Part of the information required by Law 11/2018 of 28 December on non-financial reporting and diversity has been reported throughout the sustainability report in accordance with Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards.
However, there is other information not included or partially included in the sustainability report that Viscofan reports below:
Information on social and staff-related issues:
Hiring and professional category
| 2024 | 2023 | |||||||
|---|---|---|---|---|---|---|---|---|
| Average workforce. Type of contract | Men | Women | TOTAL | Men | Women | Total | ||
| Permanent contract | 3,459 | 1,373 | 4,832 | 3,500 | 1,365 | 4,864 | ||
| Temporary contract | 215 | 116 | 331 | 298 | 184 | 482 | ||
| TOTAL | 3,674 | 1,489 | 5,163 | 3,797 | 1,549 | 5,346 | ||
| 2024 | 2023 | |||||||
|---|---|---|---|---|---|---|---|---|
| Average workforce. Type of working day | Men | Women | TOTAL | Men | Women | Total | ||
| Full time contract | 3,621 | 1,459,5 | 5,081 | 3,748 | 1,521 | 5,269 | ||
| Part time contract | 52,7 | 29,4 | 82 | 50 | 28 | 78 | ||
| TOTAL | 3,674 | 1,489 | 5,163 | 3,798 | 1,549 | 5,346 | ||
| 2024 | 2023 | |||||||
|---|---|---|---|---|---|---|---|---|
| Average workforce by category | Men | Women | TOTAL | Men | Women | TOTAL | ||
| Management | 91 | 26 | 117 | 101 | 29 | 130 | ||
| Technicians and department heads | 940 | 382 | 1,322 | 944 | 360 | 1,304 | ||
| Administrative personnel | 61 | 180 | 241 | 54 | 187 | 241 | ||
| Specialised personnel | 681 | 216 | 897 | 692 | 224 | 916 | ||
| Workers | 1,901 | 685 | 2,586 | 2,007 | 749 | 2,756 | ||
| TOTAL | 3,674 | 1,489 | 5,163 | 3,798 | 1,549 | 5,346 | ||
| 2024 | 2023 | |||||||
|---|---|---|---|---|---|---|---|---|
| Average workforce by age and type of contract | Permanent contract | Temporary contract | TOTAL | Permanent contract | Temporary contract | TOTAL | ||
| 17 - 34 years | 1,380 | 178 | 1,558 | 1,407 | 275 | 1,682 | ||
| 35 - 50 years | 2,157 | 117 | 2,274 | 2,134 | 163 | 2,297 | ||
| More than 50 years | 1,295 | 36 | 1,331 | 1,323 | 44 | 1,367 | ||
| TOTAL | 4,832 | 331 | 5,163 | 4,864 | 482 | 5,346 | ||
| 2024 | 2023 | |||||||
|---|---|---|---|---|---|---|---|---|
| Average workforce by category and type of contract | Permanent contract | Temporary contract | TOTAL | Permanent contract | Temporary contract | TOTAL | ||
| Management | 115 | 2 | 117 | 129 | 1 | 130 | ||
| Technicians and department heads | 1,288 | 34 | 1,322 | 1,247 | 57 | 1,304 | ||
| Administrative personnel | 231 | 10 | 241 | 217 | 23 | 240 | ||
| Specialised personnel | 839 | 58 | 897 | 829 | 87 | 916 | ||
| Workers | 2,359 | 227 | 2,586 | 2,442 | 314 | 2,756 | ||
| TOTAL | 4,832 | 331 | 5,163 | 4,864 | 482 | 5,346 | ||
| 2024 | 2023 | |||||||
|---|---|---|---|---|---|---|---|---|
| Average workforce by category and part-time | Men | Women | TOTAL | Men | Women | TOTAL | ||
| Management | 0 | 0 | 0 | 2 | — | 2 | ||
| Technicians and department heads | 12 | 9 | 21 | 13 | 6 | 19 | ||
| Administrative personnel | 0 | 8 | 8 | 1 | 8 | 9 | ||
| Specialised personnel | 16 | 6 | 22 | 15 | 6 | 21 | ||
| Workers | 25 | 6 | 31 | 20 | 7 | 27 | ||
| TOTAL | 53 | 29 | 82 | 50 | 28 | 78 | ||
| 2024 | 2023 | |||||||
|---|---|---|---|---|---|---|---|---|
| Average workforce by age and part-time | Men | Women | TOTAL | Men | Women | TOTAL | ||
| 17 - 34 years | 13 | 5 | 18 | 11 | 7 | 18 | ||
| 35 - 50 years | 10 | 10 | 20 | 12 | 8 | 20 | ||
| More than 50 years | 30 | 14 | 44 | 27 | 13 | 40 | ||
| TOTAL | 53 | 29 | 82 | 50 | 28 | 78 | ||
Dismissals
| 2024 | 2023 | |||||||
|---|---|---|---|---|---|---|---|---|
| Average workforce layoffs | Men | Women | TOTAL | Men | Women | TOTAL | ||
| Management | 1 | 1 | 2 | 1 | 0 | 1 | ||
| Technicians and department heads | 20 | 7 | 27 | 12 | 3 | 15 | ||
| Administrative personnel | 1 | 4 | 5 | 1 | 3 | 5 | ||
| Specialised personnel | 10 | 4 | 14 | 11 | 4 | 15 | ||
| Workers | 60 | 12 | 72 | 65 | 34 | 99 | ||
| TOTAL | 92 | 28 | 120 | 91 | 44 | 135 | ||
| 2024 | 2023 | |||||||
|---|---|---|---|---|---|---|---|---|
| Average workforce layoffs | Men | Women | TOTAL | Men | Women | TOTAL | ||
| 17 - 34 years | 37 | 11 | 48 | 49 | 16 | 66 | ||
| 35 - 50 years | 34 | 11 | 45 | 27 | 21 | 48 | ||
| More than 50 years | 21 | 6 | 27 | 15 | 6 | 21 | ||
| TOTAL | 92 | 28 | 120 | 91 | 44 | 135 | ||
Training hours by professional category
| 2024 | 2023 | |||||||
|---|---|---|---|---|---|---|---|---|
| Training. Number of hours by category | Men | Women | Total | Men | Women | Total | ||
| Management | 2,542 | 841 | 3,383 | 1,626 | 1,106 | 2,732 | ||
| Technicians and department heads | 18,830 | 8,705 | 27,535 | 19,136 | 8,978 | 28,114 | ||
| Administrative personnel | 1,049 | 1,576 | 2,624 | 1,064 | 3,955 | 5,019 | ||
| Specialised personnel | 8,115 | 3,901 | 12,017 | 11,300 | 6,109 | 17,410 | ||
| Workers | 18,078 | 6,967 | 25,044 | 22,691 | 5,835 | 28,526 | ||
| TOTAL | 48,614 | 21,990 | 70,604 | 55,817 | 25,984 | 81,801 | ||
Remuneration
| Average remuneration (€) | 2,024 | 2,023 |
|---|---|---|
| Management * | 142,201 | 147,163 |
| Technicians and department heads | 53,531 | 51,965 |
| Administrative personnel | 36,239 | 35,647 |
| Specialised personnel | 30,474 | 29,717 |
| Workers | 29,687 | 29,092 |
| TOTAL | 37,882 | 37,002 |
| Average remuneration (€) | 2,024 | 2,023 |
|---|---|---|
| 17 - 34 years | 29,278 | 28,490 |
| 35 - 50 years | 35,327 | 34,019 |
| More than 50 years | 54,003 | 54,576 |
| TOTAL | 37,882 | 37,002 |
| Average remuneration (€) | 2,024 | 2,023 |
|---|---|---|
| Men | 40,598 | 40,125 |
| Women | 31,293 | 29,545 |
| TOTAL | 37,882 | 37,002 |
The individualised remuneration of all members of the Board of Directors and executives is detailed in note 22 of the consolidated financial statements.
Moreover, the Group makes contributions to various different defined benefit plans. The relevant information is in note 13 of the consolidated annual accounts.
Accessibility of sites
With regard to the accessibility of people with disabilities, Viscofan does not have a global standard that regulates the accessibility of disabled people at its offices and other sites. However, the company complies with all applicable local regulations and building codes in the countries in which it operates.
Company information
The company's commitments to sustainable development
In its Sustainability policy, the Viscofan Group has a firm commitment to Human Rights, undertaking to carry out its activities in a responsible manner and to generate positive impacts on the communities in which it operates.
The human rights principles and standards reflected in the 2030 Agenda for Sustainable Development encompass a wide range of social, economic and environmental objectives. Our of all of these, Viscofan has identified the Sustainable Development Goals (SDGs) where the company can generate the greatest positive impact, and to do so it has taken into account both the nature of its business activity and the corporate mission and vision.
- SDG 2 Zero Hunger:
- SDG 3 Good health and well-being
- SDG 6 Clean water and sanitation
- SDG 8 Decent work and economic growth
- SDG 12 Responsible consumption and production
- SDG 13 Climate action
In addition, in 2024, Viscofan implemented different social initiatives through the help of different bodies and institutions in the communities in which it is present, while collaborating with institutions or research centres.
Through projects to support local communities in various countries in which Viscofan is present, 275 thousand euros have been allocated in the year (228 thousand euros in 2023).
As part of these projects, Viscofan contributes with donations to the improvement of health facilities and equipment in hospitals, centres for the elderly, paediatric centres and centres for the care of disabled people in various countries. In addition, donations are made to various NGOs to support local projects and micro-projects in the fight against hunger and poverty.
Some of the most prominent local projects in 2024 are:
- DalecandELA Association: Viscofan collaborates with this non-profit association with the aim of giving visibility to this disease in order to promote research into solutions and therapies against ALS.
- Action Against Hunger: In 2024, Viscofan collaborated with the project to help the victims of the Dana, an atmospheric phenomenon that caused devastating effects in several municipalities in the Valencian Community (Spain). In addition to collaborating with the cause through a financial donation, Viscofan sent to the affected areas material such as gloves and masks, essential in the tasks of cleaning the stagnant mud to avoid infections that could trigger new pandemics.
- Escola e Cidadania Association (Brazil): Viscofan collaborated last year with the social project Futebol Escola e Cidadania with the aim of promoting sport and culture, as well as promoting entry into the labour market.
Responsible taxation
Viscofan is aware of the social impact its activity generates: from direct or indirect employment generated by its implementations, to the financial benefit that it obtains from its activities at each of the different companies at which it operates (note 6 of Viscofan S.A.'s financial statements) for which it contributes through the corresponding taxes. In 2024, accrued income tax amounted to €49.1 million as a result of the Group's business activities in different countries. Additional information on taxes is detailed in note 17 to the consolidated financial statements. On the other hand, income associated with capital subsidies is detailed in note 19.2 of the consolidated financial statements.
As a result of the relationships described in the previous point, joint projects have arisen with which we have collaborated and for which we have received financial support through grants and loans from official bodies. In this vein, at 31 December, the financial statements included loans with the CDTI and the Ministry of Economy and Competitiveness in Spain, amounting to €15.5 million (note 15 to the consolidated financial statements).
Appendix I Traceability table with Law 11/2018
| Statement of Non-Financial Information, Table of Contents of Law 11/2018 | |||
|---|---|---|---|
| Scope | General disclosures | Standard used | Report section |
| Business model | Brief description of the Group's business model including: | ESRS 2 SBM-1 | 1.1.ESRS 2. General Disclosures |
| Business environment | Strategy, business model and value chain | ||
| Organisation and structure | |||
| Markets in which it operates | 1.1.ESRS 2. General Disclosures | ||
| Our markets | |||
| Organisational objectives and strategies | ESRS 2 SBM-1, Strategy, business model and value chain | 1.1.ESRS 2. General Disclosures | |
| Strategy, business model and value chain | |||
| Main factors and trends that may affect future developments | ESRS 2 SBM-1, Basis and Scope | 1.1.ESRS 2. General Disclosures | |
| Basis and scope | |||
| Policies |
Policies that the group applies, including:
1) The due diligence procedures applied in accordance with identification, assessment, prevention and mitigation of material risks and impacts. 2) The verification and control procedures, as well as and the measures that have been adopted. |
Throughout the report within each section (MDR-P) | 2.1. ESRS E1. Climate Change |
| Policies related to climate change mitigation and adaptation | |||
| 2.2. ESRS E2. Pollution | |||
| Pollution-related policies | |||
| 2.3. ESRS E5. Resource use and circular economy | |||
| Policies related to resource use and circular economy | |||
| 3.1. ESRS S1. Own workforce | |||
| Policies related to own workforce | |||
| 3.2. ESRS S4. Consumers and end-users | |||
| Policies related to consumers and end-users | |||
| Main non-financial risks | The main risks related to these matters on the Group's activities, including, where relevant and proportionate, its business relationships, products or services that could have negative effects in such areas and | ESRS 2 IRO-1 | 1.1.ESRS 2. General Disclosures |
| - How the Group manages those risks, | ESRS 2 IRO-2 | Information on the materiality assessment process | |
| - explaining the procedures used to detect and assess them in accordance with national, European and international reference frameworks for each issue. | |||
| - Information should be included on the impacts that have been detected, providing a breakdown of them, in particular on the main risks in the short, medium and long term. | |||
| Environmental dimension | |||
| Environmental management | 1. Current and foreseeable effects of company activities on environment issues and, where appropriate, health and safety. | ESRS 2 IRO-1 | Double materiality section and each IRO-1 in thematic environmental standards |
| ESRS 2 IRO-2 | |||
| ESRS E1-1, ESRS 2 MDR-P | |||
| • Environmental assessment or certification procedures; | ESRS E2-1, ESRS 2 MDR-P | ||
| • Resources dedicated to the prevention of environmental risks; | ESRS E5-1, ESRS 2 MDR-P | ||
| • Application of the precautionary principle; | ESRS E2-1, ESRS 2 MDR-P | 2.2.ESRS E2. Pollution | |
| • Provisions and guarantees for environmental risks. | ESRS 2 IRO-1 | Quantification of IROs in Climate Risk Analysis, MDR-A. | |
| ESRS 2 IRO-2 | |||
| ESRS E1-3, ESRS 2 MDR-A | |||
| ESRS E2-2, ESRS 2 MDR-A | |||
| ESRS E5-2, ESRS 2 MDR-A | |||
| Contamination | Measures to prevent, reduce or repair the carbon emissions that seriously affect the environment, taking into account any form of specific atmospheric pollution from an activity, including noise and light pollution. | ESRS E1-3, ESRS 2 MDR-A | 2.1. ESRS E1. Climate Change |
| ESRS E2-4, ESRS E2-5 | Actions and resources in relation to climate change policies | ||
| 2.2.ESRS E2. Contamination | |||
| Air, water and soil pollution and substances | |||
| Circular economy, waste prevention and management | Measures for waste prevention, recycling, reuse, other forms of recovery and disposal. Action to combat food waste. | ESRS E5-5 | 2.3.ESRS E5. Resource use and circular economy |
| ESRS E5-2, ESRS 2 MDR-A | Resource outflows | ||
| Actions and resources related to resource use and circular economy | |||
| Sustainable use of resources | Water consumption and water supply in accordance with local limitations. | ESRS E5-4, ESRS 2 SBM-1 paragraph 42 | 2.3.ESRS E5. Resource use and circular economy |
| Resource inflows | |||
| The consumption of raw materials and the measures adopted to improve efficiency of use. | ESRS E5. Exact breakdown of raw material consumption | 1.1.ESRS 2. General Disclosures | |
| Classified and sensitive information | |||
| Energy: Direct and indirect consumption; measures taken to improve energy efficiency. use of renewable energy. | ESRS E1-5 | 2.1. ESRS E1. Climate Change | |
| ESRS E1-1 | Energy consumption and mix | ||
| Transition plan for climate change mitigation | |||
| Climate change | The significant elements of greenhouse gas emissions generated as a result of the company's activities, including the use of the goods and services it produces | ESRS E1-6 | 2.1. ESRS E1. Climate Change |
| Gross Scope 1, 2 and 3 GHG emissions and total GHG emissions | |||
| The measures adopted to adapt to the consequences of climate change. | ESRS E1-1, | 2.1. ESRS E1. Climate Change | |
| Transition plan for climate change mitigation | |||
| Voluntarily set medium- and long-term reduction targets to reduce GHG emissions; and means implemented for this purpose. | ESRS E1-4, ESRS 2 MDR-T | 2.1. ESRS E1. Climate Change | |
| Targets related to climate change mitigation and adaptation | |||
| Protection of biodiversity | Measures taken to protect or restore biodiversity | Non material | Non material |
| Impacts caused by activities or operations in protected areas | Non material | Non material | |
| Social and personal dimension | |||
| Empleo | Total number and distribution of employees by country, gender, age, country and professional classification | GRI 2-7 | 5. Other complementary information to comply with Law 11/2018 |
| GRI 405-1 | |||
| 3.1. ESRS S1. Own workforce | |||
| ESRS S1-6 | Characteristics of the Company's employees | ||
| Total number and distribution of employment contract types | GRI 2-7 | 5. Other complementary information to comply with Law 11/2018 | |
| Annual average of types of employment contracts (permanent, temporary and part-time) by gender, age and occupational classification | GRI 2-7 | 5. Other complementary information to comply with Law 11/2018 | |
| Number of dismissals by gender, age and professional classification |
GRI 3-3 | 5. Other complementary information to comply with Law 11/2018 | |
| ESRS S1-6 Characteristics of the Company's employees | 3.1. ESRS S1. Own workforce | ||
| Characteristics of the Company's employees | |||
| Salary gap | GRI 3-3 | 5. Other complementary information to comply with Law 11/2018 | |
| GRI 405-2 | |||
| 3.1. ESRS S1. Own workforce | |||
| S1-16 | Compensation metrics (pay gap and total compensation) | ||
| Average remuneration and its evolution disaggregated by sex, age and professional classification or of equal value | GRI 3-3 | 5. Other complementary information to comply with Law 11/2018 | |
| GRI 405-2 | |||
| The average remuneration of directors and executives, including variable remuneration, allowances, severance payments, payment to long-term savings provisions and any other benefit broken down by gender | GRI 3-3 | 5. Other complementary information to comply with Law 11/2018 | |
| GRI 2-20 | |||
| GRI 405-2 | |||
| Implementing disconnection policies | ESRS S1-1, ESRS 2 MDR-P | 3.1. ESRS S1. Own workforce | |
| Policies related to own workforce | |||
| Disabled employees | S1-12 | 3.1. ESRS S1. Own workforce | |
| Persons with disabilities | |||
| Work organisation | Organisation of working time | S1-3 | 3.1. ESRS S1. Own workforce |
| Processes to remediate negative impacts and channels for own workers to raise concerns | |||
| Number of hours of absenteeism | ESRS S1-14 | 3.1. ESRS S1. Own workforce | |
| Health and safety metrics | |||
| Measures aimed at facilitating work-life balance by encouraging co-responsibility of both parents | GRI 3-3 | 5. Other complementary information to comply with Law 11/2018 | |
| GRI 401-3 | |||
| 3.1. ESRS S1. Own workforce | |||
| S1-15 Phased in | Work-life balance metrics | ||
| Health and safety | Occupational health and safety conditions | ESRS S1-4, ESRS 2 MDR-A | 3.1. ESRS S1. Own workforce |
| Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions | |||
| Occupational accidents (frequency and seriousness) broken down by gender | ESRS S1-14 | 3.1. ESRS S1. Own workforce | |
| Health and safety metrics | |||
| Occupational diseases, broken down by gender | ESRS S1-14 | 3.1. ESRS S1. Own workforce | |
| Health and safety metrics | |||
| Social relationships | Organisation of social dialogue, including procedures for informing, consulting and negotiating with staff | ESRS S1-2 | 3.1. ESRS S1. Own workforce |
| Processes for engaging with own workforce and workers’ representatives about impacts | |||
| Mechanisms and procedures that the company has in place to promote the participation of workers in the management of the company, in terms of information, consultation and participation | ESRS S1-2 | 3.1. ESRS S1. Own workforce | |
| Processes for engaging with own workforce and workers’ representatives about impacts | |||
| Percentage of employees covered by a collective bargaining agreement by country | ESRS S1-8 | 3.1. ESRS S1. Own workforce | |
| Collective bargaining coverage and social dialogue | |||
| The review of collective bargaining agreements, especially in the area of occupational health and safety | ESRS S1-2 | 3.1. ESRS S1. Own workforce | |
| ESRS S1-14 | Processes for engaging with own workforce and workers’ representatives about impacts | ||
| 3.1. ESRS S1. Own workforce | |||
| Health and safety metrics | |||
| Training | The policies implemented in the area of training. | ESRS S1-1 | 3.1. ESRS S1. Own workforce |
| Policies related to own workforce | |||
| Total hours of training by professional category | GRI 404-1 | 5. Other complementary information to comply with Law 11/2018 | |
| Accessibility | Universal accessibility for persons with disabilities | GRI 3-3 | 5. Other complementary information to comply with Law 11/2018 |
| Equality | Measures adopted to promote equal treatment and opportunities between men and women. | ESRS S1-5, ESRS 2 MDR-T | 3.1. ESRS S1. Own workforce |
| Diversity. Increasing the percentage of women in management positions | |||
| Equality plans. | ESRS S1-1 | 3.1. ESRS S1. Own workforce | |
| Policies related to own workforce | |||
| Measures adopted to promote employment. | ESRS S1-1 | 3.1. ESRS S1. Own workforce | |
| Employees | |||
| Long-term loyalty and commitment | |||
| Social protection, economic stability and personal balance | |||
| Protocols to counter sexual harassment due to gender. | ESRS S1-17 | 3.1. ESRS S1. Own workforce | |
| ESRS G1-1, ESRS 2 IRO-1 | Incidents, complaints and severe human rights impacts | ||
| 4.1. ESRS G1. Business Conduct | |||
| Ethical channel – Integrity line | |||
| Promotion of corporate culture. Training and dissemination | |||
| The integration and universal accessibility of persons with disabilities. | GRI 3-3 | 5. Other complementary information to comply with Law 11/2018 | |
| Policy against any type of discrimination and, where appropriate, to manage diversity. | ESRS S1-1 | 3.1. ESRS S1. Own workforce | |
| Policies related to own workforce | |||
| Information on respect for human rights | |||
| Human rights | Implementation of human rights due diligence procedures; prevention of risks of human rights violations and, where appropriate, measures to mitigate, manage and redress possible abuses committed | ESRS S1-3 | 3.1. ESRS S1. Own workforce |
| Processes to remediate negative impacts and channels for own workers to raise concerns | |||
| Reports on cases of human rights violations | GRI 406-1 | 5. Other complementary information to comply with Law 11/2018 | |
| Promotion and enforcement of the provisions contained in the International Labour Organization's core conventions on freedom of association and the right to collective bargaining; | ESRS S1-1 | 3.1. ESRS S1. Own workforce | |
| ESRS S1-1, ESRS 2 MDR-P | Employees | ||
| Policies related to own workforce | |||
| La eliminación de la discriminación en el empleo y la ocupación | ESRS S1-1, ESRS 2 MDR-P | 3.1. ESRS S1. Own workforce | |
| Policies related to own workforce | |||
| Elimination of discrimination in respect of employment and occupation | ESRS S1-1, ESRS 2 MDR-P | 3.1. ESRS S1. Own workforce | |
| Policies related to own workforce | |||
| The elimination of forced or compulsory labour | ESRS S1-1, ESRS 2 MDR-P | 3.1. ESRS S1. Own workforce | |
| Policies related to own workforce | |||
| Information related to the fight against corruption and bribery | |||
| Corruption and bribery | Measures adopted to prevent corruption and bribery | G1-3 | 44.1. ESRS G1. Business Conduct |
| Prevention and detection of corruption and bribery | |||
| Measures taken to combat money laundering | 44.1. ESRS G1. Business Conduct | ||
| Prevention and detection of corruption and bribery | |||
| Contributions to foundations and non-profit organisations | GRI 2-28 | 5. Other complementary information to comply with Law 11/2018 | |
| GRI 201-1 | |||
| Company information | |||
| Commitment of the company to sustainable development | Impact of the company's activities on employment and local development | ESRS 2 IRO-1, ESRS 2 IRO-2 | 1.1. ESRS 2. General Disclosures |
| The impact of the company's activity on local populations and the territory | Information on the materiality assessment process | ||
| Las relaciones mantenidas con los representantes de las comunidades locales y las modalidades de diálogo con estos | ESRS 2 SBM-2 | 1.1. ESRS 2. General Disclosures | |
| Interests and views of stakeholders | |||
| Association or sponsorship actions | GRI 3-3 | 5. Other complementary information to comply with Law 11/2018 | |
| GRI 201-1 | |||
| Subcontractors and suppliers | Inclusion of social, gender equality and environmental issues in procurement policy | ESRS G1-2 | 4.1. ESRS G1. Business Conduct |
| Supplier relationship management | |||
| Consideration of social and environmental responsibility in relations with suppliers and subcontractors | ESRS G1-2 | 4.1. ESRS G1. Business Conduct | |
| Supplier relationship management | |||
| Supervision and audit systems and their outcome | ESRS 2 SBM-3, ESRS E2-6 (phased in) | 2.2.ESRS E2. Contamination | |
| ESRS S1-14 | Environmental management system oriented towards pollution prevention | ||
| 3.1. ESRS S1. Own workforce | |||
| Health and safety management system | |||
| Consumers | Health and safety measures for customers | GRI 3-3 | 5. Other complementary information to comply with Law 11/2018 |
| Grievance systems, complaints received and their resolution | ESRS S4-3 | 3.2. ESRS S4. Consumers and end-users | |
| Processes to remediate negative impacts and channels for consumers and end-users to raise concerns | |||
| Tax information | Profits obtained by country | GRI 3-3 | 5. Other complementary information to comply with Law 11/2018 |
| Income tax paid | GRI 207-4 | ||
| Public grants received | GRI 201-4 | ||
| Other indicators | |||
| Dissemination of Viscofan's taxonomy | Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 and its delegated acts | 2.4. European taxonomy of environmentally sustainable economic activities | |