Notes to the report

GRI content index

Vetropack has reported in accordance with the GRI Standards for the period from 1 January 2024 to 31 December 2024. For the Content Index – Essentials Service, GRI Services reviewed that the GRI content index has been presented in a way consistent with the requirements for reporting in accordance with the GRI Standards, and that the information in the index is clearly presented and accessible to the stakeholders. This service was provided for the German version of the report.

GRI 1 used		GRI 1: Foundation 2021
Applicable GRI Sector Standard		none

General Disclosures
GRI Standard		Disclosure	Reference / information	Omission

		The organization and its reporting practices
GRI 2: General Disclosures 2021	2-1	Organizational details	https://report.vetropack.com/2024/en/?p=14304#GRI2-1EN
	2-2	Entities included in the organization's sustainability reporting	https://www.vetropack.com/en/about-us/locations/
	2-3	Reporting period, frequency and contact point	https://report.vetropack.com/2024/en/?p=14142
	2-4	Restatements of information	https://report.vetropack.com/2024/en/?p=14142
	2-5	External assurance	https://report.vetropack.com/2024/en/?p=14142
		Activities and workers
GRI 2: General Disclosures 2021	2-6	Activities, value chain and other business relationships	https://report.vetropack.com/2024/en/?p=14304
	2-7	Employees	https://report.vetropack.com/2024/en/?p=14226#MA-KPI_EN
	2-8	Workers who are not employees	https://report.vetropack.com/2024/en/?p=14226#MA-KPI_EN
		Governance
GRI 2: General Disclosures 2021	2-9	Governance structure and composition	https://report.vetropack.com/2024/en/?p=14236
	2-10	Nomination and selection of the highest governance body	https://report.vetropack.com/2024/en/?p=14236
	2-11	Chair of the highest governance body	https://report.vetropack.com/2024/en/?p=14236#GRI2-11_EN
	2-12	Role of the highest governance body in overseeing the management of impacts	https://report.vetropack.com/2024/en/?p=14289#ESG-Gov_EN
	2-13	Delegation of responsibility for managing impacts	https://report.vetropack.com/2024/en/?p=14289#ESG-Gov_EN
	2-14	Role of the highest governance body in sustainability reporting	https://report.vetropack.com/2024/en/?p=14289#ESG-Gov_EN
	2-15	Conflicts of interest	https://report.vetropack.com/2024/en/?p=14216#GRI2-15_EN
	2-16	Communication of critical concerns	https://report.vetropack.com/2024/en/?p=14216#Compliance-KPI_EN
	2-17	Collective knowledge of the highest governance body	https://report.vetropack.com/2024/en/?p=14289#ESG-Gov_EN
	2-18	Evaluation of the performance of the highest governance body	https://report.vetropack.com/2024/en/?p=14289#GRI2-18_EN
	2-19	Remuneration policies	https://report.vetropack.com/2024/en/?p=13998
	2-20	Process to determine remuneration	https://report.vetropack.com/2024/en/?p=14007
	2-21	Annual total compensation ratio		Confidentiality constraints. Due to competitive advantage, Vetropack does not disclose the total compensation ratio between its CEO and the median of all employees.
		Strategy, policies and practices
GRI 2: General Disclosures 2021	2-22	Statement on sustainable development strategy	https://report.vetropack.com/2024/en/?p=14301
	2-23	Policy commitments	https://report.vetropack.com/2024/en/?p=14216#compliance_EN
	2-24	Embedding policy commitments	https://report.vetropack.com/2024/en/?p=14216#compliance_EN
	2-25	Processes to remediate negative impacts	https://report.vetropack.com/2024/en/?p=14216#GRI2-25_EN
	2-26	Mechanisms for seeking advice and raising concerns	https://report.vetropack.com/2024/en/?p=14216#GRI2-26_EN
	2-27	Compliance with laws and regulations	https://report.vetropack.com/2024/en/?p=14216#Compliance-KPI_EN
	2-28	Membership associations	https://report.vetropack.com/2024/en/?p=14238#GRI2-28_EN
		Stakeholder engagement
GRI 2: General Disclosures 2021	2-29	Approach to stakeholder engagement	https://report.vetropack.com/2024/en/?p=14238
	2-30	Collective bargaining agreements	https://report.vetropack.com/2024/en/?p=14226#GRI2-30_EN

Material Topics
GRI Standard		Disclosure	Reference / information	Omission

GRI 3: Material Topics 2021	3-1	Process to determine material topics	https://report.vetropack.com/2024/en/?p=14295#GRI3-1_EN
	3-2	List of material topics	https://report.vetropack.com/2024/en/?p=14295#GRI3-2_EN

		Economic performance
GRI 3: Material Topics 2021	3-3	Management of material topics	https://report.vetropack.com/2024/en/?p=14276#WL_EN
GRI 201: Economic Performance 2016	201-1	Direct economic value generated and distributed	https://report.vetropack.com/2024/en/?p=14276#GRI201-1_EN
		Customer satisfaction
GRI 3: Material Topics 2021	3-3	Management of material topics	https://report.vetropack.com/2024/en/?p=14263#Customer
GRI 417: Marketing and Labeling 2016	417-1	Requirements for product and service information and labeling	https://report.vetropack.com/2024/en/?p=14263#Customer
	417-2	Incidents of non-compliance concerning product and service information and labeling	https://report.vetropack.com/2024/en/?p=14263#GRI417-2_EN
		Innovation
GRI 3: Material Topics 2021	3-3	Management of material topics	https://report.vetropack.com/2024/en/?p=14237#InnovationEN
		Product quality and product safety
GRI 3: Material Topics 2021	3-3	Management of material topics	https://report.vetropack.com/2024/en/?p=14249#Productqualityandproductsafety
GRI 416: Customer Health and Safety 2016	416-1	Assessment of the health and safety impacts of product and service categories	https://report.vetropack.com/2024/en/?p=14249#GRI416-1_EN
	416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	https://report.vetropack.com/2024/en/?p=14249#GRI416-2_EN
		Climate protection
GRI 3: Material Topics 2021	3-3	Management of material topics	https://report.vetropack.com/2024/en/?p=14259#Climateprotection
GRI 302: Energy 2016	302-1	Energy consumption within the organization	https://report.vetropack.com/2024/en/?p=14259#GRI302305_EN
	302-3	Energy intensity	https://report.vetropack.com/2024/en/?p=14259#GRI302305_EN
	302-4	Reduction of energy consumption	https://report.vetropack.com/2024/en/?p=14259#GRI302305_EN
GRI 305: Emissions 2016	305-1	Direct (Scope 1) GHG emissions	https://report.vetropack.com/2024/en/?p=14259#GRI302305_EN
	305-2	Energy indirect (Scope 2) GHG emissions	https://report.vetropack.com/2024/en/?p=14259#GRI302305_EN
	305-3	Other indirect (Scope 3) GHG emissions	https://report.vetropack.com/2024/en/?p=14259#GRI302305_EN
	305-4	GHG emissions intensity	https://report.vetropack.com/2024/en/?p=14259#GRI302305_EN
	305-5	Reduction of GHG emissions	https://report.vetropack.com/2024/en/?p=14259#GRI302305_EN
		Resources
GRI 3: Material Topics 2021	3-3	Management of material topics	https://report.vetropack.com/2024/en/?p=14185#Resources_EN
GRI 301: Materials 2016	301-1	Materials used by weight or volume	https://report.vetropack.com/2024/en/?p=14185#GRI301306EN
	301-2	Recycled input materials used	https://report.vetropack.com/2024/en/?p=14185#GRI301306EN
GRI 306: Waste 2020	306-1	Waste generation and significant waste-related impacts	https://report.vetropack.com/2024/en/?p=14185#waste
	306-2	Management of significant waste-related impacts	https://report.vetropack.com/2024/en/?p=14185#waste
	306-3	Waste generated	https://report.vetropack.com/2024/en/?p=14185#GRI301306EN
		Water
GRI 3: Material Topics 2021	3-3	Management of material topics	https://report.vetropack.com/2024/en/?p=14233#Water
GRI 303: Water and Effluents 2018	303-1	Interactions with water as a shared resource	https://report.vetropack.com/2024/en/?p=14233#Water
	303-2	Management of water discharge-related impacts	https://report.vetropack.com/2024/en/?p=14233#Water
	303-3	Water withdrawal	https://report.vetropack.com/2024/en/?p=14233#GRI303_EN
	303-4	Water discharge	https://report.vetropack.com/2024/en/?p=14233#GRI303_EN
		Employee satisfaction
GRI 3: Material Topics 2021	3-3	Management of material topics	https://report.vetropack.com/2024/en/?p=14226#Employeesatisfaction
GRI 401: Employment 2016	401-1	New employee hires and employee turnover	https://report.vetropack.com/2024/en/?p=14226#MA-KPI_EN
	401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employee	https://report.vetropack.com/2024/en/?p=14226#GRI2-30_EN
GRI 404: Training and Education 2016	404-2	Programs for upgrading employee skills and transition assistance programs	https://report.vetropack.com/2024/en/?p=14226#GRI404-2_EN
	404-3	Percentage of employees receiving regular performance and career development reviews	https://report.vetropack.com/2024/en/?p=14226#GRI404-3_EN
		Occupational health and safety
GRI 3: Material Topics 2021	3-3	Management of material topics	https://report.vetropack.com/2024/en/?p=14307#OHS_EN
GRI 403: Occupational Health and Safety 2018	403-1	Occupational health and safety management system	https://report.vetropack.com/2024/en/?p=14307#GRI403-1_EN
	403-2	Hazard identification, risk assessment, and incident investigation	https://report.vetropack.com/2024/en/?p=14307#measures
	403-3	Occupational health services	https://report.vetropack.com/2024/en/?p=14307#GRI403-3_EN
	403-4	Worker participation, consultation, and communication on occupational health and safety	https://report.vetropack.com/2024/en/?p=14307#GRI403-4_403-5_EN
	403-5	Worker training on occupational health and safety	https://report.vetropack.com/2024/en/?p=14307#GRI403-4_403-5_EN
	403-6	Promotion of worker health	https://report.vetropack.com/2024/en/?p=14307#GRI403-6EN
	403-8	Workers covered by an occupational health and safety management system	https://report.vetropack.com/2024/en/?p=14307#GRI403_EN
	403-9	Work-related injuries	https://report.vetropack.com/2024/en/?p=14307#GRI403_EN
	403-10	Work-related ill health	https://report.vetropack.com/2024/en/?p=14307#GRI403_EN
		Diversity, equity and inclusion
GRI 3: Material Topics 2021	3-3	Management of material topics	https://report.vetropack.com/2024/en/?p=13997#DEI_EN
GRI 405: Diversity and Equal Opportunity 2016	405-1	Diversity of governance bodies and employees	https://report.vetropack.com/2024/en/?p=13997#GRI405406_EN
GRI 406: Non-discrimination 2016	406-1	Incidents of discrimination and corrective actions taken	https://report.vetropack.com/2024/en/?p=13997#GRI405406_EN
		Compliance
GRI 3: Material Topics 2021	3-3	Management of material topics	https://report.vetropack.com/2024/en/?p=14216#compliance_EN
GRI 205: Anti-corruption 2016	205-1	Operations assessed for risks related to corruption	https://report.vetropack.com/2024/en/?p=14216#Compliance-KPI_EN
	205-2	Communication and training about anti-corruption policies and procedures	https://report.vetropack.com/2024/en/?p=14216#Compliance-KPI_EN
	205-3	Confirmed incidents of corruption and actions taken	https://report.vetropack.com/2024/en/?p=14216#Compliance-KPI_EN
GRI 206: Anti-competitive Behavior 2016	206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	https://report.vetropack.com/2024/en/?p=14216#Compliance-KPI_EN
GRI 418: Customer Privacy 2016	418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	https://report.vetropack.com/2024/en/?p=14216#Compliance-KPI_EN
		Supply chain management
GRI 3: Material Topics 2021	3-3	Management of material topics	https://report.vetropack.com/2024/en/?p=14228#Supplychainmanagement
GRI 308: Supplier Environmental Assessment 2016	308-1	New suppliers that were screened using environmental criteria	https://report.vetropack.com/2024/en/?p=14228#GRI308414
GRI 408: Child Labor 2016	408-1	Operations and suppliers at significant risk for incidents of child labor	https://report.vetropack.com/2024/en/?p=14228#408_EN
GRI 414: Supplier Social Assessment 2016	414-1	New suppliers that were screened using social criteria	https://report.vetropack.com/2024/en/?p=14228#GRI308414

Statement by the Board of Directors

Due diligence and transparency