Beter Bed Holding

GRI INDEX 2014

Identified material aspects & boundaries

G4-17
Entities included in the organisation’s consolidated financial statements.

A detailed description of the principles of consolidation is available in the Annual Report in the section General notes.





G4-18
Process for defining the CSR report content and the Aspect Boundaries.

In the preceding year, Beter Bed Holding arranged for an external materiality analysis to be performed by the consultancy firm MVOplossingen, which specialises on CSR reporting in Annual Reports. The matrix based on this analysis is reported in the 2013 Annual Report and determines 50% of the current materiality matrix.

In 2014, a dialogue took place with 14 stakeholders, including staff, shareholders, suppliers, other companies in our sector and NGOs. The remaining 50% of the current materiality matrix is based on the importance attached by stakeholders to the topics. The dialogue is described in detail in the section Stakeholder Engagement.


Reporting strategy

The importance of the topics has been determined using the procedure described above. Topics have been rated on a scale from 1 to 5 along two axes:

  • relevance of the topic for the organisation;

  • the impact that the topic has on the organisation or vice versa.

All topics with an aggregate weighting of 7 or more are discussed in the Annual Report. Topics with a weighting of more than 6 are reported in detail in the GRI Index. Topics with a lower weighting are only discussed if the information is readily available.

The weighting of the topics is reported in the indicator G4-19.


Combination of topics

The list of GRI G4 topics is so long and detailed that the organisation has combined several related topics in the following cases. Stakeholders have approved this consolidation.

Aspects

Combined

Compliance

G4-EN29

Fines and sanctions Environmental laws and regulations

G4-SO8

Fines and sanctions Non-compliance Laws and Regulations

G4-PR9

Fines and sanctions regarding Products and Services

Procurement Practices

G4-EC9

Spending on local suppliers

G4-EN32-33

Supplier Environmental Assessment

G4-LA14-15

Supplier Assessment for Labor Practices

G4-HR10-11

Supplier Human Rights Assessment

G4-SO9-10

Supplier Assessment for Impacts on Society

Grievance Mechanisms

G4-EN34

Environmental Grievance Mechanisms

G4-LA16

Labor Practices Grievance Mechanisms

G4-HR12

Human Rights Grievance Mechanisms

G4-SO11

Grievance Mechanisms for Impacts on Society

Fair communication

G4-PR3-5

Product and Service Labeling

G4-PR6-7

Marketing Communications

G4-PR8

Customer Privacy

Diversity

G4-LA12

Diversity & Equal opportunity

G4-LA13

Equal Remuneration

Human Rights

G4-HR1-2

Investment

G4-HR3

Non-discrimination

G4-HR4

Freedom of Association & Collective Bargaining

G4-HR5

Child Labor

G4-HR6

Forced or Compulsory Labor

G4-HR7

Security Practices

G4-HR8

Indigenous Rights

G4-HR9

Assessment

Fair business

G4-SO3-5

Anti-corruption

G4-SO6

Public Policy

G4-SO7

Anti-competitive Behavior

G4-19
Material Aspects identified in the process for defining report content.


Aspects

Impact

Relevance

Total

Economic Performance

4

3

7

Market Presence

3

3

6

Indirect Economic Impacts

3

2

5

Materials

4

4

8

Energy

4

4

8

Water

2

2

4

Biodiversity

1

2

3

Emissions

3

4

7

Effluents and Waste

3

4

7

Products & Services

4

3

7

Transport

2

3

5

Environmental protection

3

2

5

Employment

3

3

6

Labor/Management Relations

4

3

7

Occupational Health and Safety

4

4

8

Training & Education

4

3

7

Diversity

3

4

7

Human Rights

4

3

7

Local Communities

3

2

5

Fair Business

3

3

6

Customer Health and Safety

5

4

9

Fair Communications

4

3

7

Compliance

4

4

8

Procurement Practices

4

4

8

Grievance Mechanisms

4

4

8

G4-20
For each material Aspect, report the Aspect Boundary within the organisation.

The report deals with Beter Bed Holding as a whole. In cases where this principle is not applied, this is expressly stated. No distinction is made between the business units regarding the relevance of material aspects, since the formulas are very similar.




G4-21
For each material Aspect, report the Aspect Boundary outside the organisation.

Materials

Beter Bed Holding does not itself produce any goods. In the choice of (sustainable) materials, the company depends heavily on its suppliers. Beter Bed Holding is engaged in a dialogue with its suppliers to make the products sustainable.

Effluents & Waste

Beter Bed Holding depends on its service providers for the actual processing of waste. The tender process for waste processing includes a guarantee that as much waste as possible will be recycled.

Human Rights

In order to prevent abuses in the supply chain, the code of conduct for suppliers states (among other things) that companies must respect human rights.


G4-22
Effect of any restatements of information provided in previous reports, and the reasons for such restatements.

CO2 emissions for 2013 due to electricity consumption were wrongly calculated by applying the conversion factor for the Netherlands to all countries. More detailed information on this, as well as the effect of the correction, is reported under the indicator indirect CO2 emissions.

In 2013, the percentage of certified mattresses in Germany and the Netherlands was reported on the basis of the number of mattresses sold. With effect from 2014, indicator PR1 is reported as a percentage of the revenue for the whole company.


G4-23
Significant changes from previous reporting periods in the Scope and Aspect Boundaries.

As a result of prioritisation on the basis of the stakeholder dialogue, the following topics have become material:


Organisational profile

Stakeholder Engagement