CSRD reporting Past We can only make the chain sustainable if all partners work together transparently and take joint responsibility. Royal Lemkes has made significant progress on both sustainability and social impact during the last seven years. We worked with our stakeholders to gather information and identify key sustainability themes. An external party conducted a baseline ESG survey. We acquired a lot of data and had extensive discussions on the environmental and social aspects and made a start on elaborating the governance aspect in further detail. Present In 2024, we are taking the first steps towards reporting in accordance with the Corporate Sustainability Reporting Directive (CSRD). The directive comes into effect in 2025 and requires us to collect and disclose information from our dialogues on sustainability matters with stakeholders. The outcomes of these discussions are assessed from two perspectives, referred to as ‘double materiality’. As before, we examine stakeholders’ impact on Royal Lemkes, but we now also consider their impact on the wider world. CSRD assists us in bringing focus to our sustainability strategy. We evaluate whether our current sustainability and social impact themes remain relevant. Where appropriate, we recalibrate themes to further improve our impact on people and the environment. Future We will stay on track to meet the CSRD directive. As a result, our sustainability information will be more transparent and of higher quality in terms of the impact on humanity and the climate. Ultimately, this directive will help us achieve our goal of selling twice as many plants by 2030, with all plants being ‘positive plants’. That is to say, their impact on the environment and our lives will be entirely positive. 32
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