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Scope of this report

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Accountability

This is the seventeenth year in which we are accounting for our activities. We do that by means of this CSR report, amongst others. We reported on 2023 based on our materiality matrix. This matrix was validated again in 2021. The designated material themes form the basis for the reporting of our results.

Delimitation and scope

This year, the VanDrie Group is focusing primarily on its Dutch operational performance for 2023. This year, we have included more data on our foreign subsidiaries for the third year.

This annual report is still primarily a means of demonstrating accountability to our Dutch stakeholders. This report is based on the GRI Core Standards. The report was also evaluated against the criteria of the Transparency Benchmark of the Dutch Ministry of Economic Affairs and Climate.

The materiality matrix was revised in 2021: the matrix provides an insight into what is important to our stakeholders. We report on this information. Due to this revision, the material issues do not yet match the indicators in the scope of the Assurance task in all cases. We intend to report more on this in the coming years by expanding the number of indicators. We are further refining our data collection and internal control processes as part of the same development. Given that we operate in a market that is sensitive to competition, we have intentionally opted to report on our financial results and internal structure only to a limited extent in this report. As such, the CSR report is not an integrated annual report.

Management and control

The Corporate Affairs department is involved in determining the content of the report and directs the entire reporting process and the implementation of material issues within and beyond the company. The content of the report is determined through internal and external interviews, as well as management reports from all companies. The VanDrie Group’s entire management team supervises the aforementioned developments. Every year, the material aspects of the business are discussed at the management board meeting. During the process, effectiveness is considered and policies are amended and adjusted if necessary. Approval of the publication of the CSR results is also decided at that meeting.

The data in this report pertains to the performance and material issues of the VanDrie Group (companies in which VanDrie Group Holding BV has a majority interest) and not the performance of suppliers, clients, consumers, etc. The quantitative data in this report has been gathered from financial systems, the personnel management system and Safety Guard. We do not have an automated information system for all the information. A standardised reporting template is used to gather all information on an annual basis. Where possible, the data for this report has been measured. We have had to estimate a few indicators for which no reliable, measured data was yet available. Those estimates are based on measured data. The data is evaluated internally before it is reported. We will refine our indicators, and therefore our data collection, further in the coming years. This will enable us to report on new and additional indicators within the scope of the assurance task in future years.

The reporting period runs from 1 January 2023 to 31 December 2023. The publication date is 31 July 2024. A separate GRI index is included with the reporting. Any changes to the definitions and measurement methods in respect of previous years are stated in the report, along with the corresponding data.

Preparation for CSRD and this report

The CSRD's upcoming sustainability reporting requirement applies to the VanDrie Group. These new sustainability rules are very comprehensive. For this reason, the VanDrie Group has set up an internal team and appointed an external consultant to fulfil this obligation effectively. The team's focus is on the new obligations. At the same time, we want to continue the reporting before us, already seeking to align with the CSRD preparation process as much as possible. The CSRD reporting will be far more comprehensive and will include more information about the value chain. Gathering this information is a complex and intensive process.