An analysis of internal and external documents, trend reports and reports by colleagues and competitors, sector associations and Selecting the most relevant topics in the telecom munication and media industry Talking with stakeholders to gauge their interest in the 20 most important questions Determining the (potential) impact of the 20 most important questsions on Telenet’s operating success New materiality matrix advocates of standards (such as GRI and SASB) led to a long list of over 100 topics.