Materiality Assessment

The Company reviews sustainability topics relevant to its business and entire value chain, gathering input from all stakeholder groups—including guests, employees, business partners, hotel operators, communities, investors, and regulators. This process helps determine which issues have a significant impact on the organization and its stakeholders.

BEYOND applies the “Double Materiality” principle to evaluate each topic based on:

• Impact Materiality: The actual or potential impact on stakeholders, society, and the environment.
• Financial Materiality: The relevance of the issue to business performance, operations, and enterprise risk.

This evaluation enables the Company to identify the issues that should be prioritised in driving sustainable development.

The analysis and prioritization results are reviewed by the Sustainability Committee and the Risk Management Committee, and subsequently presented to the Board of Directors for endorsement. This ensures that material topics are aligned with corporate strategy, risk trends, and BEYOND’s long-term sustainability objectives.

Material sustainability topics are disclosed through the Annual Report, ESG reports, and other public communication channels to ensure transparency. Each year, the Company reviews and updates the material topics in response to changes in the business environment, risk landscape, stakeholder expectations, and international standards such as the SDGs, FTSE Russell ESG Ratings, and GRI Standards.