10.8
Reporting standards and guidelines
The following standards, policies and guidelines have been applied in full or in part in this annual 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 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. This report has been prepared in accordance with the GRI Standards – Core option.
- Dutch Corporate Governance Code. Compliance with the Dutch Corporate Governance code is described in section 4.3 Compliance with the Code of this report. We report on this subject on the basis of the ‘comply or explain’ principle.
- EU directive for reporting non-financial information and diversity-related information. As of the 2017 reporting year, there are tightened legal requirements for transparency regarding non-financial data in the annual reports of large public interest entities. We report on this on the basis of the ‘comply or explain’ principle.
- OECD guidelines for Multinationals Enterprises. Recommendations addressed by governments providing non-binding principles and standards for responsible business conduct in a global context consistent with applicable laws and internationally recognised standards.
GRI Content Index
GRI Standard | Disclosure Number | Disclosure Title | Cross-reference |
GRI 101: Foundation 2016 | |||
GRI 102: General Disclosures 2016 | |||
Organisational Profile | 102-1 | Name of the organisation | Accell Group |
102-2 | Activities, brands, products, and services | Profile, Operating activities 3.6 Our brands | |
102-3 | Location of headquarters | 8.9 Colophon | |
102-4 | Location of operations | 8.8. Addresses | |
102-5 | Ownership and legal form | 6.6 Notes to the consolidated financial statements | |
102-6 | Markets served | Profile, Operating activities | |
102-7 | Scale of the organisation | At a glance | |
102-8 | Information on employees and other workers | 8.4 Employee data | |
102-9 | Supply chain | Operating activities 2.4 Update on our strategy 2019-2022 (Value creation model) | |
102-10 | Significant changes to the organisation and its supply chain | 8.5 Scope of the reporting | |
102-11 | Precautionary Principle or approach | 3.3 Risk management 3.7 Processes and information technology | |
102-12 | External initiatives | 8.3 Networks and stakeholder engagement | |
102-13 | Membership of associations | 8.3 Networks and stakeholder engagement | |
Strategy | 102-14 | Statement from senior decision-maker | Message from the CEO |
Ethics and Integrity | 102-16 | Values, principles, standards, and norms of behaviour | 4.1 General 4.3 Compliance with the code |
Governance | 102-18 | Governance structure | 1.3 Organisational Structure 4.1 General |
Stakeholder Engagement | 102-40 | List of stakeholder groups | 8.3 Networks and stakeholder engagement |
102-41 | Collective bargaining agreements | 8.4 Employee data | |
102-42 | Identifying and selecting stakeholders | 8.3 Networks and stakeholder engagement | |
102-43 | Approach to stakeholder engagement | 8.3 Networks and stakeholder engagement | |
102-44 | Key topics and concerns raised | 8.3 Networks and stakeholder engagement | |
Reporting Practice | 102-45 | Entities included in the consolidated financial statements | 6.20 Notes to the company financial statements |
102-46 | Defining report content and topic boundaries | 8.2 Materiality and Sustainable Development Goals | |
102-47 | List of material topics | 8.2 Materiality and Sustainable Development Goals | |
102-48 | Restatements of information | 8.5 Scope of the reporting | |
102-49 | Changes in reporting | 8.5 Scope of the reporting | |
102-50 | Reporting period | 8.5 Scope of the reporting | |
Reporting Practice | 102-51 | Date of most recent report | March 2019 |
102-52 | Reporting cycle | Annual | |
102-53 | Contact point for questions regarding the report | 8.9 Colophon | |
102-54 | Claims of reporting in accordance with the GRI Standards | This report has been prepared in accordance with the GRI Standards: Core option. | |
102-55 | GRI content index | 8.6 Reporting standards and guidelines | |
102-56 | External assurance | 8.5 Scope of the reporting | |
GRI Standard | Disclosure Number | Disclosure Title | Cross-reference |
Material Topics | |||
Environmental Topics | |||
Energy | |||
GRI 103: Management Approach 2016 | 103-1 103-2 103-3 | Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach | 3.7 Processes and information technology Boundary: Internal: All Accell Group companies and staff |
GRI 302: Energy 2016 | 302-1 | Energy consumption within the organisation | 3.7 Processes and information technology |
Emissions | |||
GRI 103: Management Approach 2016 | 103-1 103-2 103-3 | 3.8 Organisation and People 8.4 Employee data Boundary: Internal: All Accell Group companies and staff / External: Suppliers | 3.3 Risk management 3.7 Processes and information technology Boundary: Internal: All Accell Group companies and staff / External: Consumer |
GRI 305: Emissions 2016 | 305-1 | Direct (Scope 1) GHG emissions | 3.7 Processes and information technology |
305-2 | Energy indirect (Scope 2) GHG emissions | 3.7 Processes and information technology | |
305-3 | Other indirect (Scope 3) GHG emissions | 3.7 Processes and information technology | |
Effluents and Waste | |||
GRI 103: Management Approach 2016 | 103-1 103-2 103-3 | Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach | 3.3 Risk management 3.7 Processes and information technology Boundary: Internal: All Accell Group companies and staff / External: Suppliers |
GRI 306: Effluents and Waste 2016 | 306-2 | Waste by type and disposal method | 3.7 Processes and information technology |
Social Topics | |||
Occupational Health & Safety | |||
GRI 103: Management Approach 2016 | 103-1 103-2 103-3 | Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach | 3.8 Organisation and People 8.4 Employee data Boundary: Internal: All Accell Group companies and staff / External: Suppliers |
GRI 403: Occupational Health and Safety 2016 | 403-2 | Types of injury and rates of injury, occupational diseases, lost days, absenteeism and number of work-related fatalities | 3.8 Organisation and People 8.4 Employee data |
Training and Education | |||
GRI 103: Management Approach 2016 | 103-1 103-2 103-3 | Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach | 3.8 Organisation and People 8.4 Employee data Boundary: Internal: All Accell Group companies and staff |
GRI 404: Training and Education 2016 | 404-1 | Average hours of training per year per employee | 8.4 Employee data |
Diversity & Inclusion | |||
GRI 103: Management Approach 2016 | 103-1 103-2 103-3 | Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach | 3.8 Organisation and People 8.4 Employee data Boundary: Internal: All Accell Group companies and staff |
GRI 405: Diversity & Inclusion 2016 | 405-1 | Diversity of governance bodies and employees | 3.8 Organisation and People 8.4 Employee data |
Accell-Specific Topic: Job satisfaction and well-being | |||
GRI 103: Management Approach 2016 | N.A. | Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach | 3.8 Organisation and People Boundary: Internal: All Accell Group companies and staff |
Employee engagement survey results | 3.8 Organisation and People | ||
GRI Standard | Disclosure Number | Disclosure Title | Cross-reference |
Social Topics | |||
Accell-Specific Topic: Healthy, safe & green mobility | |||
GRI 103: Management Approach 2016 | N.A. | Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach | 2.2 Corporate Purpose: "We believe cycling moves the world forward" 3.8 Organisation and People Boundary: Internal: All Accell Group companies and staff / External: Consumers, Community |
N.A. | % sustainable commuter traffic | 3.8 Organisation and People | |
N.A. | Amount (EUR) in sponsoring | 3.6 Our brands | |
Accell-Specific Topic: Customer Satisfaction & Innovation and design | |||
GRI 103: Management Approach 2016 | N.A. | Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach | 2.4 Update our strategy (2019-2022) 3.3 Risk management 3.6 Our brands Boundary: Internal: All Accell Group companies and staff / External: Consumers, Community |
N.A. | Number of prizes and awards | 2.4 Update on our strategy 2019-2022 (Value creation model) | |
N.A. | Number of patents and model protections | 2.4 Update on our strategy 2019-2022 (Value creation model) | |
Accell-Specific Topic: Supply chain | |||
GRI 103: Management Approach 2016 | N.A. | Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach | 3.3 Risk management 3.7 Processes and information technology Boundary: Internal: All Accell Group companies and staff / External: Suppliers, Consumers |
N.A. | Assessment of suppliers in terms of employment practices, human rights and environmental impact | 3.7 Processes and information technology | |
N.A. | Number of REACH assessments and % of deviations | 3.7 Processes and information technology | |
Note: The GRI Content Index contains the material topics identified during our materiality analysis. These include GRI Standards topics and Accell-specific topics.
Summary table EU Directive on the disclosure of non-financial Information and information on diversity
Current/foreseable impacts (GRI indicator) | Material Aspect | Reference to the relevant chapter |
Environment | ||
Energy use (302-1) | Carbon footprint reduction | 3.7 Processes and information technology |
Greenhouse gas emissions (305-1, 305-2, 305-3) | Carbon footprint reduction | 3.3 Risk management 3.7 Processes and information technology |
Waste by type and disposal method (306-2) | Sustainable production | 3.3 Risk management 3.7 Processes and information technology |
Social & Employee | ||
Diversity & inclusion (405-1) (including Board of Management and Supervisory Board) | Governance | 3.8 Organisation and People 4 Corporate Governance 4.3 Compliance with the code 8.4 Employee data |
Occupational health & safety (403-2) | Health and Safety | 3.8 Organisation and People |
Employee training (404-1) | Job satisfaction and well-being | 3.8 Organisation and People |
Employee engagement | Job satisfaction and well-being | 3.8 Organisation and People |
Sustainable commuting | Healthy, safe and green mobility | 3.8 Organisation and People |
Respect for Human Rights and Supply chain | ||
Code of conduct for Suppliers (102-16) | Supply chain | 3.3 Risk management 3.7 Processes and information technology |
Assessment of suppliers in terms of employment practices, human rights and environmental impact | Supply chain | 3.7 Processes and information technology |
Assessment of suppliers in terms of REACH Directive | Supply chain | 3.7 Processes and information technology |
Anti-corruption and bribery | ||
Code of conduct for employee and for suppliers | Profitability | 3.3 Risk management 3.7 Processes and information technology |