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 |
