About this report

The 2024 Annual Report of DELA Cooperative is an integrated annual report in which DELA Group presents its key economic, social and environmental data in a cohesive manner. The report covers the financial year 2024, which runs from 1 January to 31 December.

With regard to Title 9, Book 2 of the Dutch Civil Code and RJ400.104:

• The sections 'In Brief,' 'Group Executive Board Report' and 'Appendices' together form the Executive Board report.
• The sections 'Sustainability' and 'Sustainability Statement Appendices' together form the Sustainability Statement and are thus also part of the Executive Board report. 

The sustainability statement is the first under CSRD guidelines. The CSRD is a regulatory framework effective from the 2024 financial year, established by the EU to improve and standardise sustainability reporting among companies.

The selection of reporting topics in the Executive Board Report was based on our business model, internal and external developments, and discussions with various stakeholders. The topics in the sustainability statement are derived from the European Sustainability Reporting Standards (ESRS) and the double materiality analysis.

The reported metrics are sourced from our information systems and supported by our internal control and monitoring systems, as well as from suppliers and other sources. Some metrics are also reported in the existing internal reporting cycle on a monthly and quarterly basis, while others are reported annually. The data has been collected, reviewed and consolidated by our Reporting & Control department. The line managers have reviewed the results. Any changes in definitions, measurement methods or inherent data limitations are indicated in the report, as are any estimates used.

The annual report was reviewed by various stakeholders during its writing and upon completion. The financial statements were audited by the external auditor in accordance with legal requirements. The sustainability statement was reviewed by the same auditor.