Sustainability statement appendices

The metrics reported originate from our information systems as well as supplier data and other sources. These data points have been collected, reviewed for plausibility and consolidated by our Reporting & Control department, with final validation by the responsible line managers.

This appendix provides a comprehensive overview of the definitions for our sustainability metrics, including details on data sources and estimation methods.

Total fossil fuel consumption
This includes all energy derived from fossil sources. In terms of GHG Scope 1 emissions, this involves natural gas and fuel oil consumption in buildings and cremation furnaces plus the use of petrol, diesel and CNG for company-owned vehicles. The GHG Scope 2 emissions are related to electricity consumption for company-owned transport All measured amounts are converted into energy content (MWh) using the recognised conversion factors from www.co2emissiefactoren.nl.

The measurement basis for natural gas consumption in the Netherlands and Belgium is data from certified metering services. For the Netherlands we have used data from December 2023 to November 2024. For Belgium, data from the supplier's reporting period was used, extrapolated to annual use based on the number of days. Consumption in Germany was estimated based on the previous year’s figure. The use of fuel oil in Belgium was based on supplier invoice measurements. District heating consumption in the Netherlands was measured based on data from supplier invoices between January and October 2024, with an aggregated estimate calculated for November and December.

The fuel consumption for the vehicle fleet in the Netherlands & Germany was based on fuel card data from supplier for October 2023 to September 2024. The same applied for Belgium, this time from November 2023 to October 2024.

Consumption fromnuclear energy sources
DELA does not use nuclear energy sources.

Renewable fuel consumption
DELA does not use biofuels, biogas, biomass or renewable hydrogen.

Consumption of purchased renewable electricity, heat, steam and cooling
Includes green electricity purchases with a Guarantee of Origin for buildings and cremation furnaces in the Netherlands & Belgium. The basis is measured quantities via the recognised service. For the Netherlands, the data from December 2023 to November 2024 is used. For Belgium and Germany, the measured data is used according to the energy supplier's period, which has been extrapolated to annual consumption based on the number of days.

Self-generated renewable energy
Solar energy generated via rooftop PV systems in Netherlands & Belgium. The measurement basis in the Netherlands is data from monitoring systems. The figures for Belgium are estimated based on the installed capacity (kWp) and an average of 850 sunlight hours per year.

E1-6 – Gross greenhouse gas missions
Greenhouse gas emissions
Greenhouse gas (GHG) emissions in this report are presented through various targets and metrics, with calculations in line with the GHG Protocol – Corporate Standard and the Scope 3 Value Chain Accounting and Reporting Standard. This internationally recognised step-by-step approach is used to measure the carbon footprint. DELA applies the operational control approach from the GHG Protocol, whereby CO₂ emissions from entities over which DELA has operational control are consolidated. This methodology differs from the broader sustainability statement consolidation but aligns with ESRS E1 paragraph 21. The consumption from Crematorium La Grande Suisse, Begraafplaatsen & Crematorium Almere BV and Uitvaartcentrum Zwolle BV are not consolidated: although DELA holds a 50% ownership stake over these entities, we do not have operational control.

The CO₂ emissions have been calculated based on data from various sources. Both the provided data and the calculation have been assessed for plausibility.

The emissions are indicated in tonnes of CO₂ equivalents and therefore include various greenhouse gases. For the 2024 CO₂ emissions inventory, emission factors took into account five sources, namely www.co2emissiefactoren.nl, www.co2emissiefactoren.be, the EcoInvent database, DEFRA and CE Delft. Measured emissions have not been externally validated under ISO 14064.

GHG reduction targets are set against a 2021 baseline measurement. The goals align with the Paris Climate Agreement.

Scope 1 emissions
This includes the total direct emissions resulting from the combustion of fossil fuels (as indicated under E1-5 total energy consumption from fossil sources related to GHG Scope 1 emissions), supplemented by the use of refrigerants in buildings and installations. DELA does not participate in regulated emission trading systems (EU ETS). The basis for the majority of Scope 1 emissions is described under E1-5. The basis for emissions resulting from refrigerants is determined based on measured values of refills.

Scope 2 emissions
This includes the total indirect emissions resulting from the purchase of electricity and district heating (as indicated under E1-5 Total energy consumption from fossil sources related to GHG Scope 2 emissions, Consumption of purchased/acquired electricity, steam, heat and cooling from renewable sources, and Consumption of self-generated renewable energy). Gross location-based Scope 2 emissions refer to emissions (tCO₂e) based on location-based conversion factors, meaning country-specific averages. Gross market-based Scope 2 emissions refer to emissions (tCO₂e) based on market-based conversion factors, meaning the actual procurement contracts that DELA has concluded with suppliers. DELA applies the market-based method for its own calculations. The basis for Scope 2 emissions is described under E1-5.

Scope 3 emissions
Scope 3 emissions refer to the indirect greenhouse gas emissions from the upstream and downstream value chain, in accordance with the Scope 3 Value Chain Accounting Reporting Standard of the GHG Protocol. An emissions screening has been conducted for the Scope 3 emission categories, as shown in the table below. The determination of materiality was based on the criteria outlined in the GHG Protocol concerning relevance, significance and influence (Table 6.1 from the standard).

The focus of Scope 3 CO₂ emissions lies in the funeral value chain, primarily in the form of purchased goods and services. We apply the following demarcation of the operational boundary in Scope 3.1 purchase of goods and services, in accordance with the operational control approach of the GHG Protocol.

Each category is explained below in terms of the nature of the category and the basis and data quality of the calculation.

• 3.1 Purchased goods and services; this concerns purchased products such as coffins, various paper items, catering, funeral flowers, workwear, laptops, and other IT products; and purchased services such as cremations on external locations, ceremonial and transfer transport in the Netherlands. Modelled based on measured quantities and environmental profiles based on LCA methodology. Extrapolation based on spend or fte was used when measured data was unavailable.
• 3.3 Fuel- and energy-related upstream emissions (Scope 1 and 2); concerns the well-to-tank (WTT) emissions of used energy and fuels. Modelled based on the measured quantities from Scope 1 and 2.
• 3.5 Waste management concerns disposed waste. The basis is the report of the Dutch waste processor for measured quantities and emission factors. The data for Belgium is estimated based on measurement results from a supplier and the costs of waste processing.
• 3.6 Business travel; this includes repatriation of deceased persons, air transport and business trips made by public transport or private car. The basis is registrations of air travel and average emission factors for flight kilometres, registration of public transport distances and emissions from Dutch rail company NS, and declared kilometres driven by private cars with average emission factors for road kilometres.
• 3.7 Commuting; this concerns the commuting of own employees. The basis for the Netherlands is a survey among employees to determine the travel distance combined with the type of transport, with the emissions determined based on average emission factors. The basis for Belgium concerns a registration of travel distance and means of transport for commuting by employees with average emission factors.
• 3.15 Investments; the calculation methodology for this category differs from the other Scope 3 emissions and is therefore described separately under the principles of Climate change – Investments.

The calculation for CO₂ emissions in Scope 3 has been reviewed by an external advisor (scope 3.1 to 3.7) and the calculation for CO₂ emissions in Scope 3.15 has been prepared by an external advisor. As a precaution, we report this year that the percentage of emissions in Scope 3 that is calculated based on primary data is 0%. We aim to increase this share next year.

Measuring CO₂ emissions presents different challenges for each investment category. An external party (Cardano) supports us in determining total CO₂ emissions. Both the external specialist assisting with exclusions and CO₂ emission measurements and the engagement specialist hold ISAE 3402 type II certifications.

In principle, data is used as much as possible according to the PCAF methodology. PCAF is an initiative of the financial sector and has become a market standard that provides guidelines for consistent and comparable assessment and calculation of financed emissions in the financial sector.

Shares and fixed-income securities
Our external service provider calculates the CO₂ emissions of listed investments using our provided portfolio. For shares and fixed income securities, the external service provider uses another external data provider for CO₂ data. This data provider covers more than 99% of the listed portfolio.

Data is generally available (>95%) for listed companies. They often use the standardised methodology of the internationally recognised GHG Protocol for companies to report emissions, and the data is relatively stable. The data hierarchy and transparency regarding data quality help responsibly manage remaining data limitations and support the transition to higher data reliability. We use a standard methodology for this purpose.

Non-listed
We have requested reports from the respective managers of all non-listed investments and funds where coverage has increased since 2019. The coverage in 2019 was 43% and by 2024 had grown to 86%. It is fairly standard currently for companies to report at least on Scope 1 and 2 emissions. Standards such as GRESB and increasing legislation and regulations encourage funds to report their emissions. With the introduction of the SFDR and the associated PAI statements, the availability and reliability of CO₂ data from investments have improved. 

Historical data
The quality and availability of historical data are limited and we have determined it on a ‘best effort’ basis.

The total reported CO₂ emissions from the investments are based on the available data (91.6% of the portfolio) and an estimate of the remaining data (8.4% of the portfolio).

E5-4 – Resource inflows
Resource inflows
Resource inflows refer to the products the company uses and consumes in its own activities, where we only present the resource product flows. We measure resource inflows in total weight (kg) per resource inflow, including packaging. Additionally, we present the percentage of biological resources (i.e., resources of natural origin) that are sustainably sourced compared to the total purchase of biological resources, broken down by resource inflow. In this context, we assume that the packaging material is non-biological.

The following applies to the metrics related to resource inflows:

Coffins
Most coffins are made of wood, which is a biological resource, as are resources such as willow, rattan and mycelium. Coffins can also be made of non-biological resources such as zinc. We supply coffins including interior lining and handles, which can also consist of various biological and non-biological resources.

By sustainable procurement of coffins, we mean products supplied by a provider that can demonstrably show FSC (or equivalent) certification as a company. We therefore rely on a ‘chain of custody’ certification. In 2024, the percentage of sustainably sourced wood only includes the FSC chain of custody certification. There is no resource inflow of coffins with another, comparable certification (e.g., PEFC).

The overall total weight (kg) and the percentage of sustainably sourced biological resources are based on data provided and validated by suppliers. The suppliers use measurement results (quantities), product specifications (weights and sustainability certification) and estimates of the packaging resource. We assess this data for plausibility. For participations not organisationally integrated within DELA, we make an estimate based on the number of funerals. The data has a degree of uncertainty as exact weights of packaging are not known. We assume that the estimated weight of coffins are not sustainably sourced.

Paper
Paper is a biological resource. Our paper usage includes funeral print resources, office and funeral location documents, and products printed by suppliers on our behalf, such as the member magazine De Kroniek. This also includes paper used for policies, annual reviews and other communications with our policyholders.

By sustainable procurement of paper, we mean products supplied by a provider that can demonstrably show FSC certification as a company. We therefore rely on a chain of custody certification.

The overall total weight (kg) and the percentage of sustainably sourced biological resources are based on data provided and validated by suppliers. The suppliers use measurement results (quantities), product specifications (weights and sustainability certification) and estimates of the packaging material. We assess this data for plausibility. There are also resource inflows of paper for which no data is available from suppliers. This concerns paper usage in Germany, in Belgium (excluding the three largest suppliers), and in the Netherlands (specifically for one supplier of commercial print work). For this, we make an estimate based on a representative measured paper flow related to expenses. The estimate of paper usage in Germany is based on purchased quantities combined with an estimated weight per paper type. For participations not organisationally integrated within DELA, estimates are based on a representative measured paper flow related to the number of funerals. The data has a degree of uncertainty as exact weights are not known. We assume that the estimated weight of paper is not sustainably sourced. 

Workwear
Our workwear consists of clothing for on-site employees and funeral directors. The clothing is made from both biological resources (cotton, wool and leather) and non-biological resources (e.g., textiles made from polyester or polyamide).

Sustainability certifications are linked to the type of fabric (textile) used to produce the garments, not to the garment as a whole. The certifications may relate to the sustainable sourcing of virgin materials or the demonstrable use of resources with recycled content. By sustainable procurement of textiles, we mean fabrics for which a valid sustainability certificate is demonstrably available. In 2024, we presented RWS wool (Responsible Wool Standard) and GRS polyamide (Global Recycled Standard) as sustainably sourced textiles. Of these, only RWS wool is a biological resource.

The overall total weight (kg) and the percentage of sustainably sourced biological resources are based on data provided and validated by our supplier. Our supplier uses measurement results (quantities), product specifications (indicative weights, product composition and sustainability certification) and estimates of the packaging material. We assess this data for plausibility. The data has a degree of uncertainty as exact weights are not known, and the supplier as a company does not hold a chain of custody certification.

Funeral wreaths/arrangements
We procure funeral wreaths/flower arrangements for the funerals organised by DELA. The vast majority of flowers for a funeral are purchased directly by bereaved families and guests without DELA's involvement. These flowers are not included in our reported resource inflows.

Funeral wreaths/arrangements vary in size, flower type and composition and may or may not include floral foam, wreaths, ribbons or small vases. Funeral wreaths/arrangements consist of biological resources (flowers, branches and possibly the wreath) and non-biological resources (other components). The non-biological resources are relatively heavy compared to the biological resources.

We assume that funeral wreaths/arrangements are purchased unpackaged and without sustainability certification. No measurement results on weight or composition are available. For the overall total weight (kg), we make an estimate based on the weights of a selection of existing wreaths. For Belgium, the exact number of funeral wreaths/arrangements is not available, and we make an estimate based on the number of wreaths per funeral in the Netherlands (measured at a crematorium in the Netherlands and a funeral home in Belgium). The data has a degree of uncertainty as exact weights, composition, packaging, certification and the average number of wreaths per funeral are not known.

E5-5 – Resource outflows
Waste
Resource outflows refer to the waste we produce within our own operations. We measure waste streams in total weight (kg). The composition of our waste is as follows:

• Waste Diverted from Disposal is waste that is given a new purpose. This only concerns non-hazardous waste, broken down by type of application:
  • Recycling: Includes (precious) metals that remain in the cremation ashes (e.g., prosthetics) and other waste that we separate at various office and funeral locations. This includes confidential documents, plastic, drink cartons, glass, swill, organic waste and batteries.
  • Preparation for Reuse: Not applicable.
  • Other Beneficial Applications: Concerns residual waste used to generate energy through incineration.
• Waste Directed to Disposal, broken down into hazardous and non-hazardous waste and by type of processing:
  • Incineration of Hazardous Waste: Concerns medical waste from the final care of the deceased.
  • Landfilling: Not applicable.
  • Other Forms of Disposal of Hazardous Waste: Concerns fly ash from crematorium filter systems, which is disposed of in drums that are stored at designated locations. This is required as fly ash may potentially be contaminated with mercury and lead.
  • Other Forms of Disposal of Non-Hazardous Waste: Concerns residues from waste streams after processing by our suppliers.

We calculate the percentage of non-recycled waste based on the total amount of hazardous and non-hazardous waste that is not recycled.

The overall total weight (kg), broken down by the different waste streams, is based on data provided and validated by our suppliers (waste processors). These suppliers use measurement results (weight). We assess this data for plausibility.

Estimates are made for waste streams or specific waste locations where no measurement results are available from waste processors. We estimate the amount of hazardous waste as follows:

• Medical waste for Belgium is estimated based on the measurement results for medical waste in the Netherlands, adjusted for the number of funerals.
• Fly ash for the Netherlands and Belgium is estimated based on the average net content of a fly ash drum and the average number of cremations per drum.

We estimate the amount of non-hazardous waste as follows, assuming that we do not separate waste:

• Residual waste for a limited number of waste locations in the Netherlands is estimated based on reference locations. This concerns waste processing by (relatively small) suppliers for whom we do not have measurement results.
• Residual waste in Belgium is estimated based on the measurement results of one supplier and the costs of waste processing.
• Residual waste in Germany is estimated based on the estimated waste per employee.
• Residual waste from participations (plus medical waste) is estimated based on the measurement results of waste in the Netherlands, adjusted for the number of funerals.

The data has a degree of uncertainty as exact weights and the exact composition of our waste are partly unknown.

Customer satisfaction is measured using the Net Promoter Score (NPS), which reflects the extent to which customers recommend DELA to others. The score is calculated by subtracting the percentage of detractors from the percentage of promoters. Based on the number of respondents, the data is consolidated by the Reporting & Control department.

Employee satisfaction is measured among the following groups of employees:

• The Netherlands: Most salaried employees plus external staff from the IT department (excluding employees of outsourced services). Excluded are non-guaranteed hours employees, employees who join after 1 October, employees who leave in October, employees involved in legal proceedings, those under a voluntary severance offer (VSO) or exempt from work, interns, and employees with a BAS code or who have been notified of such, except for those who received a BAS code after turning 60 years old who continue working.
• Belgium: Employees with a permanent employment contract. Excluded are employees who are on long-term sick leave (longer than six months), employees who are (about to) leave the company, and casual workers.
• Germany: All salaried employees.

A large share of the in-service employee group is surveyed, and the response rate is high (in 2024, 81.7% in the Netherlands, 80.2% in Belgium, and 83.1% in Germany).

S1-6 – Characteristics of salaried employees
Salaried employees
The reported figures refer to salaried employees, excluding interns and external staff, as of the end of the reporting period. One full-time equivalent (FTE) is equal to an employee working 40 hours per week for DELA. Non-guaranteed hours employees are recorded as 0 FTEs as they have no contractual working hours.

The majority of the data comes from DELA’s personnel administration. For participations and joint ventures where staff are not managed in our systems, the data is requested from the respective organisation, assessed for plausibility and consolidated by the Reporting & Control department. The data has not been validated by an external party. 

Employee turnover
Employee turnover is calculated by dividing the number of employees who left during the reporting period by the average number of employees during the reporting period. The average is based on the number of employees at the end of the previous reporting period and the number of employees in the current reporting period. The majority of the data comes from DELA’s personnel administration. For participations and joint ventures where staff are not managed in our systems, the data is requested from the respective organisation, assessed for plausibility and consolidated by the Reporting & Control department The data has not been validated by an external party.

S1-9 – Diversity metrics
Gender distribution in upper levels of management
Upper management includes the directors of DELA Netherlands, DELA Belgium and DELA Germany, as well as managers with a salary grade of HAY 18 or higher. The data is sourced from DELA’s personnel administration and has not been validated by external parties.

Age distribution
The majority of the data is sourced from DELA’s personnel administration. For participations and joint ventures where staff are not managed in our systems, the data is requested from the respective organisation, assessed for plausibility and consolidated by the Reporting & Control department. The data has not been validated by an external party.

S1-14 – Safety and health metrics
Work-related accidents
We define a work-related accident as an incident involving an employee that results in absence from work. Incidents are recorded by the operational departments in the administration system, and this registration is checked by the occupational health service. The majority of the data comes from DELA’s personnel administration. For participations and joint ventures where staff are not managed in our systems, the data is requested from the respective organisation, assessed for plausibility and consolidated by the Reporting & Control department. The data has not been validated by an external party.

To calculate the number of workplace accidents per million hours worked, the number of hours is estimated based on the reported full-time equivalents (FTEs). One FTE is equal to 40 working hours per week and 48 weeks per year.

Absenteeism
The standard metric requires reporting on the number of days of absence due to injury and fatalities resulting from workplace accidents, occupational illnesses and deaths due to occupational illness. Since occupational illnesses and fatalities are not common in our sectors, we do not consider this a material data point. Due to the material impacts on safety and health, particularly the work/life balance and the physically and mentally demanding nature of the work, we report absence due to illness, personal circumstances and other causes as a company-specific data point. We believe this is relevant information, particularly for our employees.

As the absence of permanent employees, excluding interns and non-guaranteed hours employees, is recorded by the manager of the relevant employee, the reported data comes from DELA’s personnel administration. The absence rate is calculated by dividing the number of absence hours by the number of working hours. The data is not consolidated as local legislation and regulations mean there are differences in definitions. For example, an employee in the Netherlands leaves employment after two years of absence while absent employees must remain employed in Belgium. For participations and joint ventures where staff are not managed in our systems, we requested the absence figures from the respective organisation for verification. Only a limited number of employees (< 100 people) work for these organisations, and the relevant absence rates do not show significant deviations from the reported figures on average. The data has not been validated by an external party.

The reported information is comparable to what we have reported in previous years and aligns with how other companies report this information.

S1-17 – Incidents, complaints and severe human rights impacts
Number of incidents related to discrimination
Employees can report issues in many different ways, for example, to their direct manager, another manager, HR Business Partners, directors, internal and external confidential advisors, the internal misconduct reporting point, and anonymously in Belgium through the whistleblower software. There is no centralised registration of these reports, and not all situations are considered incidents by the employee or the person receiving the report. According to the definition in Annex II of the ESRS, an incident is "a legal action or complaint registered with the undertaking or competent authorities through a formal process, or an instance of noncompliance identified by the undertaking through established procedures." We choose to report the number of incidents known to the HR directors as the definition used appears to refer to 'serious' issues. To provide annual report readers with the appropriate context, we also choose to report the number of reports to our confidential advisors that seem to be related to discrimination.

Number of complaints
As with the number of incidents of discrimination, not everyone uses the same definition of what constitutes a complaint when raising concerns. Employees can also report complaints in many different ways, and there is no centralised registration of these reports. This makes it impossible to report the total number of complaints fully and accurately. We choose to report the number of complaints known to the HR directors, as the definition used appears to refer to 'serious' issues. To provide the reader of the annual report with the appropriate context, we also choose to report the number of reports to our confidential advisors (excluding those already reported under incidents of discrimination). 

The total number of employees (excluding non-guaranteed hours employees) as of the end of 2024, broken down by full-time and part-time employees, gender and country:

The total number of employees as of the end of 2024, broken down by gender, employment type and country:

The total number of employees as of the end of 2024, broken down by gender and age: