Materiality Assessment is conducted to identify relevant topics that potentially merit their inclusion in the report. The topics are important and reflect L&T’s economic, environmental, and social impacts, and influence the decisions of stakeholders. It is a dynamic process which continuously incorporates important topics, new challenges, stakeholder inputs and is compiled periodically. Materiality assessment is conducted across each business and the outcome is condensed into a list of topics critical for the Company. Our methodology aims to identify the key economic, environmental and social issues that are material to us and the society at large.