New Wave Group Annual Report 2025 2025 | Page 59

NWG // SUSTAINABILITY STATEMENT
E1 Climate change
New Wave Group has identified the following material impacts, risks and opportunities related to climate change *:
Material impacts, risks and opportunities related to climate change
Related policy considering the management of material impacts, risks and opportunities associated with climate change
The policy is described in detail in the relevant section of this report.
Key activities
Impact – Climate impact from production
CSR and Environmental policy:- In the section Reduced climate Impact – emissions, water and biodiversity, the climate impact from production is considered. The section emphasizes a primary focus on improved energy efficiency and the transition to renewable sources in collaboration with the Group’ s suppliers.
- In the section Efficient use of natural resources, the climate impact from production is taken into consideration. The section highlights that improved efficiency will lead to reduced environmental impact, sound cost control, a strong corporate reputation, and an attractive product range.
- In the section More preferred fibers and materials, the climate impact from production is considered. The section emphasizes a transition towards more preferred fibers and materials in order to consistently achieve reduced impact and increased benefits for the climate, nature and people compared with conventional alternatives.
Adopted supplier Codes of Conduct( Amfori)
- Principles for exercising due diligence with respect to human rights and environmental protection in global supply chains. This includes, among other requirements, effective management practices relating to energy use, emissions and pollution.
E1 page 60
E1 / S2 page 60 / 83
Environmental risk assessments and supplier audits( amfori BEPI).
Develop climate transition plans together with suppliers.
Increase the share of products and packaging made from recycled and more sustainable materials.
Supplier Handbook
- Instructions and requirements for manufacturing suppliers. These include, among other things, requirements for suppliers and sub suppliers regarding information on product origin, reference to Codes of Conduct, compliance with the Restricted Substance List, requirements on water management, quality requirements, and testing manuals.
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Impact- Transportations CSR and Environmental policy:- In the section Reduced climate impact – emissions, water and biodiversity, the climate impact from transport is taken into consideration.
E1 page 60
Efficient logistics procedures and flows.
Impact- Upstream energy consumption
CSR and Environmental policy:- In the section Reduced climate impact – emissions, water and biodiversity, the climate impact from upstream energy consumption is considered
Adopted Supplier Codes of Conduct( Amfori)- Requirements for effective management practices relating to energy use and emissions.
E1 page 60
E1 / S2 page 60 / 83
Refer to the section above on climate impact from production.
Risk / opportunity – Shift of market and technology
Risk / opportunity – The Group’ s reputation
Risk / opportunity- Legalislation
Risk- Physical risk
Risk- Measurability
CSR and Environmental policy:- Central to the sustainability strategy and business development, and therefore indirectly considers material risks and opportunities.
Risk Policy- Considering the Group’ s risk management
E1 page 60
S1 / G1 page 78 / 89
Refer to the section above on climate impact from production.
Implementation of system support for managing products and supplier data.
* Further detailed information can be found in Chapter ESRS 2 General Disclosures, under Section SBM 3: Material impacts, risks and opportunities and their interaction with strategy and the business model.
Disclosure requirements related to the general management of impacts, risks and opportunities are addressed in the introductory chapter ESRS 2 General Disclosures, under Section IRO-1: Description of the processes to identify and assess material climate related impacts, risks and opportunities.
To identify and assess climate related impacts, risks and opportunities— including both physical and transition risks— New Wave has carried out a high level scenario analysis to evaluate how potential climate related transition events may affect assets and business operations. For further information, see section SBM-3: Material impacts, risks and opportunities and their interaction with strategy and the business model, under the subheading Scenario analysis and assessment of the resilience of the strategy in relation to climate change, where
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