GN Store Nord
ESRS disclosure: ESRS ESRS 2 \ DR BP-1
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- Provide information on whether the sustainability statement has been prepared on a consolidated or individual basis, as per Disclosure Requirement BP-1 – General basis for preparation of the sustainability statement.
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Question Id: BP-1_01
GN’s Sustainability Statement is reported based on the same consolidation principles as the financial statements, covering all GN divisions, markets, and global levels.
Report Date: 4Q2024Relevance: 90%
- Confirm whether the scope of consolidation for the consolidated sustainability statement aligns with that of the financial statements. If not applicable, declare whether the reporting undertaking is exempt from preparing financial statements or is preparing consolidated sustainability reporting in accordance with Article 48i of Directive 2013/34/EU.
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Question Id: BP-1_02
GN’s Sustainability Statement is reported based on the same consolidation principles as the financial statements, covering all GN divisions, markets, and global levels.
Report Date: 4Q2024Relevance: 95%
- Provide a detailed account of the extent to which the sustainability statement encompasses the undertaking's upstream and downstream value chain, as stipulated in Disclosure Requirement BP-1 concerning the general basis for preparation of the sustainability statement.
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Question Id: BP-1_04
Following the materiality assessment and due diligence processes, this Sustainability Statement covers all upstream and downstream value chain activities.
Report Date: 4Q2024Relevance: 60%
- Provide a detailed explanation of the methodology employed to determine the material information for disclosure concerning material impacts, risks, and opportunities. This should include any thresholds applied and the criteria from ESRS 1 section 3.2 regarding material matters and materiality of information that have been implemented.
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Question Id: IRO-2_13
In 2023, the double materiality process was commenced in accordance with ESRS 1. The process involved mapping the value chain and identifying industries impacted. A scoring key from 0-5 was developed for impact and risk materiality, with thresholds set at 2 or above for materiality and 3 or above for highly material topics. The process assessed 31% of topics as highly material and 21% for own operations, and 45% for the value chain. Three analytical approaches were applied: desk research, internal workshops, and external stakeholder interviews. The process was reviewed by senior management and approved by the Audit Committee in August 2024.
Report Date: 4Q2024Relevance: 85%