{"id":3263,"date":"2026-03-26T14:21:09","date_gmt":"2026-03-26T13:21:09","guid":{"rendered":"https:\/\/coima.com\/materiality\/"},"modified":"2026-07-09T12:47:10","modified_gmt":"2026-07-09T10:47:10","slug":"materiality","status":"publish","type":"page","link":"https:\/\/coima.com\/en\/sustainability\/materiality\/","title":{"rendered":"Materiality"},"content":{"rendered":"\n\n\n\n\n\n\n\n                <div class=\"ensoul-columns-section relative w-full max-w-container-content mx-auto wp-block-ensoul-columns\" id=\"columns-2630b6\">\n            <div class=\"ensoul-columns-block grid gap-x-columns gap-y-columns-y md:gap-y-columns-y items-stretch grid-cols-1 md:grid-cols-2 max-w-container-content mx-auto md:pb-3xl text-paragraph-base!  \" style=\"\">\n                \n\n<div class=\"ensoul-column-wrapper min-w-0 h-full md:pr-6xl text-paragraph-base! max-md:!w-full wp-block-ensoul-column\" id=\"column-262eea\">\n    <div class=\"column flex min-w-0 break-words h-full flex-col justify-start items-stretch\" style=\"\">\n                    \n\n    <div class=\"image-section flex flex-col w-full  text-paragraph-base! wp-block-ensoul-image\" id=\"image-262e06\">\n\n        <!-- Desktop Image -->\n    <figure class=\"relative !mr-auto w-full   max-md:hidden m-0 p-0\">\n                                <img decoding=\"async\"\n                width=\"\"\n                height=\"\"\n                src=\"https:\/\/coima.com\/app\/uploads\/2026\/03\/materialita_portrait_stefano-cobetta.jpg\"\n                alt=\"Stefano Corbella\"\n                data-title=\"materialita_portrait_stefano-cobetta\"\n                                loading=\"lazy\"\n                class=\"w-full object-cover \"\n                style=\"object-position: 50% 50%;\"\n            \/>\n        \n            <\/figure>\n\n<!-- Mobile Image -->\n<figure class=\"relative !mr-auto w-full   md:hidden m-0 p-0\">\n            <img decoding=\"async\"\n        width=\"\"\n        height=\"\"\n        src=\"https:\/\/coima.com\/app\/uploads\/2026\/03\/materialita_portrait_stefano-cobetta.jpg\"\n        alt=\"Stefano Corbella\"\n        data-title=\"Materiality\"\n                loading=\"lazy\"\n        class=\"w-full object-cover \"\n        style=\"object-position: 50% 50%;\"\n    \/>\n    \n        <\/figure>\n\n    <\/div>\n\n            <\/div>\n<\/div>\n\n\n<div class=\"ensoul-column-wrapper min-w-0 h-full text-paragraph-base! max-md:!w-full wp-block-ensoul-column\" id=\"column-263087\">\n    <div class=\"column flex min-w-0 break-words h-full flex-col justify-between items-stretch gap-x-columns gap-y-columns-y\" style=\"\">\n                    \n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-lg!\" id=\"paragraph-262f4a\"><em><strong>\u201c We have developed the decarbonization plan for more than 50 percent of the portfolio under management, with the objective to align the properties under the Paris Agreement decarbonization pathway. All our new products under construction target the alignment with at least one of the European environmental taxonomy objectives, qualifying this activity as sustainable investment. \u201d<\/strong><\/em><\/p>\n\n\n        <section id=\"group-263041\" class=\"w-full\">\n        <div class=\"ensoul-group ensoul-group-group-263041 relative block! w-full! wp-block-ensoul-spacing-wrapper\">\n                                                \n            \n            <div class=\"w-full @container\/inner relative! flex h-full gap-x-group gap-y-0 w-full z-10! text-paragraph-base! flex-col justify-start items-start\">\n                \n\n<h3 class=\"block max-w-container-heading! leading-line-height-heading tracking-heading uppercase text-left   pb-xxs md:pt-s md:pb-s text-paragraph-base! md:text-heading-xs! wp-block-ensoul-heading\" id=\"heading-262fc6\">\n    <strong>Stefano Corbella<\/strong><\/h3>\n\n\n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! uppercase\" id=\"paragraph-26300e\">Sustainability Officer, Sustainable Innovation Committee Secretary<\/p>\n\n            <\/div>\n        <\/div>\n    <\/section>\n    \n            <\/div>\n<\/div>\n            <\/div>\n        <\/div>\n        \n    \n\n\n<section class=\"ensoul-divider w-full  py-xl md:py-3xl text-paragraph-base! wp-block-ensoul-divider\" id=\"divider-26311d\">\n\t\t\t<hr class=\"my-0 h-[1px] border-none bg-current m-0\" \/>\n\t<\/section>\n\n\n\n\n\n\n\n\n                <div class=\"ensoul-columns-section relative w-full max-w-container-content mx-auto wp-block-ensoul-columns\" id=\"columns-2632ca\">\n            <div class=\"ensoul-columns-block grid gap-x-columns gap-y-columns-y md:gap-y-columns-y items-stretch grid-cols-1 md:grid-cols-1 max-w-container-content mx-auto text-paragraph-base!  \" style=\"\">\n                \n\n<div class=\"ensoul-column-wrapper min-w-0 h-full text-paragraph-base! max-md:!w-full wp-block-ensoul-column\" id=\"column-2632a8\">\n    <div class=\"column flex min-w-0 break-words h-full flex-col justify-start items-center gap-x-columns gap-y-columns-y\" style=\"\">\n                    \n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-lg!\" id=\"paragraph-26316a\">COIMA Group\u2019s activities cover all phases of a real estate project, involving various types of stakeholders. In the initial investment phase, the key players are investors and banks, essential for capital raising and financing operations. In development and urban regeneration projects, architects, designers, and general contractors are involved. A central element is also the collaborative and consultative relationship with institutions and local communities. For income-generating properties or completed projects, the main stakeholders are tenants, and for properties managed by COIMA REM, service providers also play a significant role.<\/p>\n\n\n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-lg!\" id=\"paragraph-26319f\">The materiality analysis helps identify key risks and opportunities, improving transparency and communication.<\/p>\n\n\n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-lg!\" id=\"paragraph-2631ca\">This reflection is also encouraged by the European regulatory framework. The new CSRD Directive requires an approach to materiality based on two dimensions:<\/p>\n\n\n\n<ul class=\"text-paragraph-sm! md:text-paragraph-lg! max-w-container-list! center !pl-5 coima-list-square wp-block-ensoul-list\" id=\"list-1\" role=\"list\" aria-label=\"List Content\">\n    \n\n\n<li class=\"wp-block-ensoul-list-element text-paragraph-sm! md:text-paragraph-lg! wp-block-ensoul-list-element\" id=\"list-26320b\">\n    <span class=\"float-left -ml-[var(--spacing-dimension-icon-list)] w-dimension-icon-list text-center select-none\" aria-hidden=\"true\">\u25a1<\/span>    <span>Impact materiality: assesses the positive and negative, actual or potential impacts of the company\u2019s operations and policies on people and the environment, following an inside-out perspective.<\/span>\n<\/li>\n\n\n\n\n<li class=\"wp-block-ensoul-list-element text-paragraph-sm! md:text-paragraph-lg! wp-block-ensoul-list-element\" id=\"list-263238\">\n    <span class=\"float-left -ml-[var(--spacing-dimension-icon-list)] w-dimension-icon-list text-center select-none\" aria-hidden=\"true\">\u25a1<\/span>    <span>Financial materiality: assesses the risks and opportunities that could reasonably have a significant influence on the company, generating financial effects, following an outside-in perspective.<\/span>\n<\/li>\n\n<\/ul>\n\n\n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-lg!\" id=\"paragraph-263287\">COIMA has voluntarily carried out a preliminary double materiality assessment in accordance with the European Sustainability Reporting Standards (ESRS).<\/p>\n\n            <\/div>\n<\/div>\n            <\/div>\n        <\/div>\n        \n    \n\n\n    <div class=\"image-section flex flex-col w-full  pt-xl pb-xl md:pt-3xl md:pb-3xl text-paragraph-base! wp-block-ensoul-image\" id=\"image-26330d\">\n\n        <!-- Desktop Image -->\n    <figure class=\"relative !mx-auto content   max-md:hidden m-0 p-0\">\n                                <img decoding=\"async\"\n                width=\"\"\n                height=\"\"\n                src=\"https:\/\/coima.com\/app\/uploads\/2026\/03\/matricedoppia_eng.jpg\"\n                alt=\"COIMA Double materiality matrix\"\n                data-title=\"matricedoppia_eng\"\n                                loading=\"lazy\"\n                class=\"w-full object-cover \"\n                style=\"object-position: 50% 50%;\"\n            \/>\n        \n            <\/figure>\n\n<!-- Mobile Image -->\n<figure class=\"relative !mx-auto content   md:hidden m-0 p-0\">\n            <img decoding=\"async\"\n        width=\"\"\n        height=\"\"\n        src=\"https:\/\/coima.com\/app\/uploads\/2026\/03\/matricedoppia_eng.jpg\"\n        alt=\"COIMA Double materiality matrix\"\n        data-title=\"Materiality\"\n                loading=\"lazy\"\n        class=\"w-full object-cover \"\n        style=\"object-position: 50% 50%;\"\n    \/>\n    \n        <\/figure>\n\n    <\/div>\n\n\n\n\n\n\n\n\n                <div class=\"ensoul-columns-section relative w-full max-w-container-content mx-auto wp-block-ensoul-columns\" id=\"columns-26344b\">\n            <div class=\"ensoul-columns-block grid gap-x-columns gap-y-columns-y md:gap-y-columns-y items-stretch grid-cols-1 md:grid-cols-1 max-w-container-content mx-auto text-paragraph-base!  \" style=\"\">\n                \n\n<div class=\"ensoul-column-wrapper min-w-0 h-full text-paragraph-base! max-md:!w-full wp-block-ensoul-column\" id=\"column-26342b\">\n    <div class=\"column flex min-w-0 break-words h-full flex-col justify-start items-center\" style=\"\">\n                    \n\n<p class=\"leading-line-height-paragraph tracking-paragraph font-paragraph max-w-container-paragraph text-left text-paragraph-sm! md:text-paragraph-lg!\" id=\"paragraph-2633fe\">It should be noted that, in order to comply with the GRI Standards, COIMA carried out the materiality analysis in accordance with their requirements, and the material topics that emerged are listed below.<\/p>\n\n            <\/div>\n<\/div>\n            <\/div>\n        <\/div>\n        \n    \n\n\n    <div class=\"image-section flex flex-col w-full  pt-xl md:pt-3xl text-paragraph-base! wp-block-ensoul-image\" id=\"image-263495\">\n\n        <!-- Desktop Image -->\n    <figure class=\"relative !mx-auto content   max-md:hidden m-0 p-0\">\n                                <img decoding=\"async\"\n                width=\"\"\n                height=\"\"\n                src=\"https:\/\/coima.com\/app\/uploads\/2026\/03\/RDS_2025_Tab_1_ENG.jpg\"\n                alt=\"COIMA material topics \u2014 Sustainability Report 2025\"\n                data-title=\"RDS_2025_Tab_1_ENG\"\n                                loading=\"lazy\"\n                class=\"w-full object-cover \"\n                style=\"object-position: 50% 50%;\"\n            \/>\n        \n            <\/figure>\n\n<!-- Mobile Image -->\n<figure class=\"relative !mx-auto content   md:hidden m-0 p-0\">\n            <img decoding=\"async\"\n        width=\"\"\n        height=\"\"\n        src=\"https:\/\/coima.com\/app\/uploads\/2026\/03\/RDS_2025_Tab_1_ENG.jpg\"\n        alt=\"COIMA material topics \u2014 Sustainability Report 2025\"\n        data-title=\"Materiality\"\n                loading=\"lazy\"\n        class=\"w-full object-cover \"\n        style=\"object-position: 50% 50%;\"\n    \/>\n    \n        <\/figure>\n\n    <\/div>\n\n\n\n\n<div class=\"ensoul-spacer ensoul-spacer-spacer-26355c h-2xl md:h-7xl\" id=\"spacer-26355c\"><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":1467,"parent":3829,"menu_order":20,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":"","_ensoul_lang":"en","_ensoul_tr_group":"e642b9f9-5566-41c2-a9d9-28ce1f210fa4"},"class_list":["post-3263","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Materiality - Coima<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/coima.com\/en\/sustainability\/materiality\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Materiality - Coima\" \/>\n<meta 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