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Borusan Holding

                     Materiality Matrix


















                                                                                                         HIGH


                  (Assessments and Decisions on Borusan Holding)
                                                                            • Decent Work
                                                                              • Economic
                                                                                Growth
               Influence on Stakeholders’

                                                                  • Industry, Innovation
                                                                    and Infrastructure
                                                         • Quality Education

                                                           • Gender Equality



                                       • Affordable and
                                       Clean Energy
                                       • Climate Action

                                    • Clean Water and Sanitation




                                   • Life Below Water
                                             & Life on Land



                LOW             Significance of Impacts for Borusan Holding
                                      (Reputation, Regulatory, Financial, Operational)













                                                                                               (GRI 102-47)



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