9.8
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 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 Standards 'Core'.
- 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 and adjusted our reporting for 2018 to comply with the amended code.
- 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.
GRI Standards Content Index
| Disclosure number | Disclosure Title | Item - Location |
| 101 | Reporting principles | Principles are applied throughout the report |
| Organizational profile | ||
| 102-1 | Name of the organisation | Accell Group |
| 102-2 | Activities, brands, products, and services | Profile, Operating activities , 3.6 Brands and products |
| 102-3 | Location of headquarters | 8.10 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 | 3.8 Organization and people 8.4 Employee data |
| 102-9 | Supply chain | 2.4 Update Strategy 2018-2022 (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 | 3.6 Brands and products |
| 102-12 | External initiatives | 8.3 Networks and stakeholder dialogue |
| 102-13 | Membership of associations | 8.3 Networks and stakeholder dialogue |
| Strategy | ||
| 102-14 | Statement from senior decision-maker | Message from the CEO |
| 102-15 | Key impacts, risks, and opportunities | 3.3 Risk management and internal controls |
| 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 | 4.1 General |
| 102-21 | Consulting stakeholders on economic, environmental and social aspects | 3.3 Risk management and internal controls |
| 102-22 | Composition of the highest governance body and its committees | 1.2 Board of Directors |
| 102-23 | Chair of the highest governance body | 1.2 Board of Directors |
| 102-24 | Nominating and selecting the highest governance body | 4.1 General |
| 102-25 | Conflicts of interest | 4 Corporate Governance |
| 102-26 | Role of the highest governance body in setting purpose, values and strategy | Chapter 2 Strategy ‘Lead Global. Win Local.’, 4.1 General |
| Disclosure number | Disclosure Title | Item - Location |
| Governance | ||
| 102-27 | Collective knowledge of highest governance body | 1.2 Board of Directors |
| 102-28 | Evaluating the highest governance body's performance | 4.1 General |
| 102-29 | Identifying and managing economic, enivironmental, and social impacts | Chapter 2 Strategy ‘Lead Global. Win Local.’, 4 Corporate Governance, 8.3 Networks and stakeholder dialogue |
| 102-30 | Effectiveness of risk management processes | 3.3 Risk management and internal controls |
| 102-31 | Review of economic, environmental, and social aspects | 3 Report of the Board of Directors |
| 102-32 | Highest governance body's role in sustainable reporting | 3 Report of the Board of Directors |
| 102-33 | Communicating critical concerns | 4 Corporate Governance |
| 102-35 | Remuneration policies | https://www.accell-group.com/en /corporate-governance/remuneration /remuneration.htm |
| 102-36 | Process for determining remuneration | 5.3 Selection and remuneration committee,https://www.accell-group.com/en /corporate-governance/remuneration /remuneration.htm |
| 102-37 | Stakeholder involvement in remuneration | https://www.accell-group.com/en /corporate-governance/remuneration /remuneration.htm |
| 102-38 | Annual total compensation ratio | https://www.accell-group.com/en /corporate-governance/remuneration /remuneration.htm |
| Stakeholder engagement | ||
| 102-40 | List of stakeholder groups | 8.3 Networks and stakeholder dialogue |
| 102-41 | Collective bargaining agreements | 8.4 Employee data |
| 102-42 | Identifying and selecting stakeholders | 8.3 Networks and stakeholder dialogue |
| 102-43 | Approach to stakeholder engagement | 8.3 Networks and stakeholder dialogue |
| 102-44 | Key topics and concerns raised | 8.3 Networks and stakeholder dialogue |
| 102-45 | Entities included in the consolidated financial statements | 6.6 Notes to the consolidated financial statements |
| 102-46 | Defining report content and aspect boundaries | 8.2 Materiality and Sustainable Development Goals |
| 102-47 | List of material aspects | 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 |
| Disclosure number | Disclosure Title | Item - Location |
| Stakeholder engagement | ||
| 102-50 | Reporting period | 8.5 Scope of the reporting |
| 102-51 | Date of most recent report | March 2018 |
| 102-52 | Reporting cycle | annually |
| 102-53 | Contact point for questions regarding the report | 8.10 Colophon |
| 102-54 | Claims of reporting in accordance with the GRI Standards | Core |
| 102-55 | GRI content index | 8.6 Reporting standards and guidelines |
| 102-56 | External assurance | 4.1 General |
| Management approach | ||
| 103-1 | Explanation of the material aspect and its boundaries | 8.2 Materiality and Sustainable Development Goals |
| 103-2 | The management approach and its components | 3.6 Brands and Products, 3.7 Processes and information technology, 3.8 Organization and people |
| 103-3 | Evaluation of the management approach | 3.6 Brands and Products, 3.7 Processes and information technology, 3.8 Organization and people |
| Materials | ||
| 301-1 | Materials used by weight or volume | 3.7 Processes and information technology |
| Energy | ||
| 302-1 | Energy consumption | 3.7 Processes and information technology |
| Emmissies | ||
| 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 |
| Emissions | ||
| 306-2 | Waste by type and disposal method | 3.7 Processes and information technology |
| Occupational health and safety | ||
| 403-2 | Types of injury and rates of injury, occupational diseases, lost days and absenteeism, plus number of work-related fatalities | 3.8 Organization and people, 8.4 Employee data |
| Training and education | ||
| 404-1 | Average hours of training per year per employee | 3.8 Organization and people, 8.4 Employee data |
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 (301-1) | Energy consumption | 3.7 Processes and information technology |
| greenhouse gas emissions (305-1, 305-2) | Energy consumption | 3.7 Processes and information technology |
| use of materials (301-1) and waste processing (306-2) | Sustainable production | 3.7 Processes and information technology |
| sustainable commuting (% sustainable commuting) | Healthy, safe & green mobility | 3.8 Organization and people |
| Social & Employee | ||
| diversity policy (Board of Directors and Supervisory Board) | Governance | 4 Corporate Governance |
| labour conditions (number of audits) | Supply chain | 3.7 Processes and information technology |
| health & safety (403-2) | Health & safety | 3.8 Organization and people |
| work satisfaction and welfare (404-1) | Work satisfaction & welfare | 3.8 Organization and people |
| Respect for human rights (G4-HR11) | ||
| Supply chain | 3.7 Processes and information technology | |
| Anti-corruption | ||
| Profitability | 4 Corporate Governance | |
| Bribery | ||
| Profitability | 4 Corporate Governance | |