As the fastest growing non-food discounter in Europe, Action takes into account different stakeholder groups in our day-to-day business. Our stakeholders and material topics have been reassessed as part of a cross-functional project team, which was set up this year to align the Action Sustainability Programme (ASP) to ESG in terms of Strategy and Reporting. ESG stands for Environment, Social, and Governance and is a framework to asses a business's impact on society, the environment, and how transparent and accountable it is.