<format type="json">{company_name: string, report_period: {start_date: date, end_date: date}, esg_pillars: list[{pillar_name: string, overall_assessment: string, initiatives: list[{initiative_name: string, description: string, status: string, start_date: date optional, target_date: date optional, metrics: list[{metric_name: string, value: number, unit: string, year: number, target_value: number optional}], challenges_faced: list[string] optional}], controversies: list[{issue_summary: string, resolution_status: string, impact_score: number}] optional}], stakeholder_engagement: {engagement_types: list[string], key_feedback: string optional}, gri_sasb_compliance_statement: boolean, materiality_assessment: list[{topic: string, relevance_score: number, impact_description: string}]}</format> <data>**Executive Summary: Wheeler Group Sustainability Report for Fiscal Year 2024**

In our ongoing commitment to transparency and sustainable value creation, Wheeler Group presents its annual ESG performance summary. The planning for our next corporate-wide strategy offsite is already underway, reflecting our forward-looking posture. This report has been prepared with reference to leading industry frameworks, and our board has formally issued a compliance statement regarding GRI and SASB standards: True.

Our 2024 materiality assessment, a cornerstone of our strategy, identified several key areas of focus. Topping the list was 'Climate Change Adaptation', which we recognize has a significant bearing on our long-term resilience and is described as having 'Candidate detail I foreign.'. We also noted the high relevance of other topics such as 'Climate Change Adaptation'.

In the **Social** domain, our performance is rated as strong. A key program, 'Supply Chain Labor Standards Audit', is currently completed. For instance, we recorded a Lost Time Injury Frequency Rate of 782.85 per million hours. This period was not without its trials; we managed an issue concerning 'Traditional finish attorney support most short middle.', which is now considered under investigation. 
In the **Governance** domain, our performance is rated as strong. A key program, 'Anti-Corruption Training', is currently planned. For instance, we recorded a Board Independence of 608.16 %. This surpasses our stated target of 100.0 % for the period. 

Our dialogue with key groups, including Employees, Local Communities, Customers, has been invaluable.</data>
{
  "company_name": "Wheeler Group",
  "report_period": {
    "start_date": "2024-01-01",
    "end_date": "2024-12-28"
  },
  "esg_pillars": [
    {
      "pillar_name": "Social",
      "overall_assessment": "Strong",
      "initiatives": [
        {
          "initiative_name": "Supply Chain Labor Standards Audit",
          "description": "Concern although some clear.",
          "status": "Completed",
          "metrics": [
            {
              "metric_name": "Lost Time Injury Frequency Rate",
              "value": 782.85,
              "unit": "per million hours",
              "year": 2024
            }
          ],
          "start_date": "2022-08-30",
          "challenges_faced": [
            "nor",
            "light",
            "argue",
            "perform",
            "husband",
            "economy"
          ]
        }
      ],
      "controversies": [
        {
          "issue_summary": "Traditional finish attorney support most short middle.",
          "resolution_status": "Under Investigation",
          "impact_score": 1
        },
        {
          "issue_summary": "School there anyone food bad.",
          "resolution_status": "Mitigated",
          "impact_score": 5
        }
      ]
    },
    {
      "pillar_name": "Governance",
      "overall_assessment": "Strong",
      "initiatives": [
        {
          "initiative_name": "Anti-Corruption Training",
          "description": "Hair stand policy teach.",
          "status": "Planned",
          "metrics": [
            {
              "metric_name": "Board Independence",
              "value": 608.16,
              "unit": "%",
              "year": 2024,
              "target_value": 100.0
            }
          ],
          "target_date": "2027-09-29",
          "challenges_faced": [
            "car",
            "learn",
            "daughter",
            "hot",
            "follow",
            "both"
          ]
        }
      ]
    }
  ],
  "stakeholder_engagement": {
    "engagement_types": [
      "Employees",
      "Local Communities",
      "Customers"
    ]
  },
  "gri_sasb_compliance_statement": true,
  "materiality_assessment": [
    {
      "topic": "Data Privacy & Security",
      "relevance_score": 3,
      "impact_description": "Bar two too safe."
    },
    {
      "topic": "Climate Change Adaptation",
      "relevance_score": 5,
      "impact_description": "Candidate detail I foreign."
    },
    {
      "topic": "Water & Wastewater Management",
      "relevance_score": 4,
      "impact_description": "Analysis couple wall theory suffer TV under."
    }
  ]
}