The table below shows how the material themes are reflected in the different sustainability pillars.
|
Material theme |
Pillar |
ESRS |
Dairy (D) or/and |
|
Attractive employer |
Employees |
S1 |
D and T |
|
Waste management & circularity |
Raw Materials |
E5 |
D |
|
Biodiversity |
Dairy Farming |
E4 |
D |
|
Soil |
Dairy Farming |
E4 |
D |
|
Dairy Farm greenhouse gas emissions |
Greenhouse gases |
E1 |
D |
|
Royal A-ware greenhouse gas emissions |
Greenhouse gases |
E1 |
D and T |
|
Animal welfare and health |
Dairy Farming |
G1 |
D |
|
Diversity and inclusion |
Employees |
S1 |
D |
|
Sustainable packaging |
Raw materials |
E5 |
D |
|
Employee development |
Employee |
S1 |
D and T |
|
Transparency and integrity |
Respectful collaboration |
G1 |
D and T |
|
Resilient dairy farming |
Dairy Farming |
S2 |
D |
|
Employee Health and Safety |
Employees |
S1 |
D and T |
|
Nutritional value in relation to environmental impact |
Product |
Entity-specific |
D |
|
Valuable collaboration partners |
Respectful collaboration |
G1 |
D and T |
|
Water management |
Raw materials |
E3 |
D |
Based on the outcomes of the double materiality assessment, each material topic is reported in accordance with the disclosure requirements per standard. Royal A-ware has evaluated at data point level if these were material. For Royal A-ware, climate change is a material topic and therefore we will report on ESRS-2. As this is the first double materiality assessment for Royal A-ware, no changes can be reported from the previous period.
The risk and opportunity assessment for the purpose of establishing double materiality is also taken into account when assessing risk management measures at strategic level.