General CSRD
Knowledge
Knowledge
What do the letters CSRD stand for?
Corporate Sustainability Reporting Directive
What is the name of the Top 15 program set up by HEINEKEN to enhance its S&R reporting in preparation for the CSRD?
S&R Vital
What are the three topic areas of CSRD?
Environment, Social and Governance
Which Function is responsible for the coordination of the deployment of the S&R Vital program?
Finance
What is the name given to the document containing all reporting requirements for a particular KPI?
KPI Passport
In which report & year will HEINEKEN first report CSRD metrics externally?
In our Annual Report over 2024
Where can you can find important program-related materials and resources, such as the OpCo KPI Reporting Scope?
S&R Vital Portal (Sharepoint)
What are the 3 topics covered by Heineken under the Environmental standards?
Circularity, Climate Change and Water
What is the job title of the person at OpCo level facilitating coordination of the S&R Vital program?
S&R Vital OpCo Implementation Manager
How many KPIs (approx.) does HEINEKEN need to report on for compliance with the CSRD?
More than 80 KPIs
To which OpCos is the CSRD applicable?
All consolidated HEINEKEN OpCos
Through which channel should you be raising your S&R Vital or CSRD-related questions?
The (S&R Vital Implementation) Question Log
Under which ESG topic does reporting on the % of senior management positions held by women fall?
This KPI is part of the Social topic
Defining KPIs, data collection processes, training, and implementation of related controls is the responsibility of a) Finance, b) Functions, or c) OpCos?
This S&R Vital responsibility sits with b) Functions
Reporting on our Carbon Footprint (carbon emissions) can be divided into three buckets. What are they?
Scope 1, scope 2 and scope 3
What is the level of assurance required for the CSRD externally published report as of 2024?
Limited Assurance
During KPI implementation, "Prepare" & "Deploy" are followed by which two stages?
"Validate" & "Hypercare"
What is the governing body supervising the activities of the Executive Board with respect to environmental, social and responsible consumption matters?
Sustainability & Responsibility SteerCo
What are respective Functions at OpCo level primarily responsible for?
Data measurement and recording (Extra: implementation and execution of controls)
In which system are the majority of environmental datapoints reported?
BCS (Business Comparison System)
In sustainability reporting, ‘double materiality’ considers which two aspects?
Financial & impact materiality (or inside out & outside in perspective)
Which sites are specifically excluded even if the OpCo is in scope?
Sites with less than 50 FTE and production of less than 25,000hl
Apart from KPIs, what are the other 5 aspects required to report on according to CSRD regulations?
Governance, Strategy, Action plans, Policies, and Targets
S&R Vital is a joint project sponsored by which two functions?
Finance (Harold van den Broek) and Corporate Affairs (Joanna Price)
For which KPIs were the first controls implemented?
The KPIs as per LTIP (water consumption, women in SM and net zero in production).