Koppert Sustainability Report 2023
characteristics and guidelines of a Koppert learning culture, launching a pilot program in Q4 to test and refine these
guidelines. It also collaborated [...] the EFRAG Implementation
Guidelines for materiality assessment. Therefore, scoring
was based on a draft version of guidelines from EFRAG.
Scoring
Each [...] Critical
Significant
Process
To ensure our approach aligned with the DMA guidelines set
out in the ESRS, we consulted experts from KPMG’s ESG
Advisory division