Group Management Report Zumtobel Group AG 1 May 2025 to 30 April 2026
S2 | Workers in the value chain
Partner of choice
Potential non-compliance of suppliers with the ILO’s core labour standards can lead to violations in relation to bans of child or forced labour along the supply chain.
Impact arises from the Zumtobel Group’s business model and the associated work steps in the upstream value chain.
Other work- related rights
Potential negative impact on people
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O
O
S4 | Consumers and end-users
Partner of choice
Personal safety of consumers and/or end-users
Impact arises from the Zumtobel Group’s business model due to the range of innovative products.
Actual positive impact on people
Innovative luminaires and solutions enhance end-users’ well-being & health.
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O
O
Trend leading to rising demand for sustainable products and solutions, fuelled in part by the revision of the EPBD. Sustainable product innovations can lead to new developments that in turn generate higher revenue. ●
Opportunity aligns with the strategic aim of the Zumtobel Group to offer sustainable, energy-efficient products and solutions.
Social inclusion of consumers and/or end-users
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Opportunity
O
O
G1 | Business conduct
Partner of choice
Impact aligns with the Zumtobel Group’s strategic aim of positioning itself as a Partner of Choice. Impact aligns with the Zumtobel Group’s strategic aim of positioning itself as a Partner of Choice.
Potential positive impact on people
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Corporate culture
Cultural transformation
O
O
Group Management Report Zumtobel Group AG 1 May 2025 to 30 April 2026
Potential cases of corruption and bribery can have negative impacts on people and society.
Corruption and bribery
Potential negative impact on people
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Disclosure requirements in ESRS covered by the Group’s sustainability statement | IRO-2
ESRS Standard
Material IROs
ESRS Indicator
Page
ESRS 2
General basis for preparation of sustainability statements | BP-1
23
General disclosures
Disclosures in relation to specific circumstances | BP-2
23-25
The role of the administrative, management and supervisory bodies | GOV-1
25-26
Information provided to and sustainability matters addressed by the company’s administrative, management and supervisory bodies | GOV-2
26-27
Governance
Integration of sustainability-related performance in incentive schemes | GOV-3
27
Statement on due diligence | GOV-4
27-28
Risk management and internal controls over sustainability reporting | GOV-5
28-29
Strategy, business model and value chain | SBM-1
29-31
Interests and views of stakeholders | SBM-2
31-32
Strategy
Material impacts, risks and opportunities and their interaction with strategy and business model | SBM-3
33-38
Material impacts, risks and opportunities (IROs) | SBM-3
33-38
Impact, risk and opportunity management
Description of the processes to identify and assess material impacts, risks and opportunities | IRO- 1 Disclosure requirements in ESRS covered by the undertaking’s sustainability statement | IRO-2
39-44
Environment-related information
33-38, 45-47, 56
Material impacts, risks and opportunities and their interaction with strategy and business model | SBM-3
Climate change mitigation,
Transition plan for climate change mitigation | E1-1
48-50
Policies related to climate change mitigation and adaptation | E1-2
47-48, 56
E1 | Climate change
Taking action | E1-3
50-51, 56
Energy
Targets related to climate change mitigation and adaptation | E1-4
51, 57
Energy consumption and mix | E1-5
57-58
Gross Scopes 1, 2, 3 and Total GHG emissions | E1-6
52-55
38
Resource inflows, including resource use
Material impacts, risks and opportunities and their interaction with strategy and business model | SBM-3
33-38, 59, 65
Policies related to resource use and circular economy | E5-1
59-61, 65
E5 | Resource use and circular economy
Actions and resources related to resource use and circular economy | E5-2
61-62, 65-66
53
Resource outflows related to products and services
Targets related to resource use and circular economy | E5-3
62, 66-67
Resource inflows | E5-4
63
Resource outflows | E5-5
63-65, 67-68
Waste
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