Bijlage 6 GRI SRS Content Index

SRS

Disclosure

Disclosure Requirements - The reporting organization shall report the following information:

Referentie Jaarverslag 2019

GRI 102: GENERAL DISCLOSURES 2016

8

1. Organizational profile

102-1

Name of the organization

a. Report the name of the organization.

Brabantse Ontwikkelings Maatschappij
1.6 Toelichting op het jaarverslag - p. 22

102-2

Activities, brands, products, and services

a. A description of the organization’s activities.
b. Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets

1.2 Over de BOM - p. 8
1.3 Organisatie en medewerkers - p. 11-12
1.4 Bedrijfsvoering - p. 14
2.2 BOM Ecosysteems Development - p. 29
2.3 BOM Foreign Investments - p. 33
2.4 BOM International Trade - p. 36
2.5 BOM Brabant Ventures - p. 39
2.6 BOM Renewable Energy - p. 42
2.7 BOM Product Development - p. 45

102-3

Location of the organization's headquarters

a. Report the location of the organization’s headquarters.

Goirleseweg 15, 5026PB, Tilburg 3.4 Toelichting op de geconsolideerde jaarrekening 2019, grondslagen voor waardering & resultaatbepaling - p. 53

102-4

Number of countries operating

a. Number of countries where the organization operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report.

1.4 Bedrijfsvoering - Organisatieprofiel - p. 14

102-5

Nature of ownership and legal form

a. Report the nature of ownership and legal form.

1.4 Bedrijfsvoering - Organisatieprofiel - p. 14

102-6

Markets served

a. Markets served, including:
i. geographic locations where products and services are offered;
ii. sectors served; and
iii. types of customers and beneficiaries.

1.2 Over de BOM - p. 8
1.4 Bedrijfsvoering - Organisatieprofiel - p. 14 2.3 BOM Foreign Investments - p. 33
2.4 BOM International Trade - p. 36
2.5 BOM Brabant Ventures - p. 39

102-7

Scale of the reporting organization

a. Scale of the reporting organization, including:
i. total number of employees;
ii. total number of operations;
iii. net sales (for a private sector organization) or net revenues (for a public sector organization);
iv. total capitalization (for a private sector organization), with a breakdown in terms of debt and equity; and
v. quantity of products or services provided.

1.3 Organisatie en medewerkers - p. 11-12
3.1 Geconsolideerde balans per 31 december 2019 - p. 49
3.2 Geconsolideerde resultatenrekening over 2019 - p. 51

102-8

Information on employees and other workers

The reporting organization shall report the following information:
a. Total number of employees by employment contract (permanent and temporary), by gender.
b. Total number of employees by employment contract (permanent and temporary), by region.
c. Total number of employees by employment type (full-time and part-time), by gender.
d. Whether a significant portion of the organization’s activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees.
e. Any significant variations in the numbers reported in Disclosures 102-8-a, 102-8-b, and 102-8-c (such as seasonal variations in the tourism or agricultural industries).
f. An explanation of how the data have been compiled, including any assumptions made.

1.3 Organisatie en medewerkers - p. 11-12

102-9

Supply chain

a. A description of the organization’s supply chain, including its main elements as they relate to the organization’s activities, primary brands, products, and services.

1.2 Over de BOM - waardeketen - p. 8-9
1.4 Bedrijfsvoering - rol in de keten - p. 14

102-10

Significant changes to the organization and its supply chain

a. Significant changes to the organization’s size, structure, ownership, or supply chain, including:
i. Changes in the location of, or changes in, operations, including facility openings, closings, and expansions;
ii. Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations);
iii. Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.

Geen significante wijzigingen in 2019

102-11

Precautionary Principle or approach

a. Whether and how the reporting organization applies the Precautionary Principle or approach.

1.4 Bedrijsvoering - risicomanagement - p. 16

102-12

External initiatives

a. List of externally-developed economic, environmental and social charters, principles, or other initiatives to which the reporting organization subscribes or which it endorses.

1.5 Corporate governance - p. 18
1.6 Toelichting op het jaarverslag - Rapportagegrondslagen en reikwijdte - p. 24

102-13

Memberships of associations

a. A list of the main memberships of industry or other associations, and national or international advocacy organizations.

2.3 BOM Foreign Investments - p. 33

2. Strategy

102-14

Statement from senior decision-maker

a. A statement from the most senior decision-maker of the reporting organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy for addressing sustainability.

Voorwoord raad van bestuur - p. 1-2

3. Ethics and integrity

102-16

Values, principles, standards, and norms of behavior

a. A description of the reporting organization’s values, principles, standards, and norms of behavior.

1.3 Organisatie en medewerkers - p. 11-12
1.5 Corporate governance - p. 18

4. Governance

102-18

Governance structure

a. Governance structure of the reporting organization, including committees of the highest governance body.
b. Committees responsible for decision-making on economic, environmental, and social topics.

1.4 Bedrijfsvoering - Organisatieprofiel - p. 14
1.4 Bedrijfsvoering - Managementaanpak - p. 16
1.5 Corporate governance - p. 18
4.2 Bijlage 2 Juridische structuur - p. 107

5. Stakeholder Engagement

102-40

List of stakeholder groups

a. A list of stakeholder groups engaged by the reporting organization.

1.6 Toelichting op het jaarverslag - Stakeholders en dialoog met stakeholders - p. 23

102-41

Collective bargaining agreements

a. Percentage of total employees covered by collective bargaining agreements.

Dit is niet van toepassing op ons personeel.

102-42

Identifying and selecting stakeholders

a. The basis for identifying and selecting stakeholders with whom to engage.

1.6 Toelichting op het jaarverslag - materiële onderwerpen en Stakeholders en dialoog met stakeholders - p. 23

102-43

Approach to stakeholder engagement

a. The organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process.

1.6 Toelichting op het jaarverslag - materiële onderwerpen en Stakeholders en dialoog met stakeholders - p. 23

102-44

Key topics and concerns raised

a. Key topics and concerns that have been raised through stakeholder engagement, including:
i. how the organization has responded to those key topics and concerns, including through its report; and
ii. the stakeholder groups that raised each of the key topics and concerns.

1.6 Toelichting op het jaarverslag - materiële onderwerpen en Stakeholders en dialoog met stakeholders - p. 23

6. Reporting practice

102-45

Entities included in the consolidated financial statements

a. A list of all entities included in the reporting organization’s consolidated financial statements or equivalent documents.
b. Whether any entity included in the reporting organization’s consolidated financial statements or equivalent documents is not covered by the report.

3.4 Toelichting op de geconsolideerde jaarrekening 2019, grondslagen voor waardering & resultaatbepaling - p. 53

102-46

Defining report content and topic Boundaries

a. An explanation of the process for defining the report content and the topic Boundaries.
b. An explanation of how the reporting organization has implemented the Reporting Principles for defining report content.

Clause 6.1 When compiling the information specified in Disclosure 102-46, the reporting organization shall include an explanation of how the Materiality principle was applied to identify material topics, including any assumptions made.

1.6 Toelichting op het jaarverslag - materiële onderwerpen en Stakeholders en dialoog met stakeholders - p. 23
1.6 Toelichting op het jaarverslag - Rapportagegrondslagen en reikwijdte en controle - p. 24-25

102-47

List of material topics

a. A list of material topics identified in the process for defining report content.

1.6 Toelichting op het jaarverslag - materiële onderwerpen en Stakeholders en dialoog met stakeholders - p. 23

102-48

Restatements of information

a. The effect of any restatements of information provided in previous reports, and the reasons for such restatements.

3.4 Toelichting op de geconsolideerde jaarrekening 2019,
grondslagen voor waardering & resultaatbepaling (vergelijkende cijfers) - p.59 1.6 Toelichting op het jaarverslag - Rapportagegrondslagen en reikwijdte en controle - p. 24-25

102-49

Changes in reporting

a. Significant changes from previous reporting periods in the list of material topics and topic boundaries.

3.4 Toelichting op de geconsolideerde jaarrekening 2019,
grondslagen voor waardering & resultaatbepaling (vergelijkende cijfers) - p.59 1.6 Toelichting op het jaarverslag - Rapportagegrondslagen en reikwijdte en controle - p. 24-25

102-50

Reporting period

a. Reporting period for information provided.

1.6 Toelichting op het jaarverslag - Rapportagegrondslagen en reikwijdte en controle - p. 24-25

102-51

Date of most recent report

a. If applicable, the date of the most recent previous report.

xx mei 2019

102-52

Reporting cycle

a. Reporting cycle.

1.6 Toelichting op het jaarverslag - Rapportagegrondslagen en reikwijdte en controle - p. 24-25

102-53

Contact point for questions regarding the report

a. The contact point for questions regarding the report or its contents.

1.6 Toelichting op het jaarverslag - p. 22

102-54

Claims of reporting in accordance with the GRI Standards

a. The claim made by the organization if it has prepared a report in accordance with the GRI Standards, either:
i. ‘This report has been prepared in accordance with the GRI Standards: core option’; or
ii. ‘This report has been prepared in accordance with the GRI Standards: comprehensive option’.

1.6 Toelichting op het jaarverslag - Rapportagegrondslagen en reikwijdte en controle - p. 24-25

102-55

GRI content index

a. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.
b. For each disclosure, the content index shall include:
i. the number of the disclosure (disclosures covered by the GRI standards);
ii. the page number(s) or URL(s) where the information can be found, either within the report or in another published material; and
iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.

Clause 6.3 When reporting the GRI content index as specified in Disclosure 102-55, the reporting organization shall:
6.3.1 include the words ‘GRI Content Index’ in the title;
6.3.2 present the complete GRI content index in one location;
6.3.3 include in the report a link or reference to the GRI content index, if it is not provided in the report itself;
6.3.4 for each GRI Standard used, include the title and publication year (e.g., GRI 102: General Disclosures 2016);
6.3.5 include any additional material topics reported on which are not covered by the GRI Standards, including page number(s) or URL(s) where the information can be found.

4.6 Bijlage 6 GRI SRS Content Index - p. 113-117