ESRS 2
GENERAL STATEMENTS
The table below lists all material IROs identified as part of the double materiality assessment. Information on the IROs can be found in the sections under the headings ‘Environment’, ‘Social’ and ‘Governance’. In addition, the table also outlines in which part of the value chain these IROs occur, either in the Group’s own operations (OO) or in the upstream and downstream value chain (VC). The last column in the table below shows the current and anticipated influence of the identified material impacts, risks and oppor- tunities on the Zumtobel Group’s business model, value chain, strategy and decision- making. The Zumtobel Group systemati- cally integrates the material impacts, risks and opportunities (IROs) identified into its strategic and operational decision-making in order to address sustainability-related challenges at an early stage and make the most of business opportunities. At the time of reporting, the Zumtobel Group was not at significant risk of needing to materially ad- just the assets and liabilities reported in the financial statements as a result of financial risks in the future. The Zumtobel Group discloses the following entity-specific information for 2025/26: number of women in management roles (headcount) & adjusted gender pay gap. These indicators are not assigned to any specific IRO but serve solely to supplement the content of the mandatory disclosures in Section ‘S1 | Own workforce’.
Insights gained from internal and external stakeholder engagement were used to identify the key aspects relating to corporate policy (G1). The individual IROs are assessed centrally at Group level with the involve- ment of relevant specialist departments. In particular, Human Resources is involved in matters relating to corporate culture, while Corporate Audit & Compliance addresses issues relating to corruption and bribery. Reports received through the Zumtobel Group’s whistleblower system serve as the basis for assessing the issue of corruption and bribery in particular. All identified IROs are covered by the ESRS disclosure requirements. Compared with the previous year (financial year 2024/25), adjustments were made to the material IROs in three areas. The financial risk of rising energy prices under E1 was no longer classified as mate- rial at the time the materiality assessment was carried out. Under E5, the sustainability matter ‘resource outflows associated with products and services’ was identified as a material, potentially negative impact and expanded on. Under G1, the description of a potentially negative impact was amended; there were no changes to the underlying sustainability matter. The disclosure of expected financial im- pacts, material risks and opportunities and the planned financing sources for the imple- mentation of the strategy remain subject to the phase-in options and are not included for the 2025/26 financial year.
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