ESRS 2
GENERAL STATEMENTS
Disclosures in relation to specific cir- cumstances [BP-2]
In the reporting year, phase-in options were utilised for selected ESRS disclosures, mea- ning that, in particular, the financial effects of material risks and opportunities are not disclosed; furthermore, certain environ- mental standards (E2-E4) are not reported on due to a lack of materiality. Disclosures related to S1 apply exclusively to the Group’s own workforce, while transitional provisi- ons apply to external workers and selected social issues. In addition, other phase-in options have been utilised for S1-8 (collecti- ve bargaining coverage and social dialogue outside the EEA), S1-11 (social protection), S1-12 (percentage of people with disabili- ties), S1-14 (work-related ill health) and S1-15 (work-life balance). For S2, S4 and G1, repor- ting remains unchanged from the previous year, while S3 is classified as immaterial and is therefore not reported on. All transi- tional provisions applied comply with the requirements of Delegated Regulation (EU) 2023/2772, as amended. In the 2025/26 reporting year, the following significant changes were made compared with the previous year 2024/25 related to the scope of consolidation, data sources and methods applied, which may affect the comparability of individual disclosures:
The standard definitions of short-, me- dium- and long-term as set out in ESRS 1 Section 6.4 have been used. A short-term time horizon describes a period of up to one year. Medium-term refers to a time horizon between one and five years. A long-term time horizon is defined as a period of more than five years. This year’s reporting marks the second application of the CSRD and the ESRS and is the first to be prepared in accordance with the NaBeG. In cases where real data are not available for the Zumtobel Group, estimates are used. As a result, actual amounts may vary. Estimates are used when preparing the climate risk analysis, which results in outco- me uncertainty (for details, see E1 SMB-3). With regard to energy and fuel consump- tion at sales offices, the figures received are extrapolated based on the number of square metres. Further details can be found in the section ‘Energy consumption and mix | E1-5’. In order to calculate its Scope 3 emission levels, the Zumtobel Group cites secondary data and estimates (emission factors, operating periods, product life, etc.). More information on this topic can be found in the section ‘Gross Scopes 1, 2, 3 and Total GHG emissions | E1-6’. These metrics are not recorded separately for the Group’s individual sales offices. Information on how these estimation methods are applied can be found in the relevant sections. The Zum- tobel Group does not expect any changes in the assumed inputs (activity data, emission factors, extrapolation factors) to result in any outcome uncertainty or a material change in the reported metrics.
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Following its complete acquisition, Inventron was consolidated in full for the first time and is therefore included in the disclosures for the 2025/26 re- porting year. The subsidiary is not taken into account in the calculation of Scope 3 emissions or in any of the metrics from Section ‘1.2.2.2. E5 | Resource use & circular economy’ because its share of the total volume of luminaires sold is considered immaterial.
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