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