Annex 2 GRI index
GRI-index
| Declaration of Use |
Royal Avebe has reported in line with the principles of (and with reference to) the GRI standards for the period from 1 August 2024 to 31 July 2025. | |
|---|---|---|
| GRI 1 applied | GRI 1: Foundation 2021 | |
| GRI sector standard(s) applicable | No specific sector standard applied | |
| GRI standard |
Disclosure |
Location: Annual report (and/or website) |
|---|---|---|
| General disclosures | ||
| GRI 2: General Disclosures 2021 | 2-1 Organisation details | • The figures at a glance: Key figures • Imprint |
| GRI 2: General Disclosures 2021 | 2-2 Entities included in the organisation’s sustainability reporting | • The figures at a glance: Key figures • Annex 1 About this report • Addresses |
| GRI 2: General Disclosures 2021 | 2-3 Reporting period, frequency and contact | • Annex 1 About this report • Imprint |
| GRI 2: General Disclosures 2021 | 2-4 Reformulations of information | • Annex 1 About this report |
| GRI 2: General Disclosures 2021 | 2-6 Activities, value chain and other business relationships |
• The figures at a glance: Key figures • Strategy Accelerate and Strengthen: This is Royal Avebe | How we create value • Strategy Accelerate and Strengthen: Our value creation model |
| GRI 2: General Disclosures 2021 | 2-7 Employees | • The figures at a glance: Key figures • The figures at a glance: Social key figures |
| GRI 2: General Disclosures 2021 | 2-8 External employees | • The figures at a glance: Social key figures |
| GRI 2: General Disclosures 2021 | 2-9 Board structure and composition | • Corporate Governance |
| GRI 2: General Disclosures 2021 | 2-10 Appointment and selection of the highest governing body | • Corporate Governance: Governance and assurance |
| GRI 2: General Disclosures 2021 | 2-11 Chair of the highest governing body | • Corporate Governance: Governance and assurance • Report of the board of directors: Report and Outlook |
| GRI 2: General Disclosures 2021 | 2-12 Role of the highest governing body in overseeing the management of impacts | • Corporate Governance: Governance and assurance |
| GRI 2: General Disclosures 2021 | 2-13 Delegation of responsibility for impact management | • Corporate Governance: Governance and assurance |
| GRI 2: General Disclosures 2021 | 2-14 Role of the highest governing body in sustainability reporting | • ESG: Double materiality analysis • Annex 1 About this report |
| GRI 2: General Disclosures 2021 | 2-15 Conflict of interest | • Corporate Governance: Governance and assurance • Annex 5 Management & supervisory board profiles |
| GRI 2: General Disclosures 2021 | 2-16 Communication of critical concerns | • Corporate Governance: Governance and assurance |
| GRI 2: General Disclosures 2021 | 2-17 Collective knowledge of the highest governing body | • Corporate Governance: Governance and assurance • Annex 3 Stakeholders and collaborations • Annex 6 Terms and abbreviations |
| GRI 2: General Disclosures 2021 | 2-18 Evaluation of the performance of the highest governing body | • Corporate Governance: Governance and assurance |
| GRI 2: General Disclosures 2021 | 2-19 Remuneration policy | • Corporate Governance: Governance and assurance |
| GRI 2: General Disclosures 2021 | 2-20 Process for determining remuneration | • Corporate Governance: Governance and assurance |
| GRI 2: General Disclosures 2021 | 2-22 Statement on the Sustainable Development Strategy | • Report of the board of directors: Report of the board of directors |
| GRI 2: General Disclosures 2021 | 2-23 Policy commitments | • Corporate governance (https://www.avebe.com/about-us/downloads/) • Responsible sourcing policy (https://www.avebe.com/about-us/downloads/) |
| GRI 2: General Disclosures 2021 | 2-24 Anchoring policy commitments | • Corporate Governance: Governance and assurance • Strategy Accelerate ad Strenghten: The basis of our strategy: safety, sustainability and innovation |
| GRI 2: General Disclosures 2021 | 2-25 Processes to remedy negative consequences | • Corporate Governance: Governance and assurance • Corporate governance (https://www.avebe.com/about-us/downloads/) • Responsible sourcing policy (https://www.avebe.com/about-us/downloads/) |
| GRI 2: General Disclosures 2021 | 2-26 Mechanisms for requesting advice and raising concerns | • Corporate Governance: Governance and assurance • Corporate governance (https://www.avebe.com/about-us/downloads/) • Speak-up Introduction (https://www.avebe.com/about-us/downloads/) |
| GRI 2: General Disclosures 2021 | 2-28 List of stakeholder groups engaged by the organisation | • Annex 3 Stakeholders and collaborations |
| GRI 2: General Disclosures 2021 | 2-29 Approach to stakeholder engagement | • Annex 3 Stakeholders and collaborations |
| GRI 2: General Disclosures 2021 | 2-30 Collective agreements | • The figures at a glance: Social key figures |
| Material topics | ||
| GRI 3: Material Topics 2021 |
3-1 Process for determining material topics | • ESG: Sustainability at Royal Avebe • ESG: ESG Governance • ESG: Double materiality analysis |
| GRI 3: Material Topics 2021 | 3-2 List of material topics | • ESG: Material issues |
| GRI 300: Topic-specific Standard: Environmental | ||
| Resource security | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | • Strategy Accelerate ad Strenghten: The basis of our strategy: safety, sustainability and innovation • ESG • ESG: Material issues: Resouce security |
| Own indicator | Resource security including direct economic value including performance indicator to growers | • Report of the board of directors: Report and Outlook • ESG: Material issues: Resouce security |
| Energy en CO2 reduction | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | • Strategy Accelerate ad Strenghten: The basis of our strategy: safety, sustainability and innovation • ESG • ESG: Material issues: Climate change mitigation • ESG: Material issues: Energy management |
| GRI 302: Energy 2016 | 302-1 Energy consumption within the organisation | • ESG: Material issues: Energy management |
| GRI 302: Energy 2016 | 302-4 Reducing energy consumption | • ESG: Material issues: Energy management |
| GRI 305: Emissions 2016 | 305-1 Direct (Scope 1) greenhouse gas emissions | • ESG: Material issues: Climate change mitigation |
| GRI 305: Emissions 2016 | 305-2 Indirect greenhouse gas emissions from energy (Scope 2) | • ESG: Material issues: Climate change mitigation |
| GRI 305: Emissions 2016 | 305-3 Other indirect (Scope 3) greenhouse gas emissions | • ESG: Material issues: Climate change mitigation |
| GRI 305: Emissions 2016 | 305-4 Greenhouse gas emissions intensity | • ESG: Material issues: Climate change mitigation |
| GRI 102: Climate Change 2025 | 102-4 Greenhouse Gas Emissions Reduction Targets and Progress | • ESG: Material Topics: Mitigation of Climate Change |
| GRI 102: Climate Change 2025 | 102-5 Scope 1 Greenhouse Gas Emissions | • ESG: Material Topics: Mitigation of Climate Change |
| GRI 102: Climate Change 2025 | 102-6 Scope 2 Greenhouse Gas Emissions | • ESG: Material Topics: Mitigation of Climate Change |
| GRI 102: Climate Change 2025 | 102-7 Scope 3 Greenhouse Gas Emissions | • ESG: Material Topics: Mitigation of Climate Change |
| GRI 102: Climate Change 2025 | 102-8 Greenhouse Gas Emissions Intensity | • ESG: Material Topics: Mitigation of Climate Change |
| GRI 305: Emissions 2016 | 305-5 Reducing greenhouse gas emissions | • ESG: Material issues: Climate change mitigation |
| Water |
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| GRI 3: Material Topics 2021 | 3-3 Management of material topics | • Strategy Accelerate ad Strenghten: The basis of our strategy: safety, sustainability and innovation • ESG • ESG: Material issues: Water abstraction • ESG: Material issues: Water pollution |
| GRI 303: Water and Effluents 2018 | 303-2 Managing the effects of water discharges | • ESG: Material issues: Water pollution |
| GRI 303: Water and Effluents 2018 | 303-3 Water abstraction | • ESG: Material issues: Water abstraction |
| Circular waste streams | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | • Strategy Accelerate ad Strenghten: The basis of our strategy: safety, sustainability and innovation • ESG • ESG: Material issues: Circular waste streams |
| Own indicator | We want to avoid residual flows or find applications where these residual flows can be (re)used at the highest possible value. | • ESG: Material issues: Circular waste streams |
| Plant-based products industrial | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | • Strategy Accelerate ad Strenghten: The basis of our strategy: safety, sustainability and innovation • ESG • ESG: Material issues: Plant-based products industrial |
| Own indicator | Maximise Avebe's added value in the plant-based construction and food packaging industry with its product offering | • ESG: Material issues: Plant-based products industrial |
| GRI 400: Topic-specific Standard: Social | ||
| Plant-based foods | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | • Strategy Accelerate ad Strenghten: The basis of our strategy: safety, sustainability and innovation • ESG • ESG: Material issues: Plant-based foods |
| Own indicator | Maximise the value of food ingredients used in plant-based and eco-friendly end products. | • ESG: Material issues: Plant-based foods |
| Safe working | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | • Strategy Accelerate ad Strenghten: The basis of our strategy: safety, sustainability and innovation • ESG • ESG: Material issues: Safe working |
| GRI 403: Occupational Health and Safety 2018 | 403-2 Hazard identification, risk assessment and incident investigation | • ESG: Material issues: Safe working |
| GRI 403: Occupational Health and Safety 2018 | 403-3 Occupational health services | • ESG: Material issues: Safe working |
| GRI 403: Occupational Health and Safety 2018 | 403-4 Worker participation, consultation and communication on occupational health and safety | • ESG: Material issues: Safe working |
| GRI 403: Occupational Health and Safety 2018 | 403-5 Employee training on occupational health and safety | • ESG: Material issues: Safe working |
| GRI 403: Occupational Health and Safety 2018 | 403-7 Prevention and mitigation of occupational health and safety effects directly related to business relationships | • ESG: Material issues: Safe working |
| GRI 403: Occupational Health and Safety 2018 | 403-9 Work-related injuries | • ESG: Material issues: Safe working |
| Attractive employer | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | • Strategy Accelerate ad Strenghten: The basis of our strategy: safety, sustainability and innovation • ESG • ESG: Material issues: Attractive employer |
| Own indicator | Efforts to be an attractive employer now and in the future | • ESG: Material issues: Attractive employer |
| GRI 404: Training and Education 2016 | 404-2 Employee skills enhancement and transition assistance programs | • ESG: Material issues: Attractive employer |
| Food safety | ||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | • Strategy Accelerate ad Strenghten: The basis of our strategy: safety, sustainability and innovation • ESG • ESG: Material issues: Food safety |
| Own indicator | Ensure food safety compliance in accordance with laws, regulations and customer requirements | • ESG: Material issues: Food safety |