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Sharper Focus on EESG

We have a strong track record of building impactful businesses and steering their strategic transformation as industry-leading players. We identify opportunities in sectors that are either in nascent stages or are undergoing disruption to create strong franchises. We explore new sectors, geographies, and expert partners to develop new business models where we can innovate and unlock our unique advantage.

Our Materiality Approach: What Matters the Most

Ayala continuously strives to keep it up to date to ensure its relevance. These were aligned with GRI Standards, SASB industry-specific topics and disclosures, and the 10 Principles of the UN Global Compact. Our exposure to WBCSD for business transformation helped further integrate our business units’ SDG targets with our sustainability agenda to bridge the societal gaps identified in the three journeys defined in the Ayala Sustainability Blueprint.


Our Materiality Process

Materiality Process Diagram

Ayala’s material topics are defined by the following three criteria:

  1. it is common among majority of the Ayala companies;
  2. it has a significant impact to the brand and reputation of Ayala Corporation; or
  3. it has a significant importance to key stakeholders of the company.

We identified material topics from the previous ones outlined in the 360o Sustainability Reporting Framework, and from various sources such as media reporting, internal data, peer review by WBCSD and ESG rating institutions, SASB sector-specific regulations and standards, and sector specific regulations. This process also includes research on wider environmental, social, and governance trends and challenges.

Moreover, we gathered information on the impact and importance of each material topic, which allowed us to gain a comprehensive understanding of their relevance to Ayala’s businesses and stakeholders.

Our material topics were then validated by evaluating indicators to be monitored and reported on through thematic workshops with management representatives across the group. Five group-wide workshops were conducted on the following themes: economic, environment, human resources, supply chain, and customer management.

The validated material topics and key indicators were then prioritized based on the strategic importance to the business, to the stakeholders, and the social, environmental, and economic impact in the value chain.

The Results

After a rigid process of identification, gathering information, validation, and prioritization, the material topics were categorized. We analyzed the results, and found that certain topics interconnect, while some had a significant impact on their own. The material topics were clustered according to their significant relevance for Ayala and its business units. The results of the materiality process were presented to and approved by the Board.

The Ayala Sustainability Reporting Framework

The Ayala Sustainability Reporting Framework shown below is the end product of a comprehensive materiality process. It reflects sustainability metrics on which we base our performance, cognizant that creating shared value and becoming a responsible organization goes beyond mere compliance.

  • GRI + SASB
  • GRI
  • SASB
  • GRI + SASB
  • GRI
  • SASB

Materiality Themes

Journey And SDGS

  1. 8Decent Work and Economic Growth
    • Financial Services
    • Decent Work
  2. 9Industry, Innovation and Infrastructure
    • Universal and affordable internet access
    • Resource-efficient and low-carbon infrastructure
  3. 11Sustainable Cities and Communities
    • Inclusive and sustainable urbanization

  1. 7Affordable and Clean Energy
    • Renewable energy generation
  2. 9Industry, Innovation and Infrastructure
    • Growth in manufacturing
    • Low-emission vehicle
  3. 12Responsible Consumption and Production
    • Responsible consumption and waste management
  4. 13Climate Action
    • Climate resilience

It shows the successful integration of the five themes and material topics across SASB, GRI, the three journeys of the Ayala Sustainability Blueprint, and the 10 Principles of Global Compact, while keeping the group’s focal business areas.

For a detailed list on the material topics