{"reference":"ESRS-2025-SUMMARY","entity":{"name":"Acme Supplies SRL","legal_form":"Société à responsabilité limitée","registration_number":"BE0123456789","country_code":"BE","consolidation_scope":"individual"},"period":{"start_date":"2025-01-01","end_date":"2025-12-31"},"preparer":{"name":"Isabelle Durand","title":"Chief Sustainability Officer","email":"sustainability@acme-supplies.eu"},"materiality_assessment":{"summary":"The 2025 double-materiality assessment confirmed four topics as material: climate change (E1), resource use and circular economy (E5), own workforce (S1), and business conduct (G1). Climate change and own workforce are material from both an impact and a financial perspective; resource use is primarily impact-material; business conduct is primarily financial-material.","methodology":"Long list of sub-topics built from ESRS 1 AR 16, screened against the value chain (own operations, upstream logistics, downstream distribution). Severity, scale and irremediability scored on a 1-5 scale for impact materiality; financial materiality assessed over short (<1y), medium (1-5y) and long (>5y) horizons. Threshold for materiality set at a combined score >= 3.0, validated by the executive committee and reviewed by the audit committee on 2026-02-12.","stakeholders_engaged":["Employees (works council and anonymous survey, n=142)","Key suppliers (top 20 by spend)","Customers (B2B account review meetings)","Lenders (ING, BNP Paribas Fortis)","Local community representatives at the Liège warehouse"]},"material_topics":[{"topic_code":"E1","topic_name":"Climate change","material_impacts":["Scope 1+2 emissions from three warehouses (natural gas heating, electricity)","Scope 3 emissions from upstream road logistics across the BENELUX distribution network"],"financial_risks":["EU ETS 2 extension to buildings and road transport from 2027 increases operating cost","Rising cost of carbon-priced inputs from CBAM-covered suppliers","Physical risk: flooding exposure at the Liège warehouse (2021 precedent)"],"time_horizon":"medium","disclosure_requirements_covered":["E1-1","E1-4","E1-5","E1-6"]},{"topic_code":"E5","topic_name":"Resource use and circular economy","material_impacts":["Single-use plastic packaging on outbound shipments","Cardboard consumption from secondary packaging"],"financial_risks":["Packaging and Packaging Waste Regulation (EU) 2025/40 reuse targets from 2030"],"time_horizon":"long","disclosure_requirements_covered":["E5-4","E5-5"]},{"topic_code":"S1","topic_name":"Own workforce","material_impacts":["Working conditions of warehouse operators (shift work, manual handling)","Gender pay gap in sales and management grades"],"financial_risks":["Talent attraction and retention cost in a tight BENELUX logistics labour market"],"time_horizon":"short","disclosure_requirements_covered":["S1-10","S1-14","S1-16"]},{"topic_code":"G1","topic_name":"Business conduct","material_impacts":["Payment practices toward smaller suppliers","Anti-corruption culture across the sales function"],"financial_risks":["Reputational and financial exposure under the Late Payment Directive recast","Sanctions risk under Directive (EU) 2017/1371 on financial-interest fraud"],"time_horizon":"short","disclosure_requirements_covered":["G1-3","G1-4","G1-6"]}],"disclosure_mapping":[{"disclosure_code":"E1-1","title":"Transition plan for climate change mitigation","location_in_statement":"Section 4.1.1 — pp. 42-48","key_data_points":["1.5°C-aligned target: -42% Scope 1+2 by 2030 vs. 2024 baseline","Capex plan: EUR 3.2M for heat-pump conversion at Liège and Antwerp warehouses 2026-2028"]},{"disclosure_code":"E1-5","title":"Energy consumption and mix","location_in_statement":"Section 4.1.5 — pp. 52-54","key_data_points":["Total energy consumption: 4,210 MWh","Share of renewable electricity: 94%"]},{"disclosure_code":"E1-6","title":"Gross Scopes 1, 2, 3 and total GHG emissions","location_in_statement":"Section 4.1.6 — pp. 55-59","key_data_points":["Scope 1: 318 tCO2e","Scope 2 (market-based): 524 tCO2e","Scope 3 (category 4 upstream transport): 2,840 tCO2e"]},{"disclosure_code":"E5-5","title":"Resource outflows related to products and packaging","location_in_statement":"Section 4.5.5 — pp. 78-80","key_data_points":["Packaging recyclable content: 71%","Reusable packaging share: 8% (target 40% by 2030)"]},{"disclosure_code":"S1-10","title":"Adequate wages","location_in_statement":"Section 5.1.10 — pp. 95-96","key_data_points":["100% of employees paid at or above the applicable living wage benchmark (WageIndicator BE 2025)"]},{"disclosure_code":"S1-14","title":"Health and safety metrics","location_in_statement":"Section 5.1.14 — pp. 99-101","key_data_points":["Recordable work-related injuries: 6 (rate 4.1 per million hours)","Fatalities: 0"]},{"disclosure_code":"G1-4","title":"Incidents of corruption or bribery","location_in_statement":"Section 6.1.4 — p. 118","key_data_points":["Confirmed incidents: 0","Ongoing investigations: 1 (supplier gifting policy breach)"]},{"disclosure_code":"G1-6","title":"Payment practices","location_in_statement":"Section 6.1.6 — pp. 119-120","key_data_points":["Average time to pay an invoice: 47 days","Share of payments aligned with contractual terms: 82%"]}],"key_metrics":[{"metric_name":"Scope 1+2 GHG emissions (market-based)","metric_value":"842","unit":"tCO2e","year_over_year_change":"-12.0%","baseline_year":2024,"esrs_reference":"E1-6"},{"metric_name":"Renewable electricity share","metric_value":"94","unit":"%","year_over_year_change":"+9.0 pp","baseline_year":2024,"esrs_reference":"E1-5"},{"metric_name":"Packaging reusable share","metric_value":"8","unit":"%","year_over_year_change":"+3.0 pp","baseline_year":2024,"esrs_reference":"E5-5"},{"metric_name":"Gender pay gap (unadjusted)","metric_value":"18.3","unit":"%","year_over_year_change":"-1.4 pp","baseline_year":2024,"esrs_reference":"S1-16"},{"metric_name":"Recordable injury rate","metric_value":"4.1","unit":"per million hours worked","year_over_year_change":"-0.6","baseline_year":2024,"esrs_reference":"S1-14"},{"metric_name":"Average supplier payment time","metric_value":"47","unit":"days","year_over_year_change":"-4 days","baseline_year":2024,"esrs_reference":"G1-6"},{"metric_name":"Confirmed incidents of corruption","metric_value":"0","unit":"count","esrs_reference":"G1-4"}],"assurance":{"level":"limited","provider":"KPMG Bedrijfsrevisoren BV, Belgium","opinion_date":"2026-03-15"},"approval":{"approved_by_body":"Board of Directors","date":"2026-03-20"}}