Gabriel_Annual_Report_2024-25 - Flipbook - Page 26
GENERAL
INFORMATION
This section contains general information
forming the basis for Gabriel’s sustainability
statement in accordance with the Corporate
Sustainability Reporting Directive (CSRD).
The objective is to give the reader an understanding of the framework, assumptions and
processes on which the statement’s content
and structure are based.
26 General basis for preparation of
the sustainability statement
29 Sustainability strategy
30 Sustainability policy
31 Interests and views of stakeholders
General basis for preparation of the sustainability statement
This sustainability statement covers the Gabriel Group
and applies the same consolidation principles as the financial reporting. The statement applies the principles
for operational control and covers Gabriel Holding A/S
and wholly-owned subsidiaries.
32 Double materiality assessment
38 Incorporation by reference
Documentation
Gabriel’s management system contains policies and
process descriptions and forms the documentation basis
for the sustainability work and sustainability statement.
The company’s policies and core process descriptions
are determined and approved by management. Subprocess descriptions are determined and approved by
the manager or leader who is responsible for the area
and holds authority to do so. Quality functions are trained
in and responsible for checking that process descriptions
are contained in documents and comply with policies
and core processes. The management system is certified
under ISO 9001 and ISO 14001 and audited by internal
and external auditors.
Time horizons
The time horizons recommended in the CSRD are used
in the present statement. Short-term is therefore defined
as up to one year, medium-term as one to five years and
long-term as more than five years.
The value chain
Material impacts, risks and opportunities relating to the
upstream and downstream value chain are included in
this statement. These impacts, risks and opportunities
are the outcome of the double materiality assessment
(see page 32), and how they are addressed is described
under each topical section in this statement. The value
chain is illustrated on page 28.
Data and disclosures relating to the value chain are
more uncertain than data relating to the company’s
own operations because there is a better possibility of
obtaining primary data from our own operations. The
accuracy of estimates in this statement is considered
true and fair. The use of estimates is described under
accounting policies in the topical sections Climate and
energy (ESRS E1), Water (ESRS E3) and Resource use
and circular economy (ESRS E5), and value chain estimates are used. Future work will make greater use of
primary data.
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