Appendix
GRI Index Table
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Abbreviations
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Glossary

Appendix

Abreviations
Glossary
GRI Index Table

Abbreviations

AbbreviationMeaning
CO2Carbon dioxide equivalent
CSRDCorporate Sustainability Reporting Directive
DMADouble Materiality Assessment
EFRAGEuropean Financial Reporting Advisory Group
EGCSExhaust Gas Cleaning Systems
ESGEnvironment, Social, Governance
ESRSEuropean Sustainability Reporting Standards
ETSEmissions Trading System
FEUMFuelEU Maritime
GHGsGreen House Gases
GLECGlobal Logistics Emission Council
GRIGlobal Reporting Initiative
HFOHeavy fuel oil
HVO100100% Hydrotreated Vegetable Oil (biofuel)
IMOInternational Maritime Organization
ISCCInternational Sustainability & Carbon Certification
ISOInternational Organisation for Standardisation
KPIKey performance Indicator
LNGLiquified Natural Gas
NOxNitrogen oxides
PMParticulate Matter
RSTRotterdam shortsea Terminals
SBTiScience Based Targets initiative
SDGSustainable Development Goals (UN)
SMSSustainable Managment System
SOxSulfur Oxides
TEUTwenty-foot Equivalent Unit
UNGPsUnited Nations Guiding Principles (on Business and Human Rights)

Glossary

Term Definition
Biofuel Renewable fuel made from organic materials like plant oils or waste, used to reduce emissions in transport.
Carbon Intensity The amount of CO₂e emitted per unit of energy or economic output. Lower carbon intensity means cleaner energy.
Decarbonization The process of reducing carbon dioxide emissions, especially in energy and transport systems.
Double Materiality A concept in sustainability reporting where a topic is material if it has significant impact on people/environment and on the company’s financial performance.
Green Hydrogen Hydrogen produced using renewable energy, considered a clean alternative for fuel.
Lifecycle Emissions Emissions calculated over the entire life of a product or process, from production to disposal.
Material Topic A sustainability issue considered important enough to influence stakeholder decisions or company strategy.
Modal Shift Moving freight from high-emission transport modes (e.g., trucks) to lower-emission ones (e.g., rail, sea).
Multimodal Transport A logistics system that combines different modes (e.g., rail, sea, road) to optimize efficiency and reduce emissions.
Net-Zero A state where a company removes as much carbon as it emits, typically through a mix of reductions and offsets.
Renewable Energy Energy from natural sources that replenish, such as wind, solar, or hydropower.
Scope 1, 2, 3 Emissions Categories of emissions: Scope 1 (direct emissions from fuel combustion), Scope 2 (indirect from procured electricity), Scope 3 (indirect from value chain).
Sustainable Procurement Purchasing goods/services in a way that considers environmental and social impacts.
Zero-Emission Fleet Vehicles or vessels that operate without releasing greenhouse gases during use, often powered by electricity or hydrogen.

GRI Index Table

GRI Standard Disclosure Number & Title Disclosure Description Section in Report Omission (if any) ESRS Topic Relevant SDG(s)
GRI 1: Foundation 2021 N/A Statement of use: Report prepared in reference to the GRI Standards. About the Report   ESRS 1: General Requirements  
GRI 2: General Disclosures 2021 2-1 to 2-30 "General disclosures: structure, governance, stakeholders, and policies." About Samskip; Governance Pledge; Sustainability Management System   ESRS 2: General Disclosures "SDG 8, 16, 17"
GRI 3: Material Topics 2021 3-3 Management of material topic: Climate Change Action Double Materiality Assessment; Climate Change Action   ESRS E1: Climate Change SDG 13
GRI 3: Material Topics 2021 3-3 Management of material topic: Working Conditions (Own Workforce) Double Materiality Assessment; Working Conditions (Own Workforce)   ESRS S1-13 to S1-15 SDG 8
GRI 3: Material Topics 2021 3-3 Management of material topic: Equal Treatment and DEI Double Materiality Assessment; Equal Treatment   ESRS S1-18 to S1-19 "SDG 5, 10"
GRI 3: Material Topics 2021 3-3 Management of material topic: Working Conditions (Value Chain) Double Materiality Assessment; Working Conditions (Value Chain)   ESRS S2: Workers in the Value Chain "SDG 8, 10"
GRI 3: Material Topics 2021 3-3 Management of material topic: Responsible Business Practises Double Materiality Assessment; Business Ethics & Anti-Corruption   ESRS G1 SDG 16
GRI 3: Material Topics 2021 3-3 Management of material topic: Air Pollution Double Materiality Assessment; Air Pollution   ESRS E2: Pollution "SDG 3, 11, 12"
GRI 302: Energy 2016 "302-1, 302-3, 302-4" "Energy consumption, intensity, and efficiency improvements." Energy Efficiency; Climate Change Action Energy sold is not applicable to Samskip’s operations and therefore is not included. ESRS E1: Climate Change "SDG 7, 12, 13"
GRI 305: Emissions 2016 305-1 to 305-5 "GHG emissions Scope 1, 2, 3 and emission reductions." Climate Change Action "The breakdown of gases and consolidation approach are not separately disclosed. Emission factors are embedded in our carbon calculator but not listed explicitly. Scope 2 is calculated on location-based approach only due to no complete data from suppliers. Scope 3 was assessed but not fully recalculated, more work is needed to improve data quality." ESRS E1: Climate Change SDG 13
GRI 401: Employment 2016 401-2 Benefits provided to full-time employees. Our People; Compensation Framework Country-specific variations are not included in this report. "ESRS S1-13, S1-14" SDG 8
GRI 403: Occupational Health and Safety 2018 403-1 to 403-9 Workplace health and safety structure and performance. Our People; Value Chain "While Samskip reports safety policies, training, and incident data, a detailed breakdown by employment type or operational region is not included." ESRS S1-13 to S1-15 "SDG 3, 8"
GRI 405: Diversity and Equal Opportunity 2016 "405-1, 405-2" Diversity metrics and equal remuneration. DEI Metrics; Equal Pay Certification Data on remuneration is not disclosed disclosed due to confidentiality. ESRS S1-18 to S1-19 "SDG 5, 10"
GRI 406: Non-discrimination 2016 406-1 Incidents of discrimination and actions taken. Whisleblower Policy; Code Of Conduct   ESRS S1 & G1-6 "SDG 5, 10, 16"
GRI 414: Supplier Social Assessment 2016 "414-1, 414-2" Screening and monitoring supplier labor practices. Sustainable Procurement; Supplier Code of Conduct No specification of the percentage of new suppliers added in the (ongoing) supplier survey is 2024. ESRS S2: Workers in the Value Chain "SDG 8, 10"
GRI 205: Anti-Corruption 2016 "205-2, 205-3" Anti-corruption training and incident disclosure. Responsible Business; Code Of Conduct No breakdown of training coverage by region or function is available. Also no information on follow-ups of outcomes is provided. This will be improved over the next year. ESRS G1-1 to G1-3 SDG 16
GRI 418: Customer Privacy 2016 418-1 Data privacy breaches and protection measures. Data Security and Protection   ESRS G1-5 "SDG 9, 16"
GRI 305: Emissions 2016 305-7 "Other air emissions (NOx, SOx, PM)." Air Pollution Prevention Calculation method is available internally but not disclosed in this report. ESRS E2: Pollution "SDG 3, 11, 12"
Concluding Remarks
Concluding Remarks
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