9.3GRI content index
Statement of use
a.s.r. has reported in accordance with the GRI Standards for the period starting on 1 January 2023 and lasting up to and including 31 December 2023.
GRI 2: General Disclosures 2021
1. The organisation and its reporting practices
| GRI | Description | Disclosure Annual Report | Notes |
|---|---|---|---|
| 2-1 | Organizational details | 7.1 Introduction | |
| 2-2 | Entities included in the organization's sustainability reporting | 7.7.8 List of principal group companies and associetes 8.1 About this report | |
| 2-3 | Reporting period, frequency and contact point | 8.1 About this report Contact details | Publication date 03 April 2024 |
| 2-4 | Restatements of information | 8.1 About this report | |
| 2-5 | External assurance | 8.1 About this report 8.6 Independent auditor's report 8.7 Assurance report of the independent auditor | |
2. Activities and workers
| GRI | Description | Disclosure Annual Report | Notes |
|---|---|---|---|
| 2-6 | Activities, value chain and other business relationships | 2.1 The story of a.s.r. 2.2 Value creation model 2.3 Business portfolio 2.4 Value chain model 2.6 Key stakeholders 3.1 Becoming the best insurer 3.2 Being a responsible investor | |
| 2-7 | Employees | 6.3 Social | Omission, information unavailable. a.s.r. does not report about non-guaranteed hours employees because, in the case of a.s.r., this is not a standard employment contract. a.s.r. mainly has full time and part time employment contracts. a.s.r. will investigate whether the existing omission can be resolved before publication of the 2024 Annual Report. |
| 2-8 | Workers who are not employees | | Omission, information unavailable. a.s.r. has an extensive network of intermediaries and subcontractors that fall under the GRI definition of 'workers'. It is not possible to report the requested information yet. a.s.r. will investigate whether the existing omission can be resolved before publication of the 2024 Annual Report. |
3. Governance
| GRI | Description | Disclosure Annual Report | Notes |
|---|---|---|---|
| 2-9 | Governance structure and composition | 5.1 Corporate governance 5.2 Supervisory Board report | |
| 2-10 | Nomination and selection of the highest governance body | 5.1 Corporate governance 5.2 Supervisory Board report | |
| 2-11 | Chair of the highest governance body | 5.1 Corporate governance | |
| 2-12 | Chair of the highest governance body in overseeing the management of impacts | 5.1 Corporate governance 5.2 Supervisory Board report | |
| 2-13 | Delegation of responsibility for managing impacts | 5.1 Corporate governance 5.2 Supervisory Board report | |
| 2-14 | Role of the highest governance body in sustainability reporting | 5.1 Corporate governance 5.2 Supervisory Board report | |
| 2-15 | Conflicts of interest | 5.1 Corporate governance | |
| 2-16 | Communication of critical concerns | 3.1 Becoming the best insurer 5.1 Corporate governance | |
| 2-17 | Collective knowledge of the highest governance body | 5.1 Corporate governance | |
| 2-18 | Evaluation of the performance of the highest governance body | 5.1 Corporate governance | |
| 2-19 | Remuneration policies | 5.3 Remuneration report | |
| 2-20 | Process to determine remuneration | 5.3 Remuneration report | |
| 2-21 | Annual total compensation ratio | 5.3 Remuneration report 6.3 Social | |
4. Strategy, policies and practices
| GRI | Description | Disclosure Annual Report | Notes |
|---|---|---|---|
| 2-22 | Statement on sustainable development strategy | 1 Message from the CEO 2.5 Key trends 2.6 Stakeholders and material topics | |
| 2-23 | Policy commitments | 3.2 Being a responsible investor 3.5 Operating as a trusted company 3.7 Ensuring compliance | |
| 2-24 | Embedding policy commitments | 3.2 Being a responsible investor 3.5 Operating as a trusted company 3.7 Ensuring compliance 5.1 Corporate governance | |
| 2-25 | Processes to remediate negative impacts | 3.1 Becoming the best insurer 3.2 Being a responsible investor 3.3 Creating a vital and future-proof workforce 3.4 Informing the investor community 3.5 Operating as a trusted company 8.3 Materiality analysis and stakeholder dialogue | |
| 2-26 | Mechanisms for seeking advice and raising concerns | 3.5 Operating as a trusted company 3.7 Ensuring compliance | |
| 2-27 | Compliance with laws and regulations | 3.1 Becoming the best insurer 3.5 Operating as a trusted company 3.7 Ensuring compliance | |
| 2-28 | Membership associations | 3.1 Becoming the best insurer 3.2 Being a responsible investor 3.5 Operating as a trusted company 8.1 About this report | |
5. Stakeholders engagement
| GRI | Description | Disclosure Annual Report | Notes |
|---|---|---|---|
| 2-29 | Approach to stakeholder engagement | 2.6 Stakeholders and material topics 8.3 Materiality analysis and stakeholder dialogue | |
| 2-30 | Collective bargaining agreements | 3.3 Creating a vital and future-proof workforce | |
GRI 3: Material Topics 2021
General
| GRI | Description | Disclosure Annual Report | Notes |
|---|---|---|---|
| 3-1 | Process to determine material topics | 2.6 Stakeholders and material topics 8.3 Materiality analysis and stakeholder dialogue | |
| 3-2 | List of material topics | 2.6 Stakeholders and material topics | |
Material topic: Developing and promoting sustainable products/services, Meeting customer needs
| GRI | Description | Disclosure Annual Report | Notes |
|---|---|---|---|
| 3-3 | Management of material topics | 2.2 Value creation model 2.6 Stakeholders and material topics 3.1 Becoming the best insurer 3.2 Being a responsible investor 3.5 Operating as a trusted company 5.1 Corporate Governance | |
| 417-1 | Requirements for product and service information and labelling | 3.1 Becoming the best insurer 3.2 Being a responsible investor | As a service provider in the insurance market, some of the information requested here is not relevant to a.s.r. No figures are reported on the proportion of products with a social or environmental impact. |
| 417-2 | Incidents of non-compliance concerning product and service information and labelling | 3.1 Becoming the best insurer 3.2 Being a responsible investor 6.3 Social 7.7.6.1 General claims and disputes | |
| 417-3 | Incidents of non-compliance concerning marketing communications | 3.1 Becoming the best insurer | |
Material topic: Mitigating and adapting to the consequences of climate change
| GRI | Description | Disclosure Annual Report | Notes |
|---|---|---|---|
| 3-3 | Management of material topics | 2.3 Business portfolio 2.6 Stakeholders and material topics 3.1 Becoming the best insurer 3.2 Being a responsible investor 3.5 Operating as a trusted company 5.1 Corporate goverance 6.2 Environmental | |
| 302-1 | Energy consumption within the organization | 3.5 Operating as a trusted company 6.2 Environmental | |
| 302-2 | Energy consumption outside of the organization | 3.5 Operating as a trusted company 6.2 Environmental | |
| 302-3 | Energy intensity | 3.5 Operating as a trusted company 6.2 Environmental | |
| 302-4 | Reduction of energy consumption | 3.5 Operating as a trusted company 6.2 Environmental | |
| 302-5 | Reductions in energy requirements of products and services | 3.1 Becoming the best insurer 3.2 Being a responsible investor | |
| 305-1 | Direct (Scope 1) GHG emissions | 3.5 Operating as a trusted company 6.2 Environmental | |
| 305-2 | Energy indirect (Scope 2) GHG emissions | 3.5 Operating as a trusted company 6.2 Environmental | |
| 305-3 | Other indirect (Scope 3) GHG emissions | 3.1 Becoming the best insurer 3.2 Being a responsible investor 3.5 Operating as a trusted company 6.2 Environmental | |
| 305-4 | GHG emissions intensity | 3.5 Operating as a trusted company 6.2 Environmental | |
| 305-5 | Reduction of GHG emissions | 3.5 Operating as a trusted company 6.2 Environmental | |
| 305-6 | Emissions of ozone-depleting substances (ODS) | | Omission, not applicable. Given a.s.r.'s business activities, emissions of ozone-depleting substances (ODS) are not material for a.s.r. |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | | Omission, not applicable. Given a.s.r.'s business activities, nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions are not material for a.s.r. |
Material topic: Biodiversity and ecosystem services
| GRI | Description | Disclosure Annual Report | Notes |
|---|---|---|---|
| 3-3 | Management of material topics | 2.6 Stakeholders and material topics 3.5 Operating as a trusted company 3.6 Managing risks 5.1 Corporate goverance 6.2 Environmental | |
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | 6.2 Environmental | |
| 304-2 | Significant impacts of activities, products and services on biodiversity | 6.2 Environmental | |
| 304-3 | Habitats protected or restored | 6.2 Environmental | |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | 6.2 Environmental | Omission, not applicable. a.s.r. protects habitats and does not focus on specific IUCN Red List species. |
Material topic: Socially responsible investments
| GRI | Description | Disclosure Annual Report | Notes |
|---|---|---|---|
| 3-3 | Management of material topics | 2.3 Business portfolio 3 How a.s.r. operates 4 Business performance 5.1 Corporate goverance 7 Financial statements | |
| 203-1 | Infrastructure investments and services supported | 3.1 Becoming the best insurer 3.2 Being a responsible investor | |
| 203-2 | Significant indirect economic impacts | 3.1 Becoming the best insurer 3.2 Being a responsible investor 3.5 Operating as a trusted company | |
Material topic: Supporting vitality
| GRI | Description | Disclosure Annual Report | Notes |
|---|---|---|---|
| 3-3 | Management of material topics | 2.2 Value creation model 2.6 Stakeholders and material topics 3.1 Becoming the best insurer 3.3 Creating a vital and future-proof workforce 5.1 Corporate goverance | |
Material topic: Contributing to financial self-reliance
| GRI | Description | Disclosure Annual Report | Notes |
|---|---|---|---|
| 3-3 | Management of material topics | 2.2 Value creation model 2.6 Stakeholders and material topics 3.1 Becoming the best insurer 3.2 Being a responsible investor 3.5 Operating as a trusted company 5.1 Corporate Governance 8.3 Materiality analysis and stakeholder dialogue | |
| 413-1 | Operations with local community engagement, impact assessments, and development programs | 2.6 Stakeholders and material topics 3.1 Becoming the best insurer 3.2 Being a responsible investor 3.5 Operating as a trusted company | Omission, not applicable |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | | Omission, not applicable a.s.r. has no operations with significant actual and potential negative impacts on local communities. |
Material topic: Fostering diversity and inclusion
| GRI | Description | Disclosure Annual Report | Notes |
|---|---|---|---|
| 3-3 | Management of material topics | 2.2 Value creation model 2.6 Stakeholders and material topics 3.3 Creating a vital and future-proof workforce 3.7 Ensuring compliance 5.1 Corporate Governance 6.3 Social | |
| 405-1 | Diversity of governance bodies and employees | 6.3 Social | |
| 405-2 | Ratio of basic salary and remuneration of women to men | 3.3 Creating a vital and future-proof workforce 6.3 Social | |
| 406-1 | Incidents of discrimination and corrective actions taken | 3.7 Ensuring compliance 6.3 Social | |
Material topic: Contributing to (sustainable) employability
| GRI | Description | Disclosure Annual Report | Notes |
|---|---|---|---|
| 3-3 | Management of material topics | 2.2 Value creation model 2.6 Stakeholders and material topics 3.3 Creating a vital and future-proof workforce 5.1 Corporate goverance 6.3 Social 8.3 Materiality analysis and stakeholder dialogue | |
| 401-1 | New employee hires and employee turnover | 3.3 Creating a vital and future-proof workforce 6.3 Social | |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | | Omission, not applicable a.s.r. makes no distinction between full-time and part-time employees. All benefits are laid down in the CLA that applies to every a.s.r. employee. |
| 401-3 | Parental leave | 6.3 Social | Omission, information incomplete. Parental leave is part of a.s.r.'s CLA. Detailed information for the return to work is not available. Systems and reports need to be developed or adapted to report the requested information. |
| 404-1 | Average hours of training per year per employee | 3.3 Creating a vital and future-proof workforce 6.3 Social | |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | 3.3 Creating a vital and future-proof workforce | |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | 3.3 Creating a vital and future-proof workforce 6.3 Social | |
Material topic: Robust financial framework
| GRI | Description | Disclosure Annual Report | Notes |
|---|---|---|---|
| 3-3 | Management of material topics | 2.3 Business portfolio 3 How a.s.r. operates 4 Business performance 7 Financial statements | |
| 201-1 | Direct economic value generated and distributed | 2.7 Strategic targets 3.4 Informing the investor community 7.2 Consolidated financial statements | |
| 201-2 | Financial implications and other risks and opportunities due to climate change | 3.6 Managing risks 3.5 Operating as a trusted company 3.6 Managing risks 6.2 Environmental 7.8 Risk management | |
| 201-3 | Defined benefit plan obligations and other retirement plans | 3.3 Creating a vital and future-proof workforce 7.5 Notes to the consolidated balance sheet | |
| 201-4 | Financial assistance received from government | | Omission, not applicable. a.s.r. does not receive any financial assistance from government. |
| 207-1 | Approach to tax | 3.5 Operating as a trusted company | |
| 207-2 | Tax governance, control, and risk management | 3.5 Operating as a trusted company 7.11 Company financial statements | |
| 207-3 | Stakeholder engagement and management of concerns related to tax | 3.5 Operating as a trusted company 8.3 Materiality analysis and stakeholder dialogue | |
| 207-4 | Country-by-country reporting | 2.3 Business portfolio | a.s.r. operates solely in the Dutch market. |
| 415 | Political contributions | 3.7 Ensuring compliance | |