About the report

Value chain

This Sustainability Statement presents Interzero’s activities and impacts as completely and comprehensibly as possible. The upstream and downstream value chain has been taken into account where relevant. We have also considered the value chain as a whole when identifying and assessing Interzero’s impacts on the environment and society and the resulting financial risks and opportunities (impacts, risks and opportunities, IROs). 
The company-internal policies at Interzero – for purchasing, for example, or the Code of Conduct and the Supplier Code – cover all value chains. The number of annual supply chain audits is also used as a metric for tracking targets within the sustainability strategy.

Several choices have been made that affect the overall sustainability strategy. ESRS data points are reported, which are mandatory as part of the double materiality assessment (see ESRS 2 IRO-1) and in the context of the ESRS. The report also touches on corruption and bribery, the management of supplier relationships, and on health and safety for workers. In relation to future developments, use has been made of options to omit information (cf. ESRS 2 BP-1 5 d). This was necessary as R&D agreements in particular are subject to NDAs, and are both relevant for competition and business-critical for Interzero.

ESRS 2 BP-2 – Disclosures in relation to specific circumstances

Time horizons

The short-, medium- and long-term time horizons used as the basis for reporting correspond to ESRS 1 section 6.4. These time horizons are also taken into account for the double materiality assessment.

• Short-term time horizon: Corresponds to the reporting period of this Sustainability Statement

• Medium-term time horizon: From the end of the short-term time horizon to five years

• Long-term time horizon: More than five years

Estimates and measurement uncertainties for the value chain

Interzero makes every effort to determine and publish data that are as accurate and precise as possible. Estimates become necessary where primary data are unavailable. This is especially true for Scope 3 emissions*. Where other estimates have been made, these are indicated at the respective places in the report.

* Indirect emissions occurring in the reporting company’s upstream and downstream supply chain

Changes in the preparation or presentation of sustainability information

Interzero applied the ESRS for the first time in 2024. Future reports will offer a basis for comparison as regards the development of the reporting process and any changes in reporting under ESRS. 

Where facts had to be adjusted compared with earlier reports, this has been indicated at the point in question. Where errors could not be corrected, explanations and justifications have also been given.