Business Impact and Main Indicators

Business Impact

Light’s capitals (Manufactured, Natural, Human, Intellectual, Social and Relationship, and Financial), when acting together, allow better results to be achieved and the generation of value for all of the Company’s stakeholders.

The monitoring of the Company’s performance ensures availability, quality, and accessibility of the capitals, allowing there to be adaptation capacity when facing changes to the external and/or internal environment, and the identification of new risks or opportunities, adopting the defined strategies when necessary.

To measure performance, indicators are used that may be related to the impacts within the company, such as the use of resources, training hours, and financial results, or to the surrounding impacts, such as atmospheric emissions, supply quality, and customer satisfaction.

Stakeholder impact


Light’s commitment to sustainability is publicly acknowledged, and we are present in nationally and internationally renowned ESG indices and ratings.

Main acknowledgments

Main indicators

Material topics

The EESG issues identified in our Materiality Matrix are strongly related to the company’s strategy. The monitored indicators are related not only to material aspects, but also to the management and performance of the Company’s capitals.

Learn more about the GRI indicators related to each topic, please refer to the GRI Content Index.

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