MCNEX conducted a materiality assessment to identify issues considered important by its internal and external stakeholders and those significantly impacting its business operations. This assessment applied the double materiality concept, as recommended by frameworks such as the Global Reporting Initiative (GRI) standards and the EU's Corporate Sustainability Reporting Directive (CSRD). By comprehensively considering both the company's impact on society and the environment and the impact of sustainability-related issues on its financial performance, MCNEX identified its material ESG issues.