Materiality Matrix

Move the mouse over the image to see the definitions of each material issue.

Stakeholder engagement

  • Interaction with customers, suppliers, investors and civil society
  • Incorporating stakeholder feedback into our business and sustainability strategy
  • Leadership and approach to sustainability
  • Partnerships for improved performance
  • Industry engagement

Carbon reduction

  • Energy efficient products & solutions for customers to reduce their carbon emissions
  • Energy intensity of own operations
  • Carbon intensity of energy use, including purchased or own generation of renewable energy
  • Direct emission of greenhouse gases (GHG) from SF6 handling on-site
  • Engagement with suppliers in reducing emissions across the entire supply chain

Products, solutions and services

  • Innovation and R&D
  • Digitalization
  • Eco-efficiency and safety of products and services – reducing impacts of product’s use
  • Innovative technology and services for renewable energy generation
  • Innovative technology and services to promote electrification, such as e-mobility, electrification of ships

Responsible sourcing

  • Sourcing of materials, products and services
  • Social and environmental risks and impacts of sourcing practices, including social and environmental performance of suppliers, material compliance, conflict minerals
  • Detection and resolution of non-compliance with ABB Supplier Code of Conduct
  • Fair treatment and support for supplier development and performance improvement

Human rights & labor

  • Social and environmental impacts of business activities at customer and own sites, in supply chain and communities and through other business partnerships
  • Compliance with national and international laws and standards on labor and human rights
  • Identification and mitigation of potential human and labor rights related risks
  • Access to remedy, detection and resolution of grievances

Operations – Environment

  • Environmental impacts from our own operations
  • Energy use of own operation (see carbon reduction)
  • Water use
  • Material use/waste generation and recycling

Circular economy

  • Sourcing, design and manufacture of our products
  • Use of hazardous substances (chemicals and toxic natural resources, e.g., cadmium) and scarce materials
  • Extension and new business models during the use phase of our products & solutions
  • End of life services
  • Compliance with legislation, e.g., EU REACH and EU RoHS, Dodd-Frank Act

Socio-economic impact

  • Community engagement and impact, including community partnerships, projects and philanthropy
  • Contribution to education, employability, preparedness for digitalization, diversity, poverty alleviation and health and well-being in our communities
  • Contribute to a just and inclusive transition (to a low carbon economy)

Health & safety

  • Safety of ABB employees, contractors, members of the public, at our own sites and those of our customers
  • Occupational health of employees and contractors


  • Behavior of employees and business partners along the value chain
  • ABB codes of conduct, anti-corruption, anti-bribery, anti-trust, appointment of representatives, gifts and entertainment, legal compliance
  • Detection and resolution of non-compliance

Employee wellbeing

  • Learning and development
  • Employee engagement
  • Talent retention

Business resilience

  • Business continuity
  • Public health resilience
  • Physical security of our people and assets
  • Crisis management
  • Security of ABB employees while on business travel

Diversity & inclusion

  • Equitable representation, promotion and opportunities for all genders
  • Disability awareness & accommodation – cognitive, emotional & physical
  • Diverse workforce with respect to national, ethnic and cultural differences
  • Inclusion of LGBTQ+ community
  • Skills and strenghts of all generations utilized and bridged across
  • Diversity of Thought

Data privacy

  • Data security and privacy
  • Cyber security