DEKRA supports the World Baseball Softball Confederation (WBSC) in its sustainability work. Experts from DEKRA Assurance Services GmbH have now carried out the first materiality analysis for the world association of baseball and softball sports. The project aims to address the most important
Identify, prioritize and manage environmental, social and governance (ESG) issues relevant to WBSC’s operations and stakeholder expectations.
“Conducting a solid materiality assessment is a crucial basis for effective and responsible sustainability management,” says Simon Fink, DEKRA senior sustainability expert. “We are pleased to support the WBSC in taking on meaningful responsibility within and outside of sport with our many years of experience in sustainability management and professional sports.”
Following the principle of dual materiality (impact materiality and financial materiality), the assessment identified a number of potential ESG topics, which were then refined into a strategic focus matrix.
Key topics covered in the analysis include ethical management, compliance and transparency, health and safety (for athletes, employees and spectators), fair working conditions, diversity and inclusion, community engagement, waste management and human rights. Financially material aspects such as CO₂ emissions, use of renewable energies, sustainable partnerships and responsible procurement are also considered.
The WBSC Materiality Assessment Report aims to strengthen transparency and accountability to stakeholders – including national federations, the International Olympic Committee, sponsors and fans. The report also provides a structured basis for risk management and long-term sustainability planning.
