6.5.2.1Estimation model

Certain quantitative metrics and monetary amounts are subject to a high level of measurement uncertainty due to data availability issues. The estimation model has been used for Corins, D&S Holding, Robidus, and TKP. The datapoints that have been estimated per entity are specified below. The estimation model extrapolates the missing data by using related parameters of these entities and basing the calculations on either actual reported figures of a.s.r. or externally sourced predictive measures. Therefore, a.s.r. deems the a.s.r. data used to be representative for the entities mentioned above. a.s.r. has control measures in place on the calculations within the estimation model including plausibility checks on the estimations calculated to mitigate this uncertainty as much as possible.  

The amount of estimated datapoints differs per entity as Corins applied the estimation model for its scope 3 category 1 GHG emissions and the training and skills development metrics. Due to the complex organisational structure of D&S Holding, all datapoints from this entity have been determined by the estimation model except for its collective bargaining coverage, social dialogue coverage, and payment alignment. Robidus applied the estimation model for scope 1,2 and 3 GHG emissions, to determine its resource outflow and waste data, training and skills development metrics, health and safety metrics, work life balance, metrics regarding incidents, complaints and severe impacts, and payment alignment metrics. Lastly, TKP applied the estimation model to determine its functions at risk.

a.s.r. has the ambition to improve its data quality for its own operations on the environmental, social and governance metrics by replacing estimations with actuals and reevaluating its methodologies.

6.5.2.2Carbon manager

Carbon Manager is an application that a.s.r. uses to collect information about consumption. It then calculates the related GHG emissions using a database of emission factors from co2emissiefactoren.nl. Carbon Manager also helps a.s.r. to organise and monitor their carbon footprint.

6.5.2.3General disclaimer on non-financial targets

Targets are based on the assumption of normal (financial) markets, environmental and economic conditions (per end of 2024) and no material regulatory changes. Targets could be affected materially by changes in these topics, including changes in the transition to net zero.