GENERAL STATEMENTS ESRS 2
General basis for preparation of sustainability statements [BP-1]
Framework
Identification of the material impacts, risks and opportunities for the Zumtobel Group (IROs) extends to the entire upstream and downstream value chain. Policies, actions and targets pursued by the Zumtobel Group relate to the company’s internal organisation and do not cover the entire value chain. The Code of Conduct for Business Partners, which is binding for all business partners and therefore spans the entire value chain of the Zumtobel Group, is one exception to this rule. The metrics included in this report refer exclusively to the Zumtobel Group, with the exception of the Scope 3 emissions calculation. The Zumtobel Group has not used the op- tion to omit specific information correspon- ding to intellectual property, know-how or the results of innovation from this report.
This consolidated sustainability state- ment was prepared in accordance with the Austrian Sustainability Reporting Act (DE: Nachhaltigkeitsberichtsgesetz, NaBeG), which implements Directive 2022/2464/ EU, the Corporate Sustainability Reporting Directive (CSRD), into national law. It covers the sustainability topics material to the Zum- tobel Group. The consolidated sustainability statement complies with European Sustai- nability Reporting Standards (ESRS) and the EU Taxonomy Regulation.
Consolidation
This statement is valid for the 2025/26 financial year and has been prepared for the period from 1 May 2025 to 30 April 2026 in line with the financial reporting. The datapoints are reported on a consolidated basis following the same principles as the annual financial statements. Unless speci- fied otherwise, all disclosures in the report therefore relate to the parent company Zumtobel Group AG and the subsidiaries under its control.
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