Rosendahl Design Group A/S Annual Report 2023 • ESG Reporting FIGURE 5 MATERIALITY ASSESSMENT OUTCOME High Moderate 11 7 12 13 14 16 15 1 2 3 5 4 6 8 10 9 Impact on environment/society Low Low Impact on business Moderate High 1. Carbon emissions Scope 3 (E1) 2. Product carbon footprint and circularity (E1, E5) 3. Ethical Business conduct * (G1) 4. Workers in value chain ** (S2) 5. Own workforce *** (S1) 6. Carbon emissions Scope 1 and 2 (E1) 7. Biodiversity loss (E4) 8. Data Ethics (S1, S4) 9. Packaging (E5) 10. Ethical product marketing (S4) 11. Pollution air, water, soil (E2) 12. Waste (E5) 13. Water (E3) 14. Gender equality, Diversity and Inclusion (S1, S4) 15. Product safety (S4) 16. Affected communities **** (S3) Low Moderate High Emerging topics TOP 4 MATERIAL TOPICS: 1. Carbon emissions Scope 3 (E1) 2. Product Carbon Footprint and circularity (E1, E5) 3. Ethical Business conduct (G1) 4. Workers in value chain (S2) MITIGATION ACTIONS AND TARGETS During 2024 we will set a carbon emission reduction target and develop carbon emission reduction action plan in 2024. Supplier interview and dialogue will continue in the coming year to identify partnerships related to reduction. We aim to conduct lifecycle assessments on 100% of current assortment in 2024 and conduct analysis on materials and categories to identify the most material categories related to product carbon emissions. By becoming B Corp certified we are committed to continuous improvement. We will focus on the 4 most material topics listed here. During 2024 we will revisit and build upon our current Sustainability action plan making sure that we stay focused where it matters the most and aligning it with our B Corp commitment. We will continue our work with supplier CoC, and audits are of high priority, as this is a continuous work. Living wages and Working hours will be the primary topics to address during 2024, developing policies and engaging in dialogue with suppliers and industry peers. READ MORE: p. 36 p. 36 p. 10-12 p. 40-42 * Includes business ethic and company values, Management of supplier relations, Corruption and bribery, Political influence and lobbying ** Includes Secure employment, Living wages, Working hours, Migrant workers, Freedom of association, Health and safety, Discrimination, Child labour, Forced labour *** Includes Secure employment, Adequate wages, Employee involvement/freedom of association, Working time, Work-life balance, Violence and harassment at workplace, Training and skills development, Health and safety **** Includes Local communities, Indigenous people, Protection of whistleblowers, Animal welfare practies and Tax 27
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