The top right quadrant (high-high) of the matrix contains topics which are of high priority from both the business and stakeholder perspectives, and the following table contains the material topics categorised into six capitals (in alphabetical order). The outcome of the materiality assessment serves to confirm that the sustainability topics currently identified by JSW Steel continue to remain relevant and material for us from the point of view of stakeholder perceptions, impact on business objectives and risk, industry priorities and the external sustainability reporting landscape. The topics that have emerged as material are also reflective of the critical ways in which we create value for the business and for stakeholders across varied forms of capitals.

We have been actively working across these areas to deliver lasting value. Approach, strategy, performance and outlook for each high priority topics is covered through the length of this report.