As a group company of Kanematsu Corporation, Kanematsu GmbH, headquartered in Düsseldorf, Germany, implements sustainability measures in line with our group policy. Referencing the VSME (Voluntary Sustainability Reporting for SMEs)*1 standard developed by EFRAG (European Financial Reporting Advisory Group), it employs double materiality assessment*2 for material issues and endeavours to proactively disclose its sustainability information. For more information, please visit the Kanematsu GmbH website.
*1 A disclosure framework enabling SMEs not subject to mandatory reporting under the Corporate Sustainability Reporting Directive (CSRD) to respond to ESG information requests from banks, investors, and large corporations. While disclosure items are simplified, it serves as a voluntary standard forming the basis for future compliance within the rapidly evolving sustainability disclosure regulatory landscape.
*2 An assessment conducted from two perspectives: the impact of sustainability issues on the company’s financial performance (financial materiality) and the impact of corporate activities on the environment and society (impact materiality).