ESRS 2
GENERAL STATEMENTS
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In relation to governance and the disclo- sure of training on corruption and bribe- ry, the definition of at-risk functions has been refined and adjusted, resulting in a change in the group of individuals subject to reporting compared with the previous year. This revision is described in more detail in the section ‘Prevention and detection of corruption and bribery [G1-3]’.
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The process for determining align- ment with the EU Taxonomy has been revised. As a result, the proportion of Taxonomy-aligned revenue for 2025/26 has fallen compared with the previous year. Further details can be found in the section on the EU Taxonomy. In the prior-year reporting, a 42% emissions reduction was reported for Scope 3.1. This figure was based on the assumption that the 42% Scope 3 emis- sions reduction target defined by the Science Based Targets initiative (SBTi) would apply uniformly across all Scope 3 categories. As part of a refinement of the methodology, the calculation approach was revised. Based on the updated calculations, the emissions re- duction for Scope 3.1 amounts to 2.5%, corresponding to an absolute reduction of approximately 0.1% of total Scope 3 emissions. The calculation method for the disclo- sures on the recycling content in the section ‘Metrics on resource inflows | E5-4’ has been revised. From 2025/26 onwards, only information from manu- facturers will be used for all material types, and inferences by analogy will no longer be made. The prior-year figure has been adjusted accordingly in this report. For the remuneration metric (in accor- dance with ESRS S1-16), the calculation methodology has been adjusted so that an average monthly conversion rate is applied for the first time. In the previous financial year 2024/25, an exchange rate at the reporting date (30 April 2025) was used for the conversion.
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In accordance with ESRS 1 Section 9.1, the disclosure requirements have been in- corporated by reference. The table below outlines the corresponding requirements. All disclosures are included in this report, and no reference has been made to sources not included in this document.
The role of the administrative, manage- ment and supervisory bodies [GOV-1]
Consisting of four managing members (100% male), the Zumtobel Group’s Manage- ment Board is the operational governing body with ultimate responsibility for sustai- nability. The Supervisory Board of Zumtobel Group AG comprises nine members – six shareholder representatives elected by the Annual General Meeting (67%) and three employee representatives delegated by the Works Council for an indefinite period (33%). Of the nine members, 33% are female and 67% are male. The Supervisory Board is responsible for overseeing the non-financial statement. All members of the Supervisory Board are independent. Each quarter, the Management Board routinely updates the Supervisory Board on current sustainability topics with the support of Group Sustaina- bility.
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