NORMA : Corporate Responsability Report (202403025_NORMA_GRI-Index_2023_en)

1 GRI CONTENT INDEX

NORMA Group SE - GRI-INDEX 2023

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GRI CONTENT INDEX

Universal standards

GRI				Page		UN Global
Standards				annual report		Compact
NORMA Group SE has reported the information cited in this GRI content index for the period
Fiscal Year 2022 with reference to the GRI Standards.
GRI 1: Foundation 2021
GRI 2: General Disclosures 2021
The organization and its reporting practices
2-1		Organizational details		7, 8, 108
2-2		Entities included in organization's sustainability reporting		108, 109
2-3		Reporting period, frequency and contact point	3, 82, 106
2-4		Restatements of information
		NORMA Group SE did not have to make any restatement in the reporting period
2-5		External assurance		104-106
Activities and workers
2-6		Activities, value chain and other business relationships		7, 57, 58, 108 ff.,
			116, 166, 157, 181
2-7		Employees		6, 71 f., 103, 167 ff.
2-8		Workers who are not employees	167-169

Governance

2-9

2-10

2-11

2-12

2-13

2-14

2-15

2-16

2-17

2-18

2-19

Governance structure and composition

Nominating and selecting the highest governance body

Chair of the highest governance body

Role of the highest governance body in overseeing the management of impacts

Delegation of responsibility for managing impacts

Role of the highest governance body in sustainability reporting

Conflicts of interest

Communication of critical concerns

Risks and critical concerns for NORMA Group are discussed at every Supervisory Board meeting; there were a total of nine Supervisory Board meetings in fiscal year 2023.

Collective knowledge of highest governance body

Evaluation of the performance of the highest governance body

Remuneration policies

27, 31, 33 ff.,43, 103, 108

33 ff., 103

20 ff., 33

20 ff., 27 ff., 43, 63 f.

27 ff., 31, 43, 108

25

33 ff.

20 ff.

20 ff.

30 ff.

206 ff.

NORMA Group SE - GRI-INDEX 2023

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(Continued) Universal standards

2-20

Process to determine remuneration

206 ff.

2-21

Annual total compensation ratio

206 ff.

Strategy, policies and practices

2-22

Statement on sustainable development strategy

10 ff., 47

2-23

Policy commitments

52 ff., 57 ff.

10

2-24

Embedding policy commitments

52 ff.

2-25

Processes to remediate negative impacts

Information unavailable: Actual and potential negative impacts are defined within

the new materiality assessment in 2023 and will be published in the next report.

2-26

Mechanisms for seeking advise and raising concerns

55

2-27

Compliance with laws and regulations

52 ff., 101

2-28

Membership associations

Beruf in Hessen NORMA Group SE pays membership fees to the following associations (memberships of local or regional subsidiaries not included): Berufsverband der Compliance Manager (BCM) e. V. (Association of Compliance Managers) Deutsches Aktieninstitut e. V. (German Equity Institute) DIRK - Deutscher Investor Relations Verband e. V. (German Investor Relations Association). Stifterverband für die Deutsche Wissenschaft e. V. (Association for the Promotion of German Science and Humanities) econsense Forum Nachhaltige Entwicklung der Deutschen Wirtschaft e.V. (Forum for Sustainable Development of German Business) Bundesverband der Kommunikatoren e.V. (Federal Association of Communicators e.V.)

Stakeholder Engagement

2-29		Approach to stakeholder engagement
2-30		Collective bargaining agreements
GRI 3: Material Topics 2021
3-1		Process to determine material topics
3-2		List of material topics
3-3		Management of material topics

44

72, 101

42 ff.

45

52-81

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Topic-specific Standards

UN Global

GRI

Page

Standards

annual report

Compact

Economic Topics

GRI 204: Procurement Practices 2016 Practices

GRI 204: Procurement Practices 2016

204-1

Proportion of spending on local suppliers

NORMA Group's purchasing philosophy is to purchase all goods and services locally

if possible. The only exceptions are procurement opportunities at significantly lower

rates or if the goods are not available locally. While materials for use are purchased

largely locally, only two-thirds of production materials can be obtained from regional

suppliers due to the special (quality) requirements. One-third comes from a few

(global) suppliers who supply to all NORMA Group sites.

Anti-corruption

GRI 205: Anti-corruption 2016

205-1

Operations assessed for risks related to corruption

52-54

10

205-2

Communication and training about anti-corruption policies and procedures

52-54, 101

10

205-3

Confirmed incidents of corruption and actions taken

10

During the reporting period, there have been no confirmed incidents of corruption.

Anti-competitive Behavior

GRI 206: Anti-competitive Behavior 2016

206-1

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

In the reporting period, neither penalties nor fines were imposed on NORMA Group

for infringements, violations or non-compliance with antitrust laws, regulations or

obligations.

Environmental Topics

Materials

GRI 301: Materials 2016

301-1

Materials used by weight or volume

102, 166

7,8

Reducing the volume of materials used is an important goal of NORMA Group. The purchase value (in EUR) of materials is NORMA Group's most important measure for simplifying control worldwide.

Energy

GRI 302: Energy 2016

302-1		Energy consumption within the organization
302-3		Energy intensity
302-4		Reduction of energy consumption
Water
GRI 303: Water 2018
303-1		Interactions with water as a shared resource
303-3		Water withdrawal

64 ff., 102		7,8
66		7,8
64 ff., 102		7,8
67 ff.		7,8
67 ff., 102	7,8

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1 GRI CONTENT INDEX
(Continued) Topic-specific Standards
				Emissions
				GRI 305: Emissions 2016
				305-1		Direct (Scope 1) GHG emissions		65, 102		7,8
				305-2		Energy indirect (Scope 2) GHG emissions		65, 102		7,8
				305-3		Other indirect (Scope 3) GHG emissions		64
				305-4		GHG emissions intensity		64 ff.		7,8
				305-5		Reduction of GHG emissions		66		9
				Effluents and Waste
				GRI 306: Effluents and Waste 2016
				306-2		Waste by type and disposal method		69, 102		7,8
				Environmental Compliance
				GRI 307: Environmental Compliance 2016
				307-1		Non-compliance with environmental laws and regulations	102	7,8
						In the reporting period, NORMA Group has not paid any penalties or fines in the
						environmental area for significant offenses, violations or non-compliance with
						environmental laws, regulations or obligations.
				Supplier Environmental Assessment
				GRI 308: Supplier Environmental Assessment 2016
				308-1		New suppliers that were screened using environmental criteria		59, 101		7,8
				308-2		Negative environmental impacts in the supply chain and actions taken	59, 62	7,8
				Social Topics
				Employment

GRI 401: Employment 2016

401-2		Benefits provided to full-time employees that are not provided to temporary or part-
	time employees
		In principle, the outlined offers from NORMA Group are addressed to all members of
		the core workforce (generally proportionate for part-time employees). The only
		exception are part-time employees in the US with an average weekly working time
		of less than 25 hours, who do not receive certain social benefits.

Occupational Health and Safety

GRI 403: Occupational Health and Safety 2018

403-1		Occupational health and safety management system
403-2		Hazard identification, risk assessment, and incident investigation
403-3		Occupational health services
403-4		Worker participation, consultation, and communication on occupational health and
		safety
		The proportion of employees represented by safety committees is currently not
		tracked by NORMA Group.
403-6		Promotion of worker health

72, 74 ff.

72-74

72-74

72-74

72-74

Larger NORMA Group sites have occupational health physicians which do also provide regular information on general non-work related health topics. Awareness- raising on healthy living is also part of dedicated "Health and Safety Days" which are organized by individual entities on their own initiative.

403-9

Work-related injuries

74, 103

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(Continued) Topic-specific Standards

Training and Education

GRI 404: Training and Education 2016

404-1

404-2

404-3

Average hours of training per year per employee

Programs for upgrading employee skills and transition assistance programs

Percentage of employees receiving regular performance and career development reviews

The proportion of employees regularly participating in a performance assessment is currently not inquired by NORMA Group.

75, 1036

74-76

6

Diversity and Equal Opportunity

GRI 405: Diversity and Equal Opportunity 2016

405-1		Diversity of governance bodies and employees
Non-discrimination
GRI 406: Non-discrimination 2016
406-1		Incidents of discrimination and corrective actions taken
Freedom of Association and Collective Bargaining
GRI 407: Freedom of Association and Collective Bargaining 2016
407-1		Operations and suppliers in which the right to freedom of association and collective
		bargaining may be at risk

Child Labor

GRI 408: Child Labor 2016

408-1		Operations and suppliers at significant risk for incidents of child labor
		During the reporting period, no structured analysis of respective risks was carried

out. No significant risks became known via other reporting channels during the reporting period.

Forced or Compulsory Labor

GRI 409: Forced or Compulsory Labor 2016

31 ff., 78 ff.

52 ff., 56, 78 f., 101

52 f., 56, 101

52 f., 56

6

6

3

5

409-1	Operations and suppliers at significant risk for incidents of forced or compulsory
	labor

During the reporting period, no structured analysis of respective risks was carried out. No significant risks became known via other reporting channels during the reporting period.

Human Rights Assessment

GRI 412: Human Rights Assessment 2016

412-1		Operations that have been subject to human rights reviews or impact assessments
		In 2023, there has been no human rights assessment of NORMA Group locations.

Local Communities

GRI 413: Local Communities 2016

413-1	Operations with local community engagement, impact assessments, and
development programs

52 f., 56	4

	1
57 ff., 79 ff.	1

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(Continued) Topic-specific Standards

Supplier Social Assessment

GRI 414: Supplier Social Assessment 2016

414-1

New suppliers that were screened using social criteria

57 ff.

2

Public Policy

GRI 415: Public Policy 2016

415-1

Political contributions

Donations directly or indirectly to political parties, politicians and their families or

entities they hold interests in, or organizations affiliated with political parties are not

permitted by NORMA Group.

Socioeconomic Compliance

GRI 419: Socioeconomic Compliance 2016

419-1		Non-compliance with laws and regulations in the social and economic area
		During the reporting period, NORMA Group paid no significant penalties or fines for
		infringements, violations or non-compliance with laws, regulations or obligations in
		the area of compliance and products.

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NORMA Group SE

Edisonstraße 4

63477 Maintal, Germany

Phone: [phone]

E-mail: [e-mail]

Internet: www.normagroup.com