Appendix

GRI Content Index

The General Reporting Initiative (GRI) standards create a common language for organisations – large or small, private or public – to report on their sustainability impacts in a consistent and credible way. By reporting in reference to the GRI standards for 2021, we strive to enhance global comparability and increase the transparency and accountability of our organisation. Within this Sustainability Report, we refer to the following standards:

Reported in 2022GRI DisclosuresDisclosure titleLocationAdditional information / Reasons for omission
Reported in 2022GRI DisclosuresDisclosure titleLocationAdditional information / Reasons for omission
GRI 2 General Disclosures 2021
2-1Organizational detailsAbout SamskipSamskip BV
Headquartered in Rotterdam, the Netherlands
Operates throughout Netherlands, Finland, Norway, Sweden, Denmark, Iceland, Faroe Islands, England, Scotland, Ireland, Germany, Spain, Portugal, Italy,
Lithuania, Romania, Poland, Latvia (extra for Logistics: China, Korea, USA, Australia)
2-2Entities included in the organization's sustainability reportingAbout SamskipSamskip BV, which includes Samskip Multimodal and Samskip HF.
2-3Reporting period, frequency and contact pointAbout the ReportThis report is for the period of January to December 2023. Our sustainability reporting is in line with our financial reporting year.
Samskip has been reporting on its ESG performance annually since 2021.
For any information about this report, please contact Laurens Dourleijn, Manager Sustainability at sustainability@samskip.com
2-4Restatements of informationNo restatements
2-5External assuranceNo external assurance
2-6Activities, value chain and other business relationshipsOur Business – Our Value ChainSamskip is active in the European multimodal logistics and global freight forwarding.
The services provided include logistics services, warehousing and freight forwarding in Europe, UK, Scandinavia and Iceland.
2-7EmployeesOur People – Social & Economic InclusionContract Type
Full time: 84%
Part Time: 16%
2-8Workers who are not employeesInformation is not currently available.
2-9Governance structure and compositionAbout SamskipMembers of the Supervisory Board:
Ólafur Ólafsson, Chairman
Hjörleifur Jakobsson, Vice-Chairman
Karin Govaert

Members of the Management Board:
Kari-Pekka Laaksonen, CEO
Eric B. Williams, CCO (Left the company after 2023)
Kristinn Albertsson, CFO
Seline-Berns Oost Lievense, CPO (joined the board after 2023 but was the highest executive for the HR departmet in 2023)
Frederica Leca, COO
Ragnar Thor Ragnarsson, CIO
2-10Nomination and selection of the highest governance bodyDue to confidentiality constraints indicated by internal parties, we chose to omit this disclosure
2-11Chair of the highest governance bdoyAbout SamskipThe Samskip Management board in the highest governance body. The CEO, Kari-Pekka Laaksonen is the chairman of the management board. He is also the most senior executive in the company.
2-12Role of the highest governance body in overseeing the management of impactsAbout SamskipThe Management Board, which consists of the C-level executives, is responsible for developing, approving, and updating the corporate strategy, the mission and vision statements, policies, and goals related to sustainability.
The Management Board is overseeing the organizational due diligence, through the financial, legal, operational, quality, and sustainability departments.
The sustainability team falls under the Business Development division. The Director of Business Development and Manager Sustainability ensure regular exchange of information. The Director of Business Development informs the Management Board periodically.
2-13Delegation of responsibility for managing impactsAbout SamskipThe Management Board has deployed a Sustainability Team, led by the Sustainability Manager. This Sustainability Team falls under the Business Development department, and is responsible for the research on and development of the impact the company makes on economy, environment, and people. There are periodic moments for communication and sharing of information between the Management Board, the Director of Business Development, and the Sustainability Team.
2-14Role of the highest governance body in sustainability reportingAbout SamskipThe Sustainability Team is responsible for creating and consolidatig the contents of this report. Before publication, the Management Board and Director of Business Development have approved the content.
2-15Conflicts of interestOur Project Portfolio Board acts as an extra set of eyes and manages scope and priority of the major ongoing projects. The PPB also determines where the company focuses on and spends resources on. It takes some of the individual power away from the management board, thereby reducing the risk of conflict of interest.
Additional sub-disclosures are therefore omitted due to not being applicable.
2-16Communication of critical concernsOur People – Social & Economic InclusionSamskip has a whistleblower policy in place for employees to anonymously send in concerns or wrongdoings. If needed and appropriate, these will be reviewed by the a trusted person, HR, and/or the Management Board.
2-17Collective knowledge of the highest governance bodyThe Management Board has deployed a Sustainability Team to research and develop ESG-related knowledge within the company, and then inform the Management Board.
2-18Evaluation of the performance of the highest governance bodyOn certain executive positions we are monitoring ESG performance, and Samskip might incentivise ESG performance. We cannot disclose additional information on the grounds of confidentiality.
2-19Remuneration policiesWhile these policies are in place, Samskip chooses to not disclose on this confidential information as this is not required for our company. We choose to omit this disclosure to protect the wishes of the internal parties in question.
2-20Process to determine remunerationWhile these policies are in place, Samskip chooses to not disclose on this confidential information as this is not required for our company. We choose to omit this disclosure to protect the wishes of the internal parties in question.
2-21Annual total compensation ratioWhile these policies are in place, Samskip chooses to not disclose on this confidential information as this is not required for our company. We choose to omit this disclosure to protect the wishes of the internal parties in question.
2-22Statement on sustainable development strategySustainability at SamskipSamskip is continuously adapting and revising its sustainability strategy. When we published our first sustainability report over 2021, we launched our initial sustainability development strategy. In 2023, Samskip conducted its first Double Materiality Assessment which was the foundation of an updated sustainability strategy, covering more ESG topics. Our commitment to the SBTi are strengthening our sustainability strategy.
2-23Policy CommitmentsOur Planet
Our People
Our Responsible Business
Samskip has a labour and human rights policy in place, encompassing the commitments, targets and matters highlighted in the referenced location. This policy applies to all employees including seasonal workers, interns, subcontractors, and any other person who is representing Samskip in a business relationship. Our labour and human rights policy was signed off by our Chief Human Resources officer, who is part of the c-level.
Policy commitments are not publicly available due to being stored on Samskip intranet which is not accessible to those outside of our operations. Though direct contact, employees have received the policy via email. The policy is also available on the intranet page.
2-24Embedding policy commitmentsOur People
Our Responsible Business
All employees have access to the the Corporate Employee Handbook and all suppliers have access to our Supplier Code of Conduct. Additionally, employees have access to the Samskip Academy, where we offer training modules on responsible business conduct.
2-25Processes to remediate negative impactsOur People
Our Responsible Business
Whistleblower policy, providing a way for all employees and subcontractors to anonymously speak up on any wrongdoings and/or seek advice on implementing the organisation's policies and practices.
2-26Mechanisms for seeking advice and raising concernsOur People
Our Responsible Business
Whistleblower policy, providing a way for all employees and subcontractors to anonymously speak up on any wrongdoings and/or seek advice on implementing the organisation's policies and practices.
2-27Compliance with laws and regulationsSub-disclosures are omitted due to not being applicable.
2-28Membership associationsAbout Samskip – Industry MembershipsSamskip is a member of the KVNR (Dutch Shipowners Association), the UK Chamber of Shipping, the International Union for Rail-Road Combined Transport (UIRR) and the Smart Freight Centre.
2-29Approach to stakeholder engagementSustainability at Samskip – Materiality Assessment & ResultsSamskip engages in stakeholder dialogue, through planned interviews with various stakeholder groups for materiality assessments.
The management team analyses the feedback received from stakeholders to identify common themes, concerns, and suggestions. This can help to inform decision-making processes and identify areas where changes may be needed. The management team takes stakeholder perspectives into account for decision-making. This is done by considering the impact of decisions on stakeholders and taking their views into account when making decisions.
2-30Collective bargaining agreementsSamskip follows all local laws and regulations regarding collective agreements.
GRI 3 Material Topics 2021
3-1Process to determine material topicsSustainability at Samskip – Materiality Assessment & ResultsWe are following the procedure for conducting a Double Materiality Assessment as outlined in the official EFRAG guidelines.
3-2List of material topicsSustainability at Samskip – Materiality Assessment & ResultsE: Climate Change, Pollution, Biodiversity, Resource Use & Circular Economy
S: Social and Economic Inclusion, Human and Labour Rights, Health and Safety, Employee Engagement and Development
G: Responsible Business Conduct
3-3Management of material topicsSustainability at Samskip – Materiality Assessment & Results
GRI 204: Procurement Practices 2016
204-1Proportion of spending on local suppliersOur SuppliersOur procurement is mostly trucking services. This disclosure is therefore omitted on the grounds of not being applicable to Samskip operations.
Reported in 2022GRI DisclosuresDisclosure titleLocationAdditional information / Reasons for omission
GRI 302: Energy 2016
GRI 302-1Energy consumption within the organizationOur Planet – Climate Change Action2022:
Total energy use from vessels, trucks, barges, trains, offices, and warehouses is 2612255,317 Gigajoules, or 2,612 Petajoules.
Samskip uses renewable biofuels in part of its vessel and truck fleets, and uses renewable electricity in part of its trains and offices. The share of renewable energy use (including marine biofuels, HVO100 biofuels, green electricity in offices and in trains), adds up to 21%.

2023:
Total energy use from vessels, trucks, barges, trains, offices, and warehouses is 2559212,319 Gigajoules, or 2,559 Petajoules. This is a decrease of 2,03% compared to 2022.
Samskip uses renewable biofuels in part of its vessel and truck fleets, and uses renewable electricity in part of its trains and offices. The share of renewable energy use (including marine biofuels, HVO100 biofuels, green electricity in offices and in trains), adds up to 24%, an increase of 3% compared to 2022.
However, it should be noted that more research is needed in the origin of electricity used for our rail operations. Part of the data on the origin is now based on estimation.
GRI 302-2Energy consumption outside of the organizationOur Planet – Climate Change ActionInformation not currently available
GRI 302-3Energy intensityOur Planet – Climate Change ActionScope 1 per TEU (Twenty-foot equivalent unit) decreased from 0,337 to 0,312 tonnes of CO2e in 2023 compared to 2022. A decrease of 7.5%.
GRI 302-4Reduction of energy consumptionOur Planet – Climate Change ActionSamskip BV reduced total energy consumption by 2,03% compared to 2022.
GRI 302-5Reductions in energy requirements of products and servicesOur Planet – Climate Change ActionInformation not currently available
GRI 303: Water and Effluents 2018
GRI 303-1Interactions with water as a shared resourceOur Planet – Biodiversity & EcosystemsAll Samskip vessels are using ballast water to stabilize the vessel for safe and efficient sailing. To ensure that no alien species and organisms enter the water at discharge, all of our vessels are equipped with ballast water treatment systems. These systems make use of filters and ultraviolet light to ensure that the discharged water is no harm to local biodiversity.
GRI 303-2Management of water discharge-related impactsOur Planet – Biodiversity & Ecosystems
Our Planet – Resource Use & Circular Economy
N/A as we use minimal amounts of water in our offices and facilities.
GRI 303-3Water withdrawalOur Planet – Resource Use & Circular EconomyN/A as we use minimal amounts of water in our offices and facilities.
GRI 303-4Water dischargeOur Planet – Resource Use & Circular EconomyN/A as we use minimal amounts of water in our offices and facilities.
GRI 303-5Water consumptionOur Planet – Biodiversity & Ecosystems7367 m3 of water in offices combined in 2023. This is an increase in 2,22% compared to 2022, which might be explained by a continued increase in people working at our offices after the COVID-19 pandemic.
GRI 101: Biodiversity 2024
101-1Policies to halt and reverse biodiversity lossInformation not currently available
101-2Management of biodiversity impactsInformation not currently available
101-3Access and benefit-sharingInformation not currently available
101-4Identification of biodiversity impactsInformation not currently available
101-5Locations with biodiversity impactsInformation not currently available
101-6Direct drivers of biodiversity lossInformation not currently available
101-7Changes to the state of biodiversityInformation not currently available
101-8Ecosystem servicesInformation not currently available
GRI 305: Emissions 2016
305-1Direct (Scope 1) GHG emissionsOur Planet – Climate Action191.928 tonnes of CO2e
305-2Energy indirect (Scope 2) GHG emissionsOur Planet – Climate Action19.915 tonnes of CO2e (including offices and electricity for rail services)
305-3Other indirect (Scope 3) GHG emissionsOur Planet – Climate ActionTotal 2023 Scope 3 = 294.686.356,47 kgCO2e
305-4GHG emissions intensityOur Planet – Climate Action0.312 tonnes of CO2e per TEU (twenty-foot equivalent contianer unit) transported
305-5Reduction of GHG emissionsOur Planet – Climate Action10.26%
305-6Emissions of ozone-depleting substances (ODS)Information not currently available
305-7Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissionsInformation not currently available
GRI 306: Waste 2020
306-1Waste generation and significant waste-related impactsOur Planet – Resource Use & Circular EconomyAll of the waste is generated in our offices. It is split between sorted and unsorted waste.
306-2Management of significant waste-related impactsOur Planet – Resource Use & Circular EconomyOur waste management system allows us to identify opportunities and implement measures of reduction, recycling and adequate treatment.
306-3Waste generatedOur Planet – Resource Use & Circular EconomyTotal waste from offices is 10280,62 tonnes, an increase of 5,22% compared to 2022, which can be explained by the continued increase in people working from our offices after the COVID-19 pandemic.
8907,7 tonnes or 87% is sorted waste. 1372,9 tonnes or 13% is unsorted.
306-4Waste diverted from disposalInformation not currently available
306-5Waste directed to disposalInformation not currently available
GRI 308: Supplier Environmental Assessment 2016
308-1New suppliers that were screened using environmental criteriaAll new suppliers are screened on environmental, social, legal, and ethics criteria by our procurement and finance departments.
308-2Negative environmental impacts in the supply chain and actions takenCSR survey was filled in by the top 40 suppliers, accountable for approx. 80% of spend. All of these are suppliers of transport services, and therefore have impacts on the environment in terms of fuel usage and carbon emissions.
Reported in 2022GRI DisclosuresDisclosure titleLocationAdditional information / Reasons for omission
GRI 401: Employment 2016
401-1New employee hires and employee turnoverOver the course of 2023, Samskip BV has welcomed 324 new people. 269 people left the company. Among the joiners were 206 men, 106 women, and 11 unknown/else. Among the leavers were 172 men, 97 women, and no unknown/else.
401-2Benefits provided to full-time employees that are not provided to temporary or part-time employeesSamskip follows all rules and regulations of our locations of operations, meaning the countries in which we are active and have operational offices in. We therefore supply health insurace, disability and invalidity coverage, parental leave, and retirement provision. Moreover, Samskip offers a discount on health insurance in the Netherlands.
401-3Parental leave"100% of our employees are entitled to parental leave.
Data available for Samskip Iceland only: 28 people took parental leave in 2023.
Data for Samskip Global: 8 people took parental leave in 2023.
GRI 402: Labor/Management Relations 2016
402-1402-1 Minimum notice periods regarding operational changesThis differs per country and type of contract. However, the absolute minimum possible in Iceland is 12 days. In the Netherlands, it is 1 month.
GRI 403: Occupational Health and Safety 2018
403-1Occupational health and safety management systemOur People – Health, Safety, and SecurityAll of Samskip's vessel crew is covered by our Safety Management System (SMS). This system outlines detailed safety measures and protocols to protect seafarers while about a Samskip vessel.
403-2Hazard identification, risk assessment, and incident investigationOur People – Health, Safety, and Security
403-3Occupational health servicesOur People – Health, Safety, and Security
403-4Worker participation, consultation, and communication on occupational health and safetyOur People – Health, Safety, and Security
403-5Worker training on occupational health and safetyOur People – Health, Safety, and SecurityAll Samskip employees have access to health and safety training modules on our online Samskip Acedemy. Employees in operational roles (vessels, terminals, trucks) will receive specialized trainings regarding heath and safety in their functions.
403-6Promotion of worker healthOur People – Health, Safety, and SecurityInformation not currently available.
403-7Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsOur People – Health, Safety, and Security
403-8Workers covered by an occupational health and safety management systemOur People – Health, Safety, and Security
403-9Work-related injuriesOur People – Health, Safety, and SecurityData available for Samskip Iceland only: No serious incidents or accidents occurred in 2023. For Samskip global there were no serious incidents or accidents occurred in 2023.
403-10Work-related ill healthOur People – Health, Safety, and Security
GRI 404: Training and Education 2016
404-1Average hours of training per year per employeeOur People – Employee Engagement & Development2017 hours spent by 1352 employees in Samskip BV, equals 1,49 hours per employee in 2023.
404-2Programs for upgrading employee skills and transition assistance programsOur People – Employee Engagement & DevelopmentWe have a Samskip Academy with 59 courses available to all employees. Topics range from Health and Safety, and Logistics-specific courses, to Business Ethics and Discrimination and Harrasment.
404-3Percentage of employees receiving regular performance and career development reviewsOur People – Employee Engagement & Development100% of our employees are strongly encouraged in December to fill out their yearly evaluation and goal setting forms. This is then discussed with their manager.
GRI 405: Diversity and Equal Opportunity 2016
405-1Diversity of governance bodies and employeesOur People – Social & Economic InclusionIn 2023, the board consisted of 6 male board members. However, in the first months of 2024 we welcomed two female board members, so we are confident to report better scores in next year's report.

Our employees are 67% male, 32% female, 1% unknown/not specified.

Age groups:
<20: 24
21–30: 304
31-40: 363
41-50: 284
51-60: 284
>60: 133
405-2Ratio of basic salary and remuneration of women to menThis data is available for Samskip Iceland only. For that share of Samskip BV, there is a "negative" gender wage gap of 4%, in favour of women. For Samskip global payroll tried to report on this but the calcualtions were not accurate.
GRI 406: Non-discrimination 2016
406-1Incidents of discrimination and corrective actions takenOur People – Social & Economic InclusionThis data is available for Samskip Iceland only. For that share of Samskip BV, there were no reported occurences of discrimination over 2023. For global there were no reported occurences of discrimination over 2023.
GRI 407: Freedom of Association and Collective Bargaining 2016
407-1Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskIn Iceland, freedom of association and collective bargaining is mandatory by law.
GRI 408: Child Labour 2016
408-1Operations and suppliers at significant risk for incidents of child laborOur Communities – Human and Labour RightsThe operations of Samskip BV in Iceland, UK, Scandinavia, and Europe have low risks and high legal standards to avoid child labour.
GRI 409: Forced or Compulsory Labour 2016
409-1Operations and suppliers at significant risk for incidents of forced laborOur Communities – Human and Labour RightsThe operations of Samskip BV in Iceland, UK, Scandinavia, and Europe have low risks and high legal standards to avoid forced labour.
GRI 413: Local Communities 2016
413-1Operations with local community engagement, impact assessments, and development programsInformation is not currently available
413-2Operations with significant actual and potential negative impacts on local communitiesInformation is not currently available
GRI 414: Supplier Social Assessment 2016
414-1New suppliers that were screened using social criteriaIn 2022, the CSR questionnaire was filled in by our top 40 suppliers (accounting for approx. 80% of our direct operating spend)
414-2Negative social impacts in the supply chain and actions takenAll of our suppliers that were considered in the CSR survey are transport service suppliers, which inevitably have their impacts on the environment through fueld usage and carbon emissions.
GRI 205: Anti-corruption 2016
205-1Operations assessed for risks related to corruptionOur Responsible Business – Our Ethical Responsibility
205-2Communication and training about anti-corruption policies and proceduresOur Responsible Business – Our Ethical ResponsibilityOur Anti-Corruption policies and procedures are communicated to 100% of our employees, including the governance body and 25 people were trained on Business Ethics through out Samskip academy. As these are found in the Samskip intranet, 0% of our policies were shared with external parties in 2023.
205-3Confirmed incidents of corruption and actions takenOur Responsible Business – Our Ethical ResponsibilityThis data is available for Samskip Iceland only. For this share of Samskip BV, 0 occurences of corruption have been reported in 2023.
GRI 206: Anti-competitive Behavior 2016
206-1Legal actions for anti-competitive behavior, anti-trust, and monopoly practicesDue to confidentiality constraints, we will not be reporting on any ongoing legal actions before they are finalized.

Abbreviations

CO2Carbon dioxide
CSMSCompany Safety Management System
CSRCorporate Social Responsibility
CSRDCorporate Sustainability Reporting Directive
DMADouble Materiality Assessment
ESGEnvironment, Social, Governance
ESRSEuropean Sustainability Reporting Standards
GDPRGeneral Data Protection Regulation
GESGood Environment Status
GHGsGreen House Gases
GLECGlobal Logistics Emission Council
GRIGlobal Reporting Initiative
HFOHeavy fuel oil
ILODInternational Labour Organisation's Declaration on Fundamental Principles and Rights on Work
ISCCInternational Sustainability & Carbon Certification
ISMSInternational Security Management System
ISOInternational Organisation for Standardisation
KVNRRoyal Association of Dutch Shipowners
kWhkilowatt-hour
LNGLiquified Natural Gas
MDOMarine diesel oil
MGOMarine gas oil
NOxNitrogen oxides
OECDOrganisation for Economic Co-Operation and Development
PPEPersonal protective equipment
SBTiScience Based Targets initiative
SMARTSpecific, Measurable, Attainable, Realistic, Timely
SOxSulphur oxides
TEUTwenty-foot equivalent unit
TNONetherlands Organisation for Applied Scientific Research
UIRRInternational Union for Rail Transport
WEEEWaste Electrical and Electronic Equipment

Glossary

CSR
Corporate Social Responsbility
A self-regulating business model that helps a company be socially accountable to itself, its stakeholders, and the public. Through CSR, companies make a concerted effort to operate in ways that enhance rather than degrade society and the environment.
CSRD
Corporate Sustainability Reporting Directive
Directive that came into force on January 2023 within the European Union. It modernises and strengthens the rules regarding the social and environmental information that companies must report. The CSRD requires a broader set of large companies, as well as listed SMEs and non-EU companies that generate over specific thresholds of revenue within the EU market, to report on sustainability issues.
DMA
Double Materiality Assessment
A process, mandatory under CSRD, through which companies identify the most relevant sustainability matters to their operations from two perspectives.
Inside-out view:Assesses the impact that the organization has on people and planet.
Outside-in view: Assesses how sustainability related developments create financial risks and opportunities for the organization.
ESRS
European Sustainability Reporting Standards
First published on December 2023, companies subject to the CSRD have to report according to the ESRS, a set of reporting standards that are tailored to EU policies and contributeto the international standardisation initiative.
GLEC
Global Logistics Emissions Council
The GLEC Framework, developed by the Smart Freight Center, is a guide for shippers, carriers, and logistics service providers on reporting emissions from logistics operations. It is globally recognized as an industry framework that complies with the GHG Protocol's requirements.
GRI
Global Reporting Initiative
The most widely used sustainability reporting standards. Has long been recognised as the best practice on how to communicate and demonstrate accountability for an organisation's impacts on environment, economy, and people. Currently considered a stepping-stone to CSRD reporting due to their standards' interoperability.
SMS
Sustainability Management System
A sustainability management system is a structured framework that guides organizations in evaluating, managing, and improving their sustainability practices across environmental, social, and economic dimensions.
It provides a holistic approach to integrate sustainability principles into an organization's operations and decision-making processes.
Concluding Remarks
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