ESG category 2022 2023 2024 2025
Type of disclosure (stand-alone or integrated) independent independent independent integrated
Frequency of disclosure (annual, quarterly) yearly yearly yearly yearly updated quarterly
Disclosure format (simple or standardised) simple standardised standardised standardised
External audit (yes, no) no no no no
Targets (yes, no, monitoring) yes yes yes yes
ESG category (level) during the year (in which it can be classified based on existing elements) middel level middel level middel level advanced level
Development targets for leveling up by the end of the year (e.g. use of standard, certification, etc.) according to GRI standards according to GRI standards according to GRI standards according to GRI standards preparation for third-party certification
Measures planned by the end of the year (e.g.: baseline definition, assessment of reporting processes/capacity, development of data collection methodology, realisation of materiality assessment, etc.) baseline definition, assessment of reporting processes/capacity, development of data collection methodology, realisation of materiality assessment, identification of KPIs developing a methodology for integrated reporting, expand data collection capacity, review materiality and KPIs, developing monitoring, monitoring making the accounting system suitable for integrated reporting review of materiality and KPIs, monitoring review of materiality and KPIs, monitoring