ESRS 2
GENERAL STATEMENTS
Criteria for environmental, social and go- vernance aspects are defined for the ESG targets and enforced through the setting of concrete targets. The specific target value as well as the minimum and maximum va- lues are approved annually by the Supervi- sory Board before the start of the respective financial year as part of the annual budget approval. The following ESG targets apply to the 2025/26 financial year and are based on a target achievement of 100%:
Each year, the Supervisory Board discusses and approves all IROs as part of the pre- sentation of material sustainability matters. Over the course of the year, the Supervisory Board (especially the Audit Committee) is briefed on the relevant IROs in their specific context, such as the reduction in emissi- ons as part of ESG incentive measures. It receives updates on workforce health metrics from the Management Board and on corporate policy in connection with the prevention of corruption and bribery from the Compliance department. Risks to which the Group is exposed are communicated by Risk Management every six months. Integration of sustainability-related performance in incentive schemes [GOV-3] By taking sustainability-related performance into consideration (in the form of ESG tar- gets), the Zumtobel Group ensures that rele- vant topics are given due acknowledgement. Financial and non-financial performance criteria are taken into account in the variable remuneration policy, which accounts for 40% of the total remuneration. Three ESG targets with an overall weighting of 20% are included in the overall achievement of the short-term incentive (STI). This variable remuneration is granted to all employees contractually granted an STI and therefore to every employee who plays a significant role in the development of the Group. The rules governing variable remuneration also apply to the entire Management Board. The Supervisory Board is excluded from this variable incentive scheme. Target attain- ment is measured on the basis of a range between 0% and 200%.
Reduction of CO 2 e-emissions (from production sites) to 9,000 tonnes
Improvement in integration success rate (reduction in early turnover)
EU Cyber Resilience Act – safer product development
Climate-related targets therefore account for 30% of the Zumtobel Group’s ESG target weighting. Achievement of the climate-rela- ted targets stood at 200% in the 2025/26 fi- nancial year. This remuneration is calculated on the basis of the GHG emissions targets stated in E1-6. Please consult Section 2.6.6.13 Defined benefit remuneration systems in the Consolidated Financial Statements for more information on the Zumtobel Group’s incentive scheme.
* For further details, please refer to the remuneration report of the Zumtobel Group.
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