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SUSTAINABLE DEVELOPMENT REPORT | 2017Materiality analysisGRI 102-43, GRI 102-44, GRI 102-46, GRI 102-47Material topics are defined as the topics which impact on one or more sustainable development pillars and are re- lated to the company’s activities and operation. Following the GRI sustainability reporting guidelines and in compli- ance with the Principles for Determining Report Content (Materiality, Sustainability Framework, Stakeholder En- gagement and Completeness), as well as with the princi- ples of the AA1000 APS standard (Inclusivity, Materiality, Responsiveness), SELONDA, in 2017, conducted for the first time the materiality analysis process. As part of this process, the company has also taken into account the United Nations Sustainable Development Goals (SDGs) and has examined the impact of its material topics on each one of the 17 SDGsSELONDA AQUACALTURE / 32