New Wave Group Annual Report 2025 2025 | Page 56

NWG // SUSTAINABILITY STATEMENT
Disclosure
Requirement
Datapoint
SFDR
Pillar 3
Benchmark Regulation Reference
EU: s Climate Law
Page
ESRS S1-1 32 c Grievance / complaints handling mechanisms x 80
ESRS S1-14
88 b, c
Number of fatalities and number and rate of work-related
accidents
ESRS S1-14
88 e
Number of days lost to injuries, accidents, fatalities or
illness
x x 82
x Phase-in
ESRS S1-16 97 a Unadjusted gender pay gap x x 82
ESRS S1-16 97 b Excessive CEO pay ratio x 82
ESRS S1-17 103 a Incidents of discrimination x 82
ESRS S1-17
104 a
Non-respect of UNGPs on Business and Human Rights
and OECD
x x 82
ESRS 2 SBM-3 S2
11 b Significant risk of child labor or forced labor in the value chain x 83, 44
ESRS S2-1 17 Human rights policy commitments x Phase-in ESRS S2-1 18 Policies related to value chain workers x Phase-in
ESRS S2-1
19
Non-respect of UNGPs on Business and Human Rights
principles and OECD guidelines
ESRS S2-1
19
Due diligence policies on issues addressed by the fundamental
International Labor Organization Conventions
1 to 8,
ESRS S2-4
36
Human rights issues and incidents connected to its
upstream and downstream value chain
x x Phase-in
x Phase-in
x Phase-in
ESRS S3-1 16 Human rights policy commitments x Non-material
ESRS S3-1 17 Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines x x
Non-material
ESRS S3-4 36 Human rights issues and incidents x Non-material
ESRS S4-1 16 Policies related to consumers and end-users x Phase-in
ESRS S4-1
17
Non-respect of UNGPs on Business and Human Rights
and OECD guidelines
x x Phase-in
ESRS S4-1
35
Human rights issues and incidents
x
Phase-in
ESRS G1-1
10 b
United Nations Convention against Corruption
x
89
ESRS G1-1
10 d
Protection of whistle-blowers
x
89
ESRS G1-1
24 a
Fines for violation of anticorruption and anti-bribery laws
x
x
91
ESRS G1-1 24 b Standards of anti- corruption and anti- bribery x 91
056 // ANNUAL REPORT