"\n\t\n>\n    <hr>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"featured_media":0,"parent":3443,"menu_order":25,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_searchwp_excluded":"","eyecatcher_title":"","eyecatcher_text":"","eyecatcher_link":"","eyecatcher_icon_position":"","eyecatcher_icon":0,"numbered_headings":false,"numbered_headings_start":2,"hide_post_title":false,"hide_header":false,"hide_footer":false,"footnotes":""},"class_list":["post-3511","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>3. 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