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
ESRS 2
GENERAL STATEMENTS
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
Resource inflows, including resource use
Material impacts, risks and opportunities and their interaction with strategy and business model | SBM-3
33-38, 59, 65
E5 | Resource use and circular economy Group Management Report Zumtobel Group AG 1 May 2025 to 30 April 2026
Policies related to resource use and circular economy | E5-1
59-61, 65
Actions and resources related to resource use and circular economy | E5-2
61-62, 65-66
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 Material IROs
ESRS Standard
ESRS Indicator
Page
Social-related information
33-38, 78-79, 81, 84, 88, 89
Material impacts, risks and opportunities (IROs) | SBM-3
81-82, 84, 88, 90
Policies related to own workforce | S1-1
Processes for engaging with own workers and workers’ representatives about impacts | S1-2
79-80
Processes to remediate negative impacts and channels for own workers to raise concerns | S1-3
80-81
81, 82-83, 84-86, 88-89, 90-91
Taking action | S1-4
Working conditions
83, 86-87, 89, 91
S1 | Own workforce
Targets related to own workforce | S1-5
Equal treatment and opportunities for all
Characteristics of the Zumtobel Group employees | S1-6
92-93
Collective bargaining coverage and social dialogue | S1-8
93-94
Diversity metrics | S1-9
91-92
Adequate wages | S1-10
94
39
Training and skills development metrics | S1-13
89
Health and safety metrics | S1-14
87-88
Remuneration metrics | S1-16 [ASI1.1]
94-95
Incidents, complaints and severe human rights impacts | S1-17
95
Material impacts, risks and opportunities (IROs) | SBM-3
33-38, 95-96
Policies related to value chain workers | S2-1
96-97
Processes for engaging with value chain workers about impacts | S2-2
97
S2 | Workers in the value chain
Other work-related rights
Processes to remediate negative impacts and channels for value chain workers to raise concerns | S2-3
98
Taking action | S2-4
98-99
Targets related to workers in the value chain | S2-5
99
33-38, 100-101
Material impacts, risks and opportunities (IROs) | SBM-3
Personal safety of consumers and/or end-users
Policies related to consumers and end-users | S4-1
101-102
Processes for engaging with consumers and end-users about impacts | S4-2
102
S4 | Consumers and end-users
Processes to remediate negative impacts and channels for consumers and end-users to raise concerns | S4-3
Social inclusion of consumers and/or end-users
102-103
Taking action | S4-4
103
Targets related to consumers and end-users | S4-5
103
Governance-related information
Material impacts, risks and opportunities (IROs) | SBM-3
33-38, 103
Corporate culture
Business conduct policies and corporate culture | G1-1
103-104
G1 | Business conduct
Prevention and detection of corruption and bribery | G1-3
104-106
Corruption and bribery
54
Confirmed incidents of corruption or bribery | G1-4
106
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