Gabriel_Annual_Report_2024-25 - Flipbook - Page 27
CONTENTS // SUSTAINABILITY STATEMENT // GENERAL INFORMATION
Sources of estimation and outcome uncertainty
Where data are estimated via indirect sources such as
databases, this is stated and explained under accounting policies in the relevant topical sections Climate and
energy (ESRS E1), Water (ESRS E3) and Resource use and
circular economy (ESRS E5). Any uncertainties, including
measurement methodologies and data availability, are
also described here.
Changes in the preparation or presentation
of sustainability information
This is Gabriel’s first sustainability statement under
CSRD legislation. Previous reports are available at www.
gabriel.dk.
Disclosures stemming from other legislation
or generally accepted sustainability reporting
pronouncements
Gabriel prepares statements in accordance with Section
99a of the Danish Financial Statements Act, which concerns the statutory statement on social responsibility, and
other legislation as described in the Business conduct
section. Gabriel includes disclosures stemming from
other reporting standards and frameworks such as the
GHG Protocol, the Science Based Targets initiative and
the UN Global Compact. Where other reporting standards or frameworks are used in full or in part, we refer
to the relevant standards in the topical sections. A list of
other legislation can be seen on page 76.
Disclosure requirements included
in the sustainability statement
A list of items of disclosure of the European Sustainability Reporting Standards (ESRS) which are included in
the sustainability statement, can be seen on page 35.
Incorporation by reference
A list of ESRS disclosure requirements with references to
the pages where the requirement is described is provided on page 38.
Disclosures in relation to governance and controls
(Governance, GOV-1, GOV-2, GOV-3 and GOV-5) are
provided on pages 15-19 and 22-23.
Statement on due diligence
Core elements of due diligence
Page
a) Embedding due diligence in governance, strategy and business model
15-19, 29
b) Dialogue with affected stakeholders in all key steps
of the due diligence process
31
c) Identification and assessment of adverse impacts
32-34
d) Taking actions to address these adverse impacts
40-42, 51-54, 60-62, 64-68, 73-74
e) Tracking the effectiveness of these efforts and communicating
42, 54, 61, 67, 70, 74
Business model
Management
processes
Strategy
process
Core processes
A and B
customers
Intellectual property, know-how
and results of innovation
Gabriel has not omitted any information relating to intellectual property, know-how or results of innovation.
Mission
Vision
Strategy
Policies
Organisation &
responsibility
Management
review
Resource
optimisation
Communication
Key Account Management
All
customers
Investor
relations
Product innovation
– from potential to
regular customer relations
– from concept
to product ready for sale
A customers
Logistics
Price competitiveness
lowest cost
Suppliers
– from customer order
to product supplied
The company uses the phase-in provisions stated in
ESRS 1 Appendix C.
Data and measurements
Except for the independent auditor’s report, the disclosed data and measurements have not been verified
by external parties.
Operating
companies
Europe
Gabriel A/S
United States
Gabriel North America Inc.
Gabriel Asia Pacific
Gabriel (Tianjin) International
Trading Co. Ltd.
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