2021 Owens Corning Sustainability Report | Our Approach | Stakeholder Engagement & Material Issues | 35 OUR APPROACH Owens Corning is committed to objectively identifying material issues and evaluating their level of impact across our value chain. In support of this, Owens Corning is devoted to the assessment of our materiality matrix on a five-year cycle in accordance with AA1000 methodology. Our most recent Materiality Assessment was conducted in 2019. As part of our ongoing processes, we continue to evaluate the impact of any significant changes to our operations for potential risks or areas that could have a positive or negative impact on our stated goals. We have developed a process of stakeholder engagement, reviewing both internal and external groups. Photos submitted by: Susan Raneri | Massachusetts, U.S. Golf course, Northborough, Massachusetts. Karolina Koscianska | Trzemeszno, Poland (top, right) Mineral wool manufacturing plant in Hässleholm, Sweden. Danielle Wittorp | Dearborn, Michigan, U.S. (bottom, right) Flower garden.