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.

Note: The GRI Content Index contains the material topics identified during our materiality analysis. These include GRI Standards topics and Accell-specific topics.