How to describe a value chain?

August 25, 2025
Sustainability Manager
Agata Bińczyk
Senior Sustainability Specialist
Lena Chabros
Sustainability Specialist
What is the purpose of identifying the value chain? Read about how we supported the EMC Medical Institute Group in reporting the disclosure of SBM-1.

The value chain encompasses a broad set of business relationships that aim to create value for the buyer. The value chain consists of three main elements:

  1. The company's own operations,
  2. Upstream, i.e., the procurement of raw materials and supplies, as well as all deliveries and subcontracting that enable the company to create products or services.,
  3. Downstream, i.e., everything that happens to products and services after they leave the organization, including the transport of goods to customers, their use by consumers, and the generation of waste.

Identifying the value chain helps a company understand its direct and indirect impact on its surroundings, including the environment, society, and corporate governance. A well-developed value chain also helps identify ESG impacts, risks, and opportunities, as well as the relationships between them.

Experts from MATERIALITY supported the EMC Medical Institute Group in analyzing and developing a detailed value chain model that not only illustrates the most significant impacts of the EMC Medical Institute Group in its own upstream and downstream operations, but also takes into account the Group's relationships with key stakeholders. In the value chain diagram developed jointly with MATERIALITY, the relationships between entities and stakeholders are presented using mutual links, thus clearly illustrating the flow of value throughout the Capital Group and beyond.

We are delighted to have helped our client deepen their understanding of the indirect and direct impact of their business on the environment and sustainability issues.

The complete value chain model is presented and described in Sustainable Development Report of the EMC Medical Institute Group (Penta Hospitals Polska) for 2024.

Share

Let's stay in touch

These articles you may be interested in

EFRAG is not only involved in drafting reporting standards. A large part of its activities is to support companies in implementing existing rules [...]
Piotr Biernacki
24 Apr 2026
How to talk about renewable energy sources in a way that is reliable, interesting and engages whole families? Polenergia is answering this question by launching [...]
10 Apr 2026
Simplified Taxonomy reporting rules came into effect in January. Just two months later, the Commission asked ESMA, EBA and EIOPA to [...]
Piotr Biernacki
09 Apr 2026