The materiality matrix is developed according to a structured process: A detailed analysis of relevant economic, social and ecological considerations in the telecommunications and media sector results in a long list of The long list is further refined and categorized into a short list of 20 topics The most important stakeholder groups (private and corporate customers, employees, investors and shareholders, suppliers, policy makers/regulators, consumer organizations, media and sector organizations) are consulted to determine how important they deem each of the 20 issues to Telenet.