Reporting framework, references, and guidelines This report follows the same reporting frameworks as those of recent years: GRI (Global Reporting Initiative of 2021) and SASB (Sustainability Accounting Standards Board). The full list of specific standards and indicators from both reporting frameworks is included in the last section of the report, entitled 'GRI and SASB Index'. The report was prepared by PENNY representatives with the assistance of an external consultant specializing in sustainability. At REWE Group level, we have started updating and restructuring the sustainability reporting process to meet the new requirements of the EU Corporate Sustainability Reporting Directive (CSRD). Understanding the content To provide easy-to-follow clarity and traceability in terms of reported information, we have kept the same report structure as in the previous year. This structure was developed to facilitate quick and efficient recognition of the fundamentals of our business. The only update in terms of the structure of the report was the removal of the sections dedicated to progress initiatives at the end of each chapter, as there were no new developments in this regard. At the same time, we moved the sections with the centralizing tables on the impacts of material aspects on the economic, environmental, and social directions from the beginning of each chapter. The impacts were updated and supplemented with risks and opportunities and can be found in a centralized way in the chapter "Sustainability Step by Step", section "Materiality Matrix". It is essential to communicate how we manage the impact we generate and highlight our measurable achievements. We monitor progress not only to meet our sustainability goals, but also to support operational goals that help reduce our impact. Within the report, you will find specific icons that will help quickly identify information of interest and that have particular significance. EXPLANATION OF THE IMPACT HOW WE CONTROL THE IMPACT OUR IMPACT AND PERFORMANCE IN FIGURES At the same time, within the report a series of terms and names are presented in the form of abbreviations: BREEAM – Building Research Establishment Environmental Assessment Methodology CHEP – Commonwealth Handling Equipment Pool CSP – Career Succession Planning CSR – Corporate Social Responsibility DRS – National Deposit-Return System FRF – Romanian Football Federation FSC – Forest Stewardship Council GHG – Greenhouse gases HACCP – Hazard Analysis and Critical Control Point HR – Human Resources IFCO – International Food Container Organization ISS – Institutional Shareholder Services group of companies LkSG – Lieferkettensorgfaltspflichtengesetz (German Supply Chain Due Diligence Act) rPET – recycled PET UTZ – UTZ Certification Assurance of selected non-financial indicators Certain indicators in this report (selected according to their strategic importance to the company), distinctively marked with the symbol and presented in the "Assurance of selected non-financial indicators" section have undergone a limited assurance process in accordance with the International Standard on Assurance Engagements ("ISAE") 3000 (Revised) Assurance Engagements, other than audits or reviews of historical financial information, issued by the International Auditing and Assurance Standards Board. The independent limited assurance report on the selected non-financial indicators presented in the Sustainability Report of REWE (România) S.R.L. on 31st of December 2023 can be found in the section "Assurance on selected non-financial indicators". The Independent Limited Assurance Report on Selected Non-Financial Indicators Presented in the Sustainability Report, which can be found at the end of the report, details the used assurance method used, the applied standard, the limitations of the assurance, as well as the verified indicators. SUSTAINABILITY STEP BY STEP CORPORATE GOVERNANCE AND BUSINESS SUSTAINABLE ASSORTMENT ENERGY, CLIMATE AND RESOURCES EMPLOYEES AND SOCIETY GRI & SASB INDEX ASSURANCE OF SELECTED NON-FINANCIAL INDICATORS
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