Preface Table of Contents CSRD Sustainability Strategy Supply Chain Climate Protection Social Responsibility Climate Expertise GRI Standards & Legal Notice GRI NUMBERS GRI number Chapter ....................................................................................... Page GRI number Chapter ....................................................................................... Page 102-1 102-2 102-3 102-4 102-5 102-9 102-11 102-12 102-13 102-14 102-15 102-16 102-17 102-21 102-25 102-29 102-30 102-31 102-33 102-34 102-35 102-36 102-42 102-43 102-44 102-47 102-50 102-51 102-52 102-53 102-54 102-55 102-56 103 Name of the organisation ..................................................................................... 2 Activities, brands, products and services .............................................. 10, 12, 13 Location of headquarters ....................................................................................12 Location of operations ................................................................ 12-13, 19-21, 23 Ownership and legal form ..................................................................................26 Supply chain .........................................................................6, 9-10, 12-13, 16-23 Precautionary principle or approach ..........................6, 10, 13, 15, 17-18, 23-24 External initiatives .................................................................................. 15, 17-18 Membership of associations ................................................................... 15, 17-18 Statement from senior decision-maker ............................................................... 2 Key impacts, risks, and opportunities .............2, 5-6, 9-10, 13, 15, 17-18, 22-23 Values, principles, standards and norms of behaviour .............. 2, 5-6, 10, 17-18 Mechanisms for advice and concerns about ethics .....................................10, 18 Consulting stakeholders on economic, environmental, ........................................ and social topics ................................................................2, 4-6, 9, 13, 15, 17-25 Conflicts of interest ............................................................................................... 6 Identifying and managing economic, environmental and social impacts .....2-26 Effectiveness of risk management processes ..................................10, 17-21, 23 Review of economic, environmental and social topics ..................................2-26 Communicating critical concerns .................................................................. 23-24 Nature and total number of critical concerns ....................................................23 Wage policies ......................................................................................................22 Process for determining remuneration ..............................................................22 Identifying and selecting stakeholders ...................................................... 5-6, 18 Approach to stakeholder engagement ...........................................................2-26 Key topics and concerns raised .............................................................. 2, 5-6, 18 List of material topics .......................................................................................3, 6 Reporting period .............................................................................................2, 26 Date of most recent report .................................................................................26 Reporting cycle ...................................................................................................26 Contact point for questions regarding the report ................................................ 3 Claims of reporting in accordance with the GRI standards ...............................26 GRI content index ................................................................................................26 External assurance ..............................................................................................26 Management approach ......................................................................................... 2 203 204 205 205-1 301-2 301-3 302-1 302-4 302-5 303-1 303-5 305 306-2 308-1 308-2 406-1 407-1 408-1 409-1 412-1 412-2 414-1 414-2 416-1 Indirect economic impacts .................................................................................... 2 Sourcing practices ...............................................................................................10 Fight against corruption ......................................................................................10 Operations that have been checked for corruption risks ............................ 18-21 Recycled input materials used.............................................................................. 9 Reclaimed products and their packaging materials ............................................ 9 Energy consumption within the organisation .................................................9,15 Reduction of energy consumption ........................................................... 9, 13-15 Reduction in energy requirements of products and services .................. 9, 13-15 Interactions with water as a shared resource ....................................................15 Water consumption .............................................................................................15 Emissions ................................................................................................... 9, 13-15 Management of significant waste-related impacts ...........................................15 New suppliers that were screened using environmental criteria ....................................................................................9, 18 Negative environmental impacts in the supply chain and actions taken .............................................................................. 9, 13, 15, 18 Incidents of discrimination and corrective actions taken ............................................................10, 17-18, 23 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk ................10, 17-18, 23 Operations and suppliers at significant risk for incidents of child labor ................................................................10, 17-18, 23 Operations and suppliers at significant risk for incidents of forced or compulsory labor .....................................10, 17-18, 23 Operations that have been subject to human rights reviews or impact assessments ........................................................................... 10, 18-21 Employee training on human rights policies and procedures ..................... 19-21 New suppliers that were screened using social criteria ........................ 10, 19-21 Negative social impacts in the supply chain and actions taken ........... 10, 17-23 Assessment of the health and safety impacts of product and service categories .......................................................................................... 6 QUICK-START GUIDE TO SUSTAINABILITY AUDIT An audit systematically evaluates whether a process or an activity complies with the previ- ously defined requirements and standards. CO2e Carbon dioxide equivalent (CO2e) is a unit of measurement used to determine the effect of various greenhouse gases (GHG) on the climate. These effects can be made comparable by converting different types of emissions into the equivalent amount of carbon dioxide (CO2). CSRD Corporate Sustainability Reporting Directive. This is a new EU directive under which companies are required to report on sustain- ability topics according to ESG criteria. ESG Environmental, Social and Governance. These criteria are used to evaluate a company’s actions in relation to environmental and social issues, as well as responsible corporate governance. FWF Fair Wear Foundation. The multi-stakeholder initiative aims to improve working conditions in the clothing industry. For more information, see page 17. HRDD Human Rights Due Diligence. This term refers to the human rights due diligence that a company is required to apply along its supply chain. The identification of risk plays an important role in this process. ILO International Labour Organisation. The Inter- national Labour Organisation is a social justice organisation of the United Nations with 187 member states. LkSG The German Act on Corporate Due Diligence Obligations in Supply Chains is the legal instrument that transfers the human rights due diligence (HRDD) of companies to German law. OECD Organisation for Economic Co-operation and Development. This organisation is comprised of 38 member states. It develops international standards and sets the social, economic and ecological agenda. LEGAL NOTICE REPORTING CYCLE The sustainability report is published annually. This is the eighth edition. EXTERNAL REVIEW OF THE REPORT This report has not been externally reviewed. REPORTING IN COMPLIANCE WITH GRI STANDARDS This report has been prepared with reference to the Global Reporting Initiative (GRI) guide- lines. It is based on the GRI Content Index and provides information about core indicators. CONTACT Bierbaum-Proenen GmbH & Co. KG Domstr. 55-73 (im carré domstrasse) 50668 Köln Germany Tel.: +49 221 16 56 0 Fax: +49 221 16 56 170 E-mail: info@bp-online.com 102-5, 102-29, 102-31, 102-43, 102-50, 102-51, 102-52, 102-54, 102-55, 102-56 26