{"entity":{"name":"Acme Supplies SRL","legal_form":"Société à responsabilité limitée (SRL)","registration_number":"BE0123456789","address":"Rue de la Loi 100, 1040 Brussels, Belgium","sector":"Wholesale distribution of industrial supplies (NACE 46.74)","employees":142},"period":{"start":"2025-01-01","end":"2025-12-31","label":"FY2025"},"highlights":"FY2025 was Acme's second voluntary ESG exercise. Scope 1+2 emissions fell 8.4% year-on-year driven by the rooftop PV installation at the Havenlaan warehouse and the switch to a 100%-renewable electricity contract. Employee turnover stabilised at 11.2% and the gender pay gap narrowed by 2.1 points. Governance work focused on rolling out the new Supplier Code of Conduct (applicable to 100% of Tier-1 suppliers by Q4) and the first Board-level ESG committee. Acme remains outside the mandatory CSRD scope but publishes this report to support customer due-diligence requests and the 2030 net-zero commitment.","environmental":[{"name":"Scope 1 + 2 GHG emissions (market-based)","value":"842","unit":"tCO2e","yoy_change":"-8.4%"},{"name":"Renewable electricity share","value":"94","unit":"%","yoy_change":"+41 pts"},{"name":"Waste diverted from landfill","value":"78","unit":"%","yoy_change":"+6 pts"},{"name":"Water withdrawal","value":"3 180","unit":"m³","yoy_change":"-3.1%"},{"name":"Packaging — recycled content","value":"62","unit":"%","yoy_change":"+11 pts"}],"social":[{"name":"Headcount (end of period)","value":"142","unit":"FTE","yoy_change":"+8 FTE"},{"name":"Gender pay gap (mean, all roles)","value":"18.3","unit":"%","yoy_change":"-2.1 pts"},{"name":"Women in leadership","value":"30","unit":"%","yoy_change":"+4 pts"},{"name":"Training hours per FTE","value":"22.6","unit":"hours","yoy_change":"+3.4 h"},{"name":"Lost-time injury frequency rate (LTIFR)","value":"1.8","unit":"per 1M hours","yoy_change":"-0.9"},{"name":"Voluntary turnover","value":"11.2","unit":"%","yoy_change":"-0.3 pts"}],"governance":[{"name":"Board-level ESG committee meetings","value":"4","unit":"per year","yoy_change":"new"},{"name":"Suppliers covered by Code of Conduct (Tier 1)","value":"100","unit":"%","yoy_change":"+38 pts"},{"name":"Average supplier payment time","value":"47","unit":"days","yoy_change":"-6 days"},{"name":"Confirmed corruption incidents","value":"0","unit":"cases","yoy_change":"0"},{"name":"Whistleblowing reports received","value":"2","unit":"cases","yoy_change":"+1"}],"targets":[{"metric":"Net-zero Scope 1+2 emissions","target_value":"0 tCO2e (market-based)","target_year":2030},{"metric":"Gender pay gap (mean)","target_value":"≤ 5%","target_year":2028},{"metric":"Women in leadership","target_value":"≥ 40%","target_year":2028},{"metric":"Supplier payment time","target_value":"≤ 30 days","target_year":2026},{"metric":"Packaging recycled content","target_value":"≥ 90%","target_year":2027}],"signatory":{"name":"Isabelle Moreau","role":"Chief Financial Officer, Acme Supplies SRL","date":"2026-03-18","place":"Brussels"}}