Stakeholder involvement was determined through the use of an online stakeholder dialogue. Twenty-one stakeholder groups, including employees and their representatives, passengers, airlines, suppliers and service providers, residents, shareholders, authorities, analysts, media, banks, NGOs, and associations, were grouped into four categories: employees, customers and business partners, owners, and society. Financial materiality was assessed separately. The procedure to determine material impacts, risks, and opportunities was based on a combination of qualitative and quantitative methods, considering both short-term and long-term impacts on the company and its stakeholders.

All actual or potential positive or negative impacts, risks, and opportunities that the company has on people and the environment were considered, including its own business activities as well as the upstream and downstream value chain. The impacts were then assessed based on magnitude, scope, and irreversibility. Regarding magnitude, the intensity of the impact was rated on a scale from 1 to 4 (minimal; moderate; high; very high). Where possible, comparisons were made with similar industries (e.g., companies in the transport and logistics sector). Scope was also rated on a scale from 1 to 4, based on the breadth or range of the impact. Irreversibility, assessed only for negative impacts, is defined as the ability to eliminate or mitigate the impact. This was also rated on the same scale.

The methodology used for assessing risks and opportunities was based on the risk management process. A basic (gross) assessment was carried out. Risks and opportunities were classified on a scale from 1 to 4 (minimal; noticeable; impact on business operations; high losses) according to the extent of financial and media impact. Likelihood was rated in increments of 0.2 from 0.2 to 0.8 (unlikely; possible; likely; very likely). In line with risk management, a final (net) assessment was also performed.

For the assessment of material impacts, risks, and opportunities, the following short-, medium-, and long-term time frames were defined: short-term covers one to two years, medium-term two to five years, and long-term five to ten years. These defined periods differ from the ESRS 1 time frames for the short term, which relates to alignment and consistency with the time periods used in the risk and opportunity report. Longer periods were considered when assessing climate risks.

Fraport Slovenija applies the double materiality assessment to its voluntary sustainability reporting. At the same time, it adds additional disclosures (locally identified in Slovenia) in those areas important for its own sustainability management or of interest to its stakeholders (namely: E3 Water and marine resources; E4 Biodiversity and ecosystems; E5 Resource use and circular economy; S4 Consumers and end-users).