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Scope of this report

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Accountability

This is the eighteenth year in which we are accounting for our activities. We do that by means of this CSR report, amongst others. We reported on 2024 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 2024 but we have included more data on our foreign subsidiaries for the fourth 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. 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 2024 to 31 December 2024. The publication date is december 2025. 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. The final publication date is December 31, 2025.

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. The VanDrie Group is monitoring developments with the CSRD reporting obligation. The CSRD reporting will be almost certainly comprehensive and will include more information about the value chain. Gathering this information is a complex and intensive process. A first start was made in 2024.