Double materiality assessment

Double materiality assessment

Terveystalo updated its double materiality assessment (DMA) in February–April 2025. The previous assessment was conducted in 2023. The aim of the assessment was to identify and evaluate the company's actual and potential negative and positive impacts on the environment and people, as well as sustainability-related financial risks and opportunities in the value chain in the short, medium, and long term. The assessment was carried out in accordance with the EU's Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), and its results form the basis for the content of this sustainability statement. The implementation of the assessment process did not differ significantly from the process carried out in 2023. However, in the updated DMA process Terveystalo had access to new information, including the human rights impact assessment conducted in 2024 and the refined emissions calculations. In addition, the identified impacts, risks, and opportunities were described at a more detailed level than in the previous analysis. Terveystalo reviews the need to update the double materiality assessment annually as part of the CSRD reporting process.

The process and its results are described in detail in Terveystalo's Sustainability statement 2025 (part of Annual Report 2025, starting on p. 90)