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Our material themes

We define our material themes as matters that materially affect our ability to execute our strategy and create or preserve value over the short, medium and long term.

We reviewed our material themes in FY2026, taking a double materiality approach aligned with the JSE Sustainability Disclosure Guidance and the GRI standards. We were guided by the <IR> Framework to assess significance in terms of Telkom’s ability to create and preserve value.

Management’s materiality determination process and the material themes were approved by the Group Exco, Audit Committee and Board.

Inputs into the materiality process included:

  • The 2024 Nasdaq Global Perception Study to solicit the investment community’s perception of Telkom’s ESG performance
  • The EY 2024 top 10 risks for the telecommunications industry
  • Nine internal stakeholder interviews
  • Two external stakeholder interviews comprising 67% non-investors and 33% investors

A list of 32 material topics was reviewed and prioritised in terms of their ESG categorisation.

The final approved list of seven material themes showed robust alignment with the themes listed in last year’s integrated report. The most significant change was absorbing the theme around networks and digital technologies into the competitive landscape. We also elevated digital inclusion.

Compliance with regulatory requirements

Telkom operates in a highly regulated environment affected by policy uncertainty, evolving regulations and legislative developments. Regulatory requirements span multiple areas, including spectrum allocation, telecommunications licensing, consumer protection, data privacy and cybersecurity.

New or changing regulations may influence resource availability, investment decisions and the pace of industry innovation. Policy uncertainty and regulatory inconsistency can impact business confidence and investor sentiment. Maintaining compliance with regulatory obligations remains essential to sustain our licence to operate and protect stakeholder trust.

Telkom actively engages with regulators, industry bodies and policymakers to support the development of a stable regulatory environment that promotes fair competition, innovation and investment in digital infrastructure.

Capitals impacted
FC
SRC
IC
Related strategic pillars
O
Related principal risks

Regulatory compliance risk Stakeholder management risk

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Managing risks and compliance
Governance and regulatory environment

Competitive landscape

Traditional and non-traditional competition in the telecommunications sector remains intense. Market dynamics continue to evolve due to technological innovation, digital convergence and new entrants. These include mobile virtual network operators, fintech companies and digital platforms.

Changing customer needs, market disruptions and convergence across industries create risks and opportunities for Telkom. They require the Group to continuously innovate, optimise costs and strengthen customer relationships while expanding into adjacent digital services and technology solutions.

Ongoing investment in fibre infrastructure, mobile network expansion, digital platforms and emerging technologies supports Telkom’s long-term competitiveness. The scale and quality of our national network assets, and the effective deployment of advanced networking and digital technologies, give Telkom a competitive advantage.

Network resilience, availability and capacity are critical to support South Africa’s digital transformation by expanding access to high-speed connectivity and enterprise digital solutions.

Capitals impacted
FC
IC
PC
Related strategic pillars
P
V
O
T
Related principal risks

Market forces and competition risk
Profitability and cash flow risk
Macro-economic conditions risk
Network performance risk
Third-party risk
Geopolitical risk

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External themes shaping our industry
Unpacking our PIVOT Strategy

Customer experiences and digital inclusivity

Customers increasingly expect seamless, reliable and secure digital connectivity as well as value for money. As digital inclusion leads to equitable access and more users, digital literacy and affordability become essential.

Telkom’s products and services must meet these expectations while remaining consistently available and responsive to evolving customer needs.

Customer experience has a direct impact on brand reputation, customer acquisition and retention, and long-term commercial performance. Service disruptions, poor customer interactions or delays in service delivery can lead to customer churn and reputational damage.

Meeting customer expectations requires continuous investment in networks, digital platforms, products and services, and customer-centric capabilities. Telecommunications providers must also play a role in enhancing customers’ ability to navigate, evaluate and create information using a range of digital technologies.

Capitals impacted
FC
SRC
IC
Related strategic pillars
P
I
V
O
Related principal risks

Customer experience risk
Network performance risk
Stakeholder management risk

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Customer experience and service performance
Network operations

Cybersecurity

Cyberattacks and data breaches pose significant risks for telecommunications companies operating in an increasingly digital environment. The expansion of digital services, cloud platforms and connected technologies increases exposure to sophisticated cyberthreats

Cyber incidents can disrupt services, compromise sensitive customer data and damage Telkom’s reputation. As telecommunications networks form part of critical national infrastructure, maintaining robust cybersecurity is essential for service continuity and stakeholder trust.

Telkom continues to strengthen its cybersecurity capabilities through enhanced monitoring, security architecture improvements, employee awareness initiatives and investment in information security technologies.

Capitals impacted
FC
SRC
IC
Related strategic pillars
O
T
Related principal risks

Cybersecurity and data protection risk
Third-party risk
Network performance risk

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Managing risk and compliance
Intellectual capital

Economic climate

Local and international economic factors influence Telkom’s ability to grow, the cost of doing business, and customers’ spending power. These factors include muted economic growth, inflationary pressures, energy costs, political uncertainty and geopolitical developments.

Economic volatility can impact our revenue growth, capital allocation decisions and investment capacity. Rising operational costs and changes in customer affordability can affect demand for telecommunications services.

Telkom continues to focus on disciplined financial management, cost optimisation and diversified revenue streams to sustain resilience and value creation in a changing economic environment.

Capitals impacted
FC
PC
SRC
Related strategic pillars
P
V
O
Related principal risks

Profitability and cash flow risk Market forces and competition risk Macro-economic conditions risk Geopolitical risk

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GCFO's report
External themes shaping our industry

Ethical leadership and future-ready skills

There is a direct correlation between ethical leadership and customer trust. In an industry often scrutinised for data handling and service reliability, ethical leaders create a culture of integrity and positive impacts. In addition to strong leadership, Telkom requires specialised skills in ICT, digital and emerging technologies to develop innovative products and services that support revenue growth and enhance customer experiences.

Competition for skilled professionals in areas such as AI, cybersecurity, cloud computing and advanced network technologies is intense, both locally and globally. Building and maintaining these capabilities is critical to sustaining innovation and delivering on our strategy.

Telkom prioritises skills development, leadership capability building and talent retention to ensure we have the expertise needed to execute our strategic priorities

Capitals impacted
HC
IC
SRC
Related strategic pillars
I
T
Related principal risks

Attraction and retention risk

Sustainability risk

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Human capital
Ethics

Climate resilience

The Group’s ability to respond to and mitigate the impacts of climate change is important from both a financial perspective and a responsible corporate citizenship perspective. Climate-related risks such as extreme weather events and energy supply disruptions can affect Telkom’s operations, infrastructure and service reliability.

The telecommunications sector also faces increasing expectations to reduce carbon emissions and transition towards more sustainable energy use. Energy security and renewable energy adoption are therefore important for our long-term operational resilience.

Telkom continues to invest in energy efficiency initiatives, renewable energy solutions and climate resilience strategies as we strive to achieve our net‑zero targets and reduce our environmental impact.

Capitals impacted
NC
FC
PC
Related strategic pillars
O
Related principal risks

Sustainability risk Network performance risk Third-party risk

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Energy management
Our Sustainability Strategy in the sustainability report

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