8.8
Reporting standards and guidelines
The following standards, policies and guidelines have been applied in full or in part in this report:
- Integrated Reporting framework. Accell Group applies several fundamental concepts, guidelines and content elements of the Integrated Reporting framework of the International Integrated Reporting Council (IIRC) in its reporting.
- International Financial Reporting Standards. Accell Group’s financial reporting is based on the International Financial Reporting Standards (IFRS). All Accell Group companies and the group itself comply with these standards.
- Global Reporting Initiative. The Global Reporting Initiative (GRI) is the international standard in the field of sustainability reporting. The Accell Group report has been drawn up on the basis of GRI G4 'Core'.
- Dutch Corporate Governance Code. Compliance with the Dutch Corporate Governance code is described in chapter 4.3 Governance & compliance of this report. We report on this subject on the basis of the ‘comply or explain’ principle and have adapted our reporting to comply with the amended code.
- EU directive for reporting non-financial information and information regarding diversity. As of the 2017 reporting year, there are tightened legal requirements for transparency regarding non-financial information in the annual reports of large public interest entities. We report on this on the basis of the ‘comply or explain’ principle.
GRI Table
| GRI Indicator | Description | Reference |
| Strategy and analysis | ||
| G4-1 | A statement from the most senior decision maker in the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and the organization's strategy for addressing sustainability | Message from the CEO |
| Organizational profile | ||
| G4-3 | Name of the organization | Accell Group |
| G4-4 | Primary brands, products and services | 1.1 Profile |
| G4-5 | Location of the organization's headquarters | 6.10 Addresses |
| G4-6 | Number of countries where the organization operates, and names of countries where either the organization has significant operations or that are specifically relevant to the sustainability topics covered in the report | At a Glance |
| G4-7 | Nature of ownership and legal form | 5.6 Notes to the consolidated financial statements |
| G4-8 | Markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries) | At a Glance |
| G4-9 | Report the scale of the reporting organization | At a Glance |
| G4-10 | Structure of the employee directory | 6.6 Employee data |
| G4-11 | Percentage of total employees covered by collective bargaining agreements | 63% |
| G4-12 | Description of the organization’s supply chain | 3.4 Supply chain |
| G4-13 | Significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain | 6.7 Scope of the reporting |
| G4-14 | Report whether and how the organisation addresses the precautionary approach or principle | 3.2 Products and marketing |
| G4-15 | Externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses | 6.5 Networks and stakeholder dialogue |
| G4-16 | Memberships of associations (such as industry associations) and of national or international advocacy organizations | 6.5 Networks and stakeholder dialogue |
| Identified material aspects and bounderies | ||
| G4-17 | All entities included in the organizations consolidated financial statements or equivalent documents | 5.6 Notes to the consolidated financial statements |
| G4-18 | Explain the process for defining the report content and the Aspect Boundaries | 6.4 Materiality matrix |
| G4-19 | List all the material Aspects identified in the process for defining report content | 6.4 Materiality matrix |
| G4-20 | Report the Aspect Boundary within the organization for each material Aspect | 6.4 Materiality matrix |
| G4-21 | Report the aspect Boundary outside the organization for each material Aspect | 6.4 Materiality matrix |
| G4-22 | Effect of any restatements of information provided in previous reports, and the reasons for such restatements | 6.7 Scope of the reporting |
| G4-23 | Significant changes from previous reporting periods in the Scope and Aspect Boundaries | 6.7 Scope of the reporting |
| Stakeholder engagement | ||
| G4-24 | List of stakeholder groups engaged by the organization | 6.5 Networks and stakeholder dialogue |
| G4-25 | Basis for identification and selection of stakeholders with whom to engage | 6.5 Networks and stakeholder dialogue |
| G4-26 | Organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process | 6.5 Networks and stakeholder dialogue |
| G4-27 | Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting | 6.5 Networks and stakeholder dialogue |
| GRI Indicator | Description | Reference |
| Report profile | ||
| G4-28 | Reporting period (such as fiscal or calendar year) for information provided | 2017 |
| G4-29 | Date of most recent previous report (if any) | 2016 |
| G4-30 | Reporting cycle (such as annual, biennial) | Annual |
| G4-31 | Contact point for questions regarding the report or its contents | www.accell-group.com |
| G4-32 | a. Report the 'in accordance' option the organization has chosen b. Report the GRI Content Index for the chosen option (see tables below) | Core |
| G4-33 | Report the organization's policy and current practice with regard to seeking external assurance for the report | 5 Financial statements |
| Governance | ||
| G4-34 | Governance structure of the organization, including committees of the highest governance body responsible for decision-making on economic, environmental and social impacts | 1.6 Board of Directors |
| Ethics and integrity | ||
| G4-56 | Describe the organization’s values, principles, standards and norms of behaviour such as codes of conduct and codes of ethics | 4.3 Governance & compliance |
| Economic | ||
| Economic performance | ||
| DMA | DISCLOSURES ON MANAGEMENT APPROACH: A. Report why the Aspect is material. Report the impacts that make this Aspect material B. Report how the organization manages the material Aspect or its impacts C. Report the evaluation of the management | 2.3 Strategy |
| G4-EC1 | Direct economic value generated and distributed | 2.3 Strategy |
| Environment | ||
| Materials | ||
| DMA | DISCLOSURES ON MANAGEMENT APPROACH: A. Report why the Aspect is material. Report the impacts that make this Aspect material B. Report how the organization manages the material Aspect or its impacts C. Report the evaluation of the management | 3.3 Organisation and employees |
| G4-EN1 | Materials used by weight or volume | 3.3 Organisation and employees |
| Energy | ||
| DMA | DISCLOSURES ON MANAGEMENT APPROACH: A. Report why the Aspect is material. Report the impacts that make this Aspect material B. Report how the organization manages the material Aspect or its impacts C. Report the evaluation of the management | 3.3 Organisation and employees |
| G4-EN3 | Energy consumption within the organization | 3.3 Organisation and employees |
| Emissions | ||
| DMA | DISCLOSURES ON MANAGEMENT APPROACH: A. Report why the Aspect is material. Report the impacts that make this Aspect material B. Report how the organization manages the material Aspect or its impacts C. Report the evaluation of the management | 3.3 Organisation and employees |
| G4-EN15 | Direct Greenhouse Gas (GHG) emissions (scope 1) | 3.3 Organisation and employees |
| G4-EN16 | Energy indirect Greenhouse Gas (GHG) emissions (scope 2) | 3.3 Organisation and employees |
| Waste | ||
| DMA | DISCLOSURES ON MANAGEMENT APPROACH: A. Report why the Aspect is material. Report the impacts that make this Aspect material B. Report how the organization manages the material Aspect or its impacts C. Report the evaluation of the management | 3.3 Organisation and employees |
| G4-EN23 | Total weight of waste by type and disposal method | 3.3 Organisation and employees |
| GRI Indicator | Description | Reference |
| Supplier environmental assessment | ||
| DMA | DISCLOSURES ON MANAGEMENT APPROACH: A. Report why the Aspect is material. Report the impacts that make this Aspect material B. Report how the organization manages the material Aspect or its impacts C. Report the evaluation of the management | 3.4 Supply chain |
| G4-EN33 | Significant actual and potential negative environmental impacts in the supply chain and actions taken | 3.4 Supply chain |
| SOCIAL | ||
| Occuptaional health and safety | ||
| DMA | DISCLOSURES ON MANAGEMENT APPROACH: A. Report why the Aspect is material. Report the impacts that make this Aspect material B. Report how the organization manages the material Aspect or its impacts C. Report the evaluation of the management | 3.3 Organisation and employees |
| G4-LA6 | Type of injury and rates of injury, occupational diseases, lost days and absenteeism and total number of work related fatalities, by region and by gender | 3.3 Organisation and employees |
| Training and education | ||
| DMA | DISCLOSURES ON MANAGEMENT APPROACH: A. Report why the Aspect is material. Report the impacts that make this Aspect material. B. Report how the organization manages the material Aspect or its impacts. C. Report the evaluation of the management | 3.3 Organisation and employees |
| G4-LA9 | Average hours of training per year per employee by gender, and by employee category | 3.3 Organisation and employees |
| Supplier assessment for labor practices | ||
| DMA | DISCLOSURES ON MANAGEMENT APPROACH: A. Report why the Aspect is material. Report the impacts that make this Aspect material. B. Report how the organization manages the material Aspect or its impacts. C. Report the evaluation of the management | 3.4 Supply chain |
| G4-LA15 | Significant actual and potential negative impacts for labor practices in the supply chain and actions taken | 3.4 Supply chain |
| Human rights | ||
| Supplier human rights assessment | ||
| DMA | DISCLOSURES ON MANAGEMENT APPROACH: A. Report why the Aspect is material. Report the impacts that make this Aspect material B. Report how the organization manages the material Aspect or its impacts C. Report the evaluation of the management | 3.4 Supply chain |
| G4-HR11 | Significant actual and potential negative impacts on human rights in the supply chain and actions taken | 3.4 Supply chain |
| Other material aspects | ||
| Healthy and green mobility | ||
| DMA | DISCLOSURES ON MANAGEMENT APPROACH: A. Report why the Aspect is material. Report the impacts that make this Aspect material B. Report how the organization manages the material Aspect or its impacts C. Report the evaluation of the management | 3.3 Organisation and employees |
| Accell indicator | Amount of sponsoring | 3.3 Organisation and employees |
| Accell indicator | % sustainable commuting | 3.3 Organisation and employees |
| Consumer safety | ||
| DMA | DISCLOSURES ON MANAGEMENT APPROACH: A. Report why the Aspect is material. Report the impacts that make this Aspect material B. Report how the organization manages the material Aspect or its impacts C. Report the evaluation of the management | 3.2 Products and marketing |
| Job enjoyment and welfare | ||
| DMA | DISCLOSURES ON MANAGEMENT APPROACH: A. Report why the Aspect is material. Report the impacts that make this Aspect material B. Report how the organization manages the material Aspect or its impacts C. Report the evaluation of the management | 3.3 Organisation and employees |
| Chemical substances | ||
| DMA | DISCLOSURES ON MANAGEMENT APPROACH: A. Report why the Aspect is material. Report the impacts that make this Aspect material B. Report how the organization manages the material Aspect or its impacts C. Report the evaluation of the management | 3.4 Supply chain |
| Accell indicator | Number of Reach investigations and % deviations | 3.4 Supply chain |
Summary table EU directive on the disclosure of non-financial information and information on diversity
| Current/foreseable impacts (GRI-indicator) | Material aspect | Reference |
| Environmental | ||
| Energy use (G4-EN3) | Energy consumption | 3.3 Organisation and employees |
| Greenhouse gas emissions (G4-EN 15 and 16) | Energy consumption | 3.3 Organisation and employees |
| Use of materials (G4-EN1 and 23)) | Sustainable production | 3.3 Organisation and employees |
| Sustainable commuting (Accell indicator) | Healthy & green mobility | 3.3 Organisation and employees |
| Environmental impact of suppliers (G4-EN33) | Supply chain | 3.4 Supply chain |
| Social & Employee | ||
| Diversity policy (BoD and SB) | Governance |
4.2 Report of the Supervisory Board and 4.3 Governance & compliance |
| Labour conditions (G4-LA15) | Supply chain | 3.3 Organisation and employees and 3.4 Supply chain |
| Health & safety (G4-LA6) | Health & safety | 3.3 Organisation and employees |
| Work satisfaction and welfare (G4-LA9) | Work satisfaction & welfare | 3.3 Organisation and employees |
| Respect for human rights (G4-HR11) | ||
| Respect for human rights (G4-HR11) | Supply chain | 3.4 Supply chain |
| Anti-corruption | ||
| Anti-corruption | Governance | 4.3 Governance & compliance |
| Bribery | ||
| Bribery | Governance | 4.3 Governance & compliance |