Principles Alignment Aligned reports demonstrate that the disclosures reflect the outcomes of the materiality assessment and prioritize quality over quantity. Key recommendations Align the contents of the report with the outcomes of the materiality assessment to avoid over or under disclosure. Align the contents of the strategy with the outcomes of the materiality assessment. Methodology notes Scores are limited for companies that do not undertake a materiality assessment. Kone Kone’s Sustainability Statement serves as the company’s main annual sustainability disclosure. For this year’s report, Kone aligned its disclosures with CSRD and structured its content using ESRS. This focuses the content of the report on the sustainability issues that are most material to Kone. The report’s main topics – environment, social and governance – each address all material issues, including the strategy, policies, targets and actions in place to manage these effectively and strategically. Kone has clearly used the outcomes of a double materiality assessment to inform its sustainability strategy, ensuring that the business concentrates its efforts on topics where it can have the most impact. Kone provides additional detail on sustainability matters in a separate Sustainability Supplement, offering more in-depth insights for relevant stakeholders while ensuring its Sustainability Statement remains focused on the most material information. Double materiality assessments provide a compass for grounding sustainability reporting in impact, aligning with stakeholder needs while focusing on topics that actually move the needle.” Louise Ayling, Radley Yeldar Double materiality assessments provide a compass for grounding sustainability reporting in impact, aligning with stakeholder needs while focusing on topics that actually move the needle.” Louise Ayling, Radley Yeldar Double materiality assessments provide a compass for grounding sustainability reporting in impact, aligning with stakeholder needs while focusing on topics that actually move the needle.” Louise Ayling, Radley Yeldar Double materiality assessments provide a compass for grounding sustainability reporting in impact, aligning with stakeholder needs while focusing on topics that actually move the needle.” Louise Ayling, Radley Yeldar Double materiality assessments provide a compass for grounding sustainability reporting in impact, aligning with stakeholder needs while focusing on topics that actually move the needle.” Louise Ayling, Radley Yeldar Double materiality assessments provide a compass for grounding sustainability reporting in impact, aligning with stakeholder needs while focusing on topics that actually move the needle.” Louise Ayling, Radley Yeldar Louise Ayling, Radley Yeldar