Sustainability in ABENA Materiality analysis General disclosures Methodology and reporting practice Content Sustainability in ABENA . 3 Annual highlights 2021/2022 . 4 About ABENA . 5 2030 commitments . 9 Sustainable development progress . 14 Materiality analysis . 26 Management of material topics . 29 General disclosures . 45 Activities and governance . 46 Activities and workers . 47 Governance . 50 Strategy, policies and practices . 53 Stakeholder engagements . 59 Methodology and reporting practice . 60 GRI content index . 61 Data results . 67 About this report This report is the ABENA Group’s first sustainability report. This year’s data will form the base for future performance and tracking of effects. The content and data in this report summarizes the ABENA Group’s combined sustainability highlights in the financial year 2021/2022. With this report, we aim to provide transparent and balanced communication about our progress, strategies, and goals and the impact of our activities on people and planet. Scope of the report The data presented in this sustainability report covers data from the entire ABENA Group (hereinafter referred to as ABENA, as the consolidated group of companies). The “Sustainability in ABENA” section highlights results from the past year and unfolds our ambitions towards 2030. Materiality analysis In 2022, we conducted our first materiality analysis in accordance with good practice, as specified in the GRI guidelines. By combining our material topics with data from ABENA's entities, we form the foundation for future progress and measurements. See page 26 for more information. Methodology and reporting practice The sustainability report has been prepared with reference to the Global Reporting Initiative’s (GRI) requirements from 2021 (GRI 1, GRI 2, and GRI 3). See more, including our GRI content index and key performance indicators on page 60. BECAUSE WE CARE 2
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