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Materiality Assessment for World Baseball Softball Confederation (WBSC)

DEKRA supports World Baseball Softball Confederation (WBSC) on ESG commitment

Jan 13, 2026 Sustainability

DEKRA supports the World Baseball Softball Confederation (WBSC) in its sustainability efforts. Experts from DEKRA Assurance Services GmbH have now conducted the first materiality assessment for WBSC. The project aims to identify, prioritize, and manage the most important environmental, social, and governance (ESG) topics that are relevant to the WBSC's business activities and stakeholder expectations.

“Conducting a robust materiality assessment is a crucial foundation for effective and accountable sustainability management," said DEKRA Senior Expert, Sustainability Simon Fink. "Drawing on our long-standing experience in both sustainability management and the professional sports sector, we are pleased to support the WBSC in taking meaningful responsibility within and beyond sport.”
Following the double materiality principle (impact materiality + financial materiality), the assessment identified a range of potential ESG topics, which were subsequently refined into a strategic focus matrix.
Key topics include ethical management, compliance and transparency; health and safety (for athletes, staff, and spectators); fair working conditions; diversity and inclusion; community engagement; waste management; human rights; and financially material aspects such as CO₂ emissions, renewable energy use, sustainable partnerships, and responsible procurement.
The (resulting) WBSC Materiality Assessment Report strengthens transparency and accountability towards stakeholders — including National Federations, the International Olympic Committee, sponsors, and fans — and provides a structured foundation for risk management and long-term sustainability planning. It also reinforces the WBSC’s leadership among international sports federations in integrating ESG considerations into governance.
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