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
Confirmed incidents of corruption or bribery | G1-4
106
All disclosure requirements and datapoints on topics and sub-topics identified as im- material during the materiality assessment, as well as all potential phase-in datapoints, were not included in this report
A table of the relevant ESRS disclosure requirements, including references to ap- plicable EU legislation considered material to the Zumtobel Group, is provided in the Group Management Report. This Zumtobel Group report for the 2025/26 financial year has been prepared in ac- cordance with the CSRD and ESRS and comprises the minimum disclosure require- ments stipulated in ESRS 2. The materiality of all disclosure requirements was analysed based on the findings from the materiality assessment. Section IRO-1 contains further information on this process.
Group Management Report Zumtobel Group AG 1 May 2025 to 30 April 2026
Policies adopted to manage material sustainability matters [MDR-P] This Zumtobel Group report for the 2025/26 financial year has been prepared in accordance with the CSRD and ESRS and comprises the minimum disclosure requirements stipulated in ESRS 2. The materiality of all disclosure requirements was analysed based on the findings from the materiality assessment. Section IRO-1 contains further information on this process. All disclosure requirements and datapoints on topics and sub-topics identified as immaterial during the materiality assessment, as well as all potential phase-in datapoints, were not included in this report. The table below provides an overview of the policies and strategies in relation to the Zum- tobel Group’s material sustainability matters. Further details on these policies can be found in the relevant sections of this sustai- nability report. The following table contains information concerning the ESRS minimum requirements for the disclosure of policies. Policies adopted to manage material sustainability matters | MDR-P The table below provides an overview of the policies and strategies in relation to the Zumtobel Group’s material sustainability matters. Further details on these policies can be found in the relevant sections of this sustainability report. The following table contains information concerning the ESRS minimum requirements for the disclosure of policies.
40
ESRS
Sustainability matter
Policies, strategies and guidelines 7
Environmental policy (OO) Energy policy (OO) Code of Conduct (OO) Code of Conduct for business partners (up- & downstream VC) Environmental policy (OO) Code of conduct (OO) Code of conduct for business partners (up- & downstream VC) CDRs (OO) Code of Conduct (OO) Declaration of Principles on Human Rights (up- & downstream VC) Health & safety policy (OO) Declaration of Principles on Human Rights (up- & downstream VC) Diversity strategy (OO) Code of Conduct for business partners (up- & downstream VC) Declaration of Principles on Human Rights (up- & downstream VC)
Climate change mitigation &
E1 (§24)
Energy
Resources inflows, including resource use
Resource outflows
E5 (§14)
Waste
Working conditions of own workforce
S1 (§19)
Equal treatment and opportunities for all within the company’s own workforce Other work-related rights for workers in the value chain Personal safety of consumers and/or end-users &
S2 (§16)
Quality policy (OO) Information security policy (OO) CE certifications (up- & downstream VC)
S4 (§15)
Social inclusion of consumers and/or end-users
Code of Conduct for business partners (up- & downstream VC) Declaration of Principles on Human Rights (up- & downstream VC)
Corporate culture &
Code of Conduct (OO) Code of Conduct for business partners (up- & downstream VC)
G1 (§8)
Corruption and bribery
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