6.10
Reporting standards and guidelines
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The following standards, policies and guidelines have been applied in full or in part in this annual report.
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- Integrated Reporting Framework. Accell Group applies several fundamental concepts, guidelines and content elements of the Integrated Reporting framework of the International Integrated Reporting Council (IIRC) in its reporting.
- International Financial Reporting Standards (IFRS). Accell Group’s financial reporting is based on International Financial Reporting Standards. All Accell Group companies and Accell Group itself comply with these standards.
- Global Reporting Initiative (GRI). The Global Reporting Initiative is the international standard in the field of sustainability reporting. This report has been prepared in accordance with the GRI Standards – Core option.
- Dutch Corporate Governance Code. Compliance with the Dutch Corporate Governance Code is described in the section Compliance with the Code of this report. We report on this subject on the basis of the ‘comply or explain’ principle.
- Non-Financial Reporting Directive. As of the 2017 reporting year, there are tightened legal requirements for transparency regarding non-financial data in the annual reports of large public interest entities. We report on this on the basis of the ‘comply or explain’ principle.
- OECD guidelines for Multinational Enterprises. Recommendations addressed by governments providing non-binding principles and standards for responsible business conduct in a global context consistent with applicable laws and internationally recognized standards.
- Taxonomy Regulation. The Taxonomy regulation aims to encourage and increase the understanding of 'sustainable finance and investment'.
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GRI Content Index
| GRI Standard | Disclosure Number | Disclosure Title | Cross-reference |
| GRI 101: Foundation 2016 | |||
| GRI 102: General Disclosures 2016 | |||
| Organizational Profile | 102-1 | Name of the organization | Accell Group |
| 102-2 | Activities, brands, products, and services |
This is the Accell Group/Livable cities stories
This is the Accell Group/Our brands This is the Accell Group/Key figures 2021 Accell Group with its group of companies is internationally active in the design, development, production, marketing and sales of innovative and high-quality bicycles, bicycle parts and accessories. |
|
| 102-3 | Location of headquarters | Industrieweg 4, 8444 AR Heerenveen, the Netherlands | |
| 102-4 | Location of operations | Addresses | |
| 102-5 | Ownership and legal form | Financial statements/6. Notes to the consolidated financial statements | |
| 102-6 | Markets served | Performance 2021/'Lead Global, Win Local' progress | |
| 102-7 | Scale of the organization |
This is the Accell Group/Key figures 2021 Additional disclosures/Employee and sustainability data |
|
| 102-8 | Information on employees and other workers | Additional disclosures/Employee and sustainability data | |
| 102-9 | Supply chain |
Performance 2021/'Lead Global, Win Local' progress This is the Accell Group/Value Creation Model Accell Group is sourcing materials from professional high-quality suppliers in Europe, Asia and Turkey. Our own production is focused on assembly and spray painting. We have a number of large-scale production hubs complemented by smaller local manufacturing units. 93% of the bicycles sold are finished at our manufacturing units. |
|
| 102-10 | Significant changes to the organization and its supply chain | There were no significant changes to Accell Group and its supply chain except those minor changes mentioned under the heading "Fit to Compete" in Chapter Performance 2021/'Lead Global, Win Local' progress and the appointment of the new Chief Supply Chain Officer | |
| 102-11 | Precautionary Principle or approach | Performance 2021/Environmental and social performance | |
| 102-12 | External initiatives |
Performance 2021/Environmental and social performance Additional disclosures/Networks and stakeholder engagement Additional disclosures/Reporting standards and guidelines |
|
| 102-13 | Membership of associations | Additional disclosures/Networks and stakeholder engagement | |
| Strategy | 102-14 | Statement from senior decision-maker | Message from the CEO |
| Ethics and Integrity | 102-16 | Values, principles, standards, and norms of behaviour |
Our purpose Performance 2021/Environmental and social performance (Code of Conduct) Performance 2021/Environmental and social performance/Supply chain responsibility |
| Governance | 102-18 | Governance structure | Performance 2021/Governance and Compliance/Corporate governance |
| Stakeholder Engagement | 102-40 | List of stakeholder groups | Additional disclosures/Networks and stakeholder engagement |
| 102-41 | Collective bargaining agreements | Additional disclosures/Employee and sustainability data | |
| 102-42 | Identifying and selecting stakeholders | Additional disclosures/Networks and stakeholder engagement | |
| 102-43 | Approach to stakeholder engagement |
Performance 2021/Environmental and social performance/Care for the environment Additional disclosures/Networks and stakeholder engagement |
|
| 102-44 | Key topics and concerns raised |
Additional disclosures/Material topics Additional disclosures/Networks and stakeholder engagement |
|
| Reporting Practice | 102-45 | Entities included in the consolidated financial statements | Financial Statements/19. Notes to the company financial statements |
| 102-46 | Defining report content and topic boundaries | Additional disclosures/Material topics | |
| 102-47 | List of material topics | Additional disclosures/Material topics | |
| 102-48 | Restatements of information | Additional disclosures/Scope of the reporting | |
| 102-49 | Changes in reporting |
Additional disclosures/Scope of the reporting (There were no significant changes from previous reporting periods) |
|
| 102-50 | Reporting period |
Additional disclosures/Employee and sustainability data Additional disclosures/Scope of the reporting |
|
| Reporting Practice | 102-51 | Date of most recent report | March 2021 |
| 102-52 | Reporting cycle | Annual | |
| 102-53 | Contact point for questions regarding the report | Colophon | |
| 102-54 | Claims of reporting in accordance with the GRI Standards | This report has been prepared in accordance with the GRI Standards: Core option. | |
| 102-55 | GRI content index | Additional disclosures/GRI Content Index | |
| 102-56 | External assurance | Additional disclosures/Scope of the reporting | |
| GRI Standard | Disclosure Number | Disclosure Title | Cross-reference |
| Material Topics | |||
| Environmental Topics | |||
| Energy | |||
| GRI 103: Management Approach 2016 |
103-1 103-2 103-3 |
Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach |
Performance 2021/Environmental and social performance/Greenhouse gas emissions Boundary: Internal: All Accell Group companies and staff |
| GRI 302: Energy 2016 | 302-1 | Energy consumption within the organization | Additional disclosures/Employee and sustainability data/Energy and carbon footprint |
| Emissions | |||
| GRI 103: Management Approach 2016 |
103-1 103-2 103-3 |
Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach |
Performance 2021/Environmental and social performance/Greenhouse gas emissions Boundary: Internal: All Accell Group companies and staff / External: Consumer |
| GRI 305: Emissions 2016 | 305-1 | Direct (Scope 1) GHG emissions | Additional disclosures/Employee and sustainability data/Energy and carbon footprint |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Additional disclosures/Employee and sustainability data/Energy and carbon footprint | |
| 305-3 | Other indirect (Scope 3) GHG emissions | Additional disclosures/Employee and sustainability data/Energy and carbon footprint | |
| Waste & Accell-Specific Topic: Sustainable Production | |||
| GRI 103: Management Approach 2016 |
103-1 103-2 103-3 |
Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach |
Performance 2021/Environmental and social performance/Waste and raw materials Boundary: Internal: All Accell Group companies and staff / External: Suppliers |
| GRI 306: Waste 2020 | 306-1 | Waste generation and significant waste-related impacts |
Performance 2021/Environmental and social performance/Waste and raw materials Performance 2021/Environmental and social performance/Supply chain responsibility Performance 2021/Environmental and social performance/Product design for the future |
| 306-2 | Management of significant waste-related impacts |
Performance 2021/Environmental and social performance/Waste and raw materials Performance 2021/Environmental and social performance/Supply chain responsibility Performance 2021/Environmental and social performance/Product design for the future |
|
| 306-3 | Waste generated | Additional disclosures/Employee and sustainability data/Waste | |
| 306-4 | Waste diverted from disposal | Additional disclosures/Employee and sustainability data/Waste | |
| 306-5 | Waste directed to disposal | Additional disclosures/Employee and sustainability data/Waste | |
| GRI Standard | Disclosure Number | Disclosure Title | Cross-reference |
| Social Topics | |||
| Occupational Health & Safety | |||
| GRI 103: Management Approach 2016 |
103-1 103-2 103-3 |
Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach |
Performance 2021/Environmental and social performance/Engaged employees Additional disclosures/Employee and sustainability data/Absenteeism and safety performance Boundary: Internal: All Accell Group companies and staff / External: Suppliers |
| GRI 403: Occupational Health and Safety 2016 | 403-2 | Types of injury and rates of injury, occupational diseases, lost days, absenteeism and number of work-related fatalities |
Performance 2021/Environmental and social performance/Engaged employees Additional disclosures/Employee and sustainability data/Absenteeism and safety performance Boundary: Internal: All Accell Group |
| GRI 403: Occupational Health and Safety 2018 | 403-9 | Work-related injuries | Additional disclosures/Employee and sustainability data/Absenteeism and safety performance* |
| Diversity and Equal Opportunity | |||
| GRI 103: Management Approach 2016 |
103-1 103-2 103-3 |
Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach |
Performance 2021/Environmental and social performance/Diversity and inclusion Additional disclosures/Employee and sustainability data/Employment Boundary: Internal: All Accell Group companies and staff |
| GRI 405: Diversity & Inclusion 2016 | 405-1 | Diversity of governance bodies and employees | |
| Training and Education | |||
| GRI 103: Management Approach 2016 |
103-1 103-2 103-3 |
Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach |
Performance 2021/Environmental and social performance/Engaged Employees Additional disclosures/Employee and sustainability data/Training Boundary: Internal: All Accell Group companies and staff |
| GRI 404: Training and Education 2016 | 404-1 | Average hours of training per year per employee | Additional disclosures/Employee and sustainability data/Training ** |
| Accell-Specific Topic: Job satisfaction and well-being | |||
| GRI 103: Management Approach 2016 | N.A. | Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach |
Performance 2021/Environmental and social performance/Engaged employees Boundary: Internal: All Accell Group companies and staff |
| N.A. | Employee engagement survey results | ||
| Accell-Specific Topic: Healthy, safe & green mobility | |||
| GRI 103: Management Approach 2016 | N.A. | Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach |
Performance 2021/Environmental and social performance/Product design for the future Boundary: Internal: All Accell Group companies and staff / External: Consumers, Community |
| N.A. | Amount (EUR) in sponsoring | Performance 2021/Environmental and social performance/Care for Society | |
| Accell-Specific Topic: Customer Satisfaction & Innovation and design | |||
| GRI 103: Management Approach 2016 | N.A. | Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach |
Performance 2021/'Lead Global, Win Local' progress Boundary: Internal: All Accell Group companies and staff / External: Consumers, Community |
| N.A. | Number of prizes and awards | This is the Accell Group/Value Creation Model | |
| N.A. | Number of patents and model protections | This is the Accell Group/Value Creation Model | |
| Accell-Specific Topic: Supply chain | |||
| GRI 103: Management Approach 2016 | N.A. | Explanation of the material topic and its Boundary The management approach and its components Evaluation of the management approach |
Performance 2021/Environmental and social performance/Supply chain responsibility Boundary: Internal: All Accell Group companies and staff / External: Suppliers, Consumers |
| N.A. | Assessment of suppliers in terms of employment practices, human rights and environmental impact | Performance 2021/Environmental and social performance/Supply chain responsibility | |
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* In our 2022 report, we will report on additional indicators listed in the 2018 version of the GRI Standards on OHS. ** In 2021, as opposed to previous year, it was not possible to collect data by employee category or by gender. In our next report we will disclose this breakdown again. |
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Summary table EU Directive on the disclosure of non-financial Information and information on diversity
