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GRI-tabel

GRI Standards: Core

Norm

GRI Guidance

Explanation and reference in CSR report

101. 1.1 (foundation 2016)
Stakeholder Inclusiveness

The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.

The VanDrie Group works together with different stakeholders. We have identified these stakeholders in the CSR report 2021, see chapter ‘Using our social role’. Our stakeholders are: employees, veal farmers, suppliers, customers, consumers, shipping agents, governments, transporters, NGO's, dairy farmers, veterinarians, inspection authorities, local residents, sector organizations, banking and assurances companies and research and knowledge institutes. The stakeholders were identified via the stakeholder salience model (power, legitimacy, urgency).The report draws upon the outcomes on different stakeholder engagement processes within the VanDrie Group. The report contains a table in which the different material aspects as discussed with the stakeholder groups are mentioned, via which platform this has been taken place and its outcome on the VanDrie Group’s policy.

101. 1.2
Sustainability context

The report shall present the reporting organization’s performance in the wider context of sustainability.

The CSR report 2021 contains the statement about VanDrie Group’s intrinsic motivation to incorporate the UN’s Sustainable Development Goals (SDGs) in its strategic policy and daily operations. See f.i. the model of value creation and the different interviews in the report. The report contains a chapter about risk management and due diligence in which a wide context is shown about the organization’s performance for example in the field of human rights, corruption, labour rights and animal welfare. In the chapter ‘Trends and developments’ a description of important trends and developments is given. These trends and developments affect the current and future activities of the VanDrie Group and the possibilities to create value on the long term. A SWOT analysis is also incorporated. It shows the context of the performance possibility in a broader sense. See chapter ‘SWOT’.

101. 1.3
Materiality

The report shall cover topics that reflect the organization’s significant economic, environmental, and social impacts or substantively influence the assessments and decisions of stakeholders.

The VanDrie Group materiality matrix was updated in 2021. The materiality matrix identifies the most important issues and the influence on stakeholders and the significance for the VanDrie Group. See chapter ‘Dialogue with our stakeholders’ in the CSR report 2021. The report contains a table in which the different material aspects as discussed with the stakeholder groups are mentioned, via which platform this has been taken place and its outcome on the VanDrie Group’s policy. In the chapter ‘Trends and Developments’ the VanDrie Group gives insight into main topics and future challenges and also about laws, regulations or agreements that significantly affect the organization and the group’s stakeholders. VanDrie Group sees that (the construction of) binding agreements on the reduction of nitrogen and CO2 emissions will affect the assessments of strategic decisions for coming years. This will not only affect the VanDrie Group but also its stakeholders such as veal and dairy farmers and local governments.

102-46
Defining report content and topis boundaries

The organization shall report the following information:
- an explanation of the process for defining the report content and the topic boundaries;

In both the chapter ‘Scope’ as ‘Using our social role’ an explanation is giving about the process for defining the report content and boundaries of the topics. It also contains an explanation about how the VanDrie Group has implemented the reporting principles for defining the content. The Assurance Report of the accountant company Mazars contains a statement about the reporting guidelines as used by the VanDrie Group.

101. 1.4
Completeness

The report shall include coverage of material topics and their boundaries, sufficient to reflect significant economic, environmental, and social impacts, and to enable stakeholders to assess the reporting organization’s performance in the reporting period.

The completeness of the CSR report 2021 is discussed in the chapter 'Scope'. It considers the topic boundaries, reporting period and materiality. The reporting period is January 1, 2021 - December 31, 2021. The CSR report was published on July 1, 2022. The report includes all significant impacts in the reporting period. The report does not omit relevant information that substantively influences stakeholders assessments and decisions.

101. 1.5
Accuracy

The reported information shall be sufficiently accurate and detailed for stakeholders to assess the reporting organization’s performance.

The data as published in the CSR report 2021 have been measured. See chapter 'Assurance'. The qualitative statements in the report are consistent. The accountant Mazars evaluated the data and states that there is a limited degree of assurance. The VanDrie Group explains in the chapter ‘Scope’ which data have been estimated and the underlying assumptions. The qualitative statements in the report are consistent with other reported information and other available evidence.

101. 1.6
Balance

The reported information shall reflect positive and negative aspects of the organization’s performance to enable a reasoned assessment of overall performance.

The CSR report 2021 reflects on both positive as negative aspects of the performance. See ‘Summary’ for the results in 2021. It contains f.e. data about financial results, energy use, antibiotic use in the chain, recalls, inspection etc. The information is presented in a format that allows users to see positive and negative trends on a year-to-year basis. The report also contains short statements about legal procedure concerning Van Drie Belgium. See chapter ‘Our results’.

101. 1.7
Clarity

The organization shall make information available in a manner that is understandable and accessible to stakeholders using that information.

The report includes different infographics helping to make the information in the report accessible and understandable. A list of used terms in the report is included in this document. The CSR report is published online and accessible via jaarverslag.vandriegroup.nl and annualreport.vandriegroup.com.The report is available in Dutch per July 1, 2022. In July/August 2022 an English version will be uploaded. 

101. 1.8
Comparability

The organization shall select, compile and report information consistently. The reported information shall be presented in a manner that enables stakeholders to analyze changes in the organization’s performance over time, and that could support analysis relative to other organizations.

The CSR report utilizes generally accepted protocols for presenting information, including the information required by the GRI standards. The Transparency Benchmark of the Dutch Ministry of Economic Affairs and Climate gives an appropriate benchmark to compare VanDrie Group's performance with other companies in the same field. The VanDrie Group is involved in the Transparency Benchmark for more than eight years. Different data in the CSR report 2021 are comparable on a year-to-year basis.

101. 1.9
Reliability

The organization shall gather, record, compile, analyze and report information and processes used in the preparation of the report in a way that they can subject to examination and that establishes the quality and materiality of the information.

External assurance has been carried out by Mazars. See chapter 'Assurance' in the CSR report 2021. The scope and extent of external assurance is elucidated there. The decision-making processes underlying the report are documented in the chapter ‘Scope’, explaining processes such as determining the content and topic boundaries. Also is stated there in which way data has been gathered.

101. 1.10
Timeliness

The organization shall report on a regular schedule so that information is available in time for stakeholders to make informed decisions.

The VanDrie Group publishes a CSR report every year. The CSR report 2021 was published on July 1, 2022.

101. 2.1
Applying the reporting principles

The organization shall apply all Reporting Principles from section 101. 1 to define report content and quality.

The VanDrie Group applies with all reporting principles as stated in GRI 101 section 1. The VanDrie Group reports information about the process for defining the report content and the boundaries and how the reporting principles are defined in the chapters 'Scope' and ‘Assurance’. This is in accordance with GRI 102. 46.

101. 2.2
Reporting general disclosures

The organization shall report the required disclosures from GRI 102: General Disclosures

The VanDrie Group is reporting all essential and required disclosures in its report or this GRI table. See for the required information as stated in GRI 102 below.

102-1
Name of the organization

 

VanDrie Group officially known as Van Drie Holding bv, see chapter ´About the VanDrie Group´.

102-2
Activities, brands, products, and services

The organization shall report a description of the organization’s activities and primary brands, products and services including an explanation of any products or services that are banned in certain markets.

Our subsidiaries operate in all links of the chain: veal farms, raw dairy materials (processing & trade), (calf) feed, slaughterhouses (handling & processing), calfskins and marketing and promotion The primary brands are: VanDrie Group Controlled Quality Veal, Vitender, Friander, Peter's Farm, Finesse de Veau, Tendriade, JAN and Gourmet. Our primary products are: veal, beef, dairy products, calf skins and calf feed. See also ‘Who we are’ in the report or the value creation model.

102-3
Location of headquarters

Location of the organization’s headquarters

The head office is located in Mijdrecht, the Netherlands.

102-4
Location of operations

The organization shall report the 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.

The VanDrie Group has operations in five EU member states namely: The Netherlands, Belgium, France, Germany and Italy. See also chapter ‘Who we are´ in the report. The VanDrie Group has business relations and export to more than 60 countries, mainly on the European continent.

102-5
Ownership and legal form

The organization shall report the nature of ownership and legal form.

The VanDrie Group is a family business and legal ownership lies with the three shareholders: Mr. Rene van Drie (1965, field of interest within VanDrie Group; general affairs), Mr. Jan van Drie (1959, field of interest within VanDrie Group; purchase calves and husbandry) and Mr. Herman van Drie (1968, field of interest within VanDrie Group international affairs and meat production). There is no remuneration policy. This also applies to the allocating of performance bonuses or variable rewards. The three shareholders are employed at least until retirement age. No specific appointment terms have therefore been formulated.

102-6
Markets served

The organization shall report the markets served including geographic locations where products and services are offered, sectors served, types of customers and beneficiaries.

VanDrie Group exports its products to more than 60 countries worldwide. The export in 2021 by the Dutch VanDrie Group veal producing companies was as follows: 8% The Netherlands, 26% Italy, 22% Germany, 14% France, 26% other countries on European continent, 4% non EU. The company serves the food sector, leather industry, animal feed market and the cosmetic and pharmaceutics industry. These sectors and industries represent a broad range of customers like wholesalers, retailers, supermarkets, butchers, hotels, restaurants, caterers and the institutional market. See also the value creation model.

102-7
Scale of the organization

The organization shall report the scale of the organization including: total number of employees, total number of operations, net sales, total capitalization, quantity of products or services provided.

The companies turnover in 2020 is ± 2.3 billon euro, net profit ± 75 million euro, net profit margin 3.4%. Amount of slaughtered calves and cows: 1,5 million (77% production in the Netherlands, 23% in France). Amount tonnes production animal feed (calf milk replacer and muesli): 890.000 tonnes (78% production in the Netherlands, 22% in Italy). Production of dairy raw materials in Germany, the Netherlands and Italy are not part of these figures. Amount processed calf skins: 1,3 million (100% in the Netherlands). Total amount of employees in 2021 2600 (the number of employees by country and specialization is reported in the CSR report 'summary'). Total number of operations: 29.

102-8
Information on employees and other workers

The organization shall report the total number of employees by employment contract (permanent/temporary), by gender. The total number of employees by employment contract, by region. The total number of employees by employment type (full-time/part-time) by gender. Whether there is 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.

The average total amount of employees in 2021 was 2600 of which 77% male, 23% female. Of the employees had 90% a permanent employment contract. Almost all Dutch employees are subject to a collective labour agreement. See 'Summary 2021´ of the report. Within the VanDrie Group there are also workers active who are not employees with a VanDrie contract; this applied to ± 1400 workers. These workers are being placed in the meat processing plants of the VanDrie Group (both in the Netherlands and France). The VanDrie Group didn’t report data based on type of contract (permanent/temporary) and gender and/or region nor employment type (full-time/part-time) by gender.

102-9
Supply chain

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

A description of the supply chain is given in the chapter ´Who we are´. See also the value creation model.
Chain responsibility is embedded in Safety Guard, this quality management system entails all specific norms (ISO, BRC, GMP+ etc.)

This enables the VanDrie Group to identify potential risks or irregularities related to our own chain activities or those of our partners at an early stage. Safety Guard is supervised by the VanDrie Group's central quality department, which also monitors the implementation of the measures.

How the VanDrie Group cooperates and contributes to recovery procedures when there is a concern of malpractice is not addressed in the report.

102-10
Significant changes to the organization and its supply chain

The organization shall report significant changes to the organization’s size, structure, ownership or supply chain including, changes in the location, operations, including facility openings, closings and expansions, changes in the share capital structure and other capital formation, maintenance, and alteration operations, changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.

In 2021 Van Dam beheer b.v. acquisition by the VanDrie Group was formalized after approval from the Dutch competition authority. Three companies of the VanDrie were in 2021 shortly closed because of COVID-19. These companies were: Ameco (NL), Ekro (NL) and ESA (NL). In the report it is extensively mentioned what the impact of COVID-19 with respect to changes in the structure of the supply chain (sales of products) and the relationships with suppliers and clients.

102-11
Precautionary Principle of approach

The organization shall report whether and how the organization applies the Precautionary Principle or approach.

The VanDrie Group has risk management in place. See chapter ‘Due Diligence’ in the report.

102-12
External initiatives

The organization shall report a list of externally-develop economic, environmental and social charters, principles or other initiatives to which the organization subscribes or which it endorses.

VanDrie Group endorses different charters f.e. the OECD Guidelines for Multinational Enterprises. The VanDrie Group underscribes and acts to the COV Meat Sector Code of Conduct. See also the chapter ‘Due Diligence’.

102-13
Memberships of associations

The organization shall report a list of the main memberships of industry or other associations, and national or international advocacy organizations.

The VanDrie Group is member of the International Meat Secretariat (IMS), Central Organization for the Meat Sector (COV), Nevedi (Dutch Feed Industry), the Foundation for Quality Guarantee of the Veal Sector (SKV), the Foundation Branch organization of the Veal Sector (SBK), and affiliated with the Confederation of Dutch Industry and Employers (VNO NCW), partner of the knowledge intensive community FoodValley.

102-14
Statement from senior decision-maker

The organization shall report a statement from the most senior decision-maker of the organization about the relevance of sustainability to the organization and its strategy for addressing sustainability.

The CSR report 2021 contains a foreword by the Director Corporate Affairs VanDrie Group.

102-16
Values, principles, standards, and norms of behavior

The organization shall report a description of the organization’s values, principles, standards and norms of behavior.

The VanDrie Group places great store by ethical behavior from all employees, veal farmers, transporters and other partners. The groups works with living animals and food products of animal origin. As such, the VanDrie Group believes it is important that work is carried out in a respectful way throughout our chain. In the chapter ‘Due Diligence’ more information is given about it standards, principles and applicable norms. Please also check our corporate website on this topic via: https://www.vandriegroup.com/nl/over-de-vandrie-group/compliance 

102-18
Governance structure

The organization shall report the governance structure of the organization including committees of the highest governance body and the committees responsible for decision-making on economic, environmental and social topics.

The board meeting - in which various directors of the VanDrie Group companies are represented - takes place at least five times a year. The purpose of this consultation is to evaluate draft policy and policy implementation, and to initiate new operations. The group’s various operating companies are managed from the forum of this meeting.

102-40
List of stakeholder groups

The organization shall report a list of stakeholder groups engaged by the organization.

The VanDrie Groups’ stakeholders could be divided in primary and secondary stakeholders. These stakeholder groups are mentioned in a table in the CSR report.

102-41
Collective bargaining agreements

The organization shall report the percentage of total employees covered by collective bargaining agreements.

See GRI 102-08.

102-42

Identifying and selecting stakeholders

The VanDrie Group conducts an extensive stakeholder analysis every year. The identified stakeholders are being involved in different processes within the company or invited for the VanDrie Dialogue. Primary stakeholders are dairy farmers, veal farmers, suppliers, clients, transporters and employees. Secondary stakeholders are universities, consumers, governments, NGO’s, industry associations and controlling agencies.

102-43
Approach to stakeholder engagement

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

The VanDrie Group organizes a VanDrie Dialogue each year. Via social media and the website the company shares news about its production chain, events and markets. The VanDrie Group attends several exhibitions for consumers and B2B relations. See for more information the chapter ‘Using our social role’. In this chapter is also a table incorporated which shows the engagements per stakeholder type and the frequency.

102-44
Key topics and concerns raised

The organization shall report the key topics and concerns that have been raised through stakeholder engagement including how the organization has responded to those key topics and concerns and the stakeholder groups that raised each of the key topics and concerns.

In the CSR report the VanDrie Group did not specifically disclose information as required in this GRI norm. The company will take this into account in the next report.

102-45
Entities included in the consolidated financial statements

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

The financial statements are based on the Van Drie Holding's results. For statements about the results see 'Summary' in the report. The specified turnover data can be found in the VanDrie Group's financial annual report. The financial report 2020 is filed with the Dutch Chamber of Commerce.

102-46
Defining report content and topis boundaries

The organization shall report an explanation of the process for defining the report content and the topic boundaries. An explanation has been given of how the organization has implemented the reporting principles for defining report content.

See the chapter 'Due Diligence’ and the chapter 'Scope' in the report.

102-47
List of material topics

The organization shall report a list of the material topics identified in the process for defining report content.

See the chapter ‘Using our social role’. A material matrix with a list of material topics is published there.

102-48
Restatements of information

The organization shall report the effect of any restatements of information given in previous reports, and the reasons for such restatements.

Due to the availability of new information, the absenteeism rate for 2020 has been recalculated, resulting in an increase in absenteeism of 0.4% over 2020.

102-49
Changes in reporting

The organization shall report significant changes from previous reporting periods in the list of material topics and topic boundaries.

The VanDrie Group’s strategy is reconsidered in 2019. A new Materiality Matrix was conducted in 2021.

102-50
Reporting period

Reporting period for the information provided.

The reporting period is January, 1 2021 - December, 31 2021.

102-51
Date of most recent report

Date of most recent report (and previous report)

The CSR report 2021 was published on July 1, 2022. The previous report was published June 28, 2021.

102-52
Reporting cycle

 

The reporting cycle is annual.

102-53
Contact point for questions

Contact point for questions regarding the report or its contents

Questions can be asked via email: contact@vandriegroup.com

102-54
Claims of reporting in accordance with GRI standards

The claim made by the organization if it has prepared the report in accordance with the GRI standards: core option.

See the chapter 'Scope' in the CSR report 2021.

102-55
GRI content index

The organization shall report the GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.

This document is the GRI content index.

102-56
External assurance

A description of the organization’s policy and current practice with regard to seeking external assurance for the report is incorporated. If the report has been externally assured: a reference to the external assurance report, statements, or opinions. The relationship between the organization and the assurance provider. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization’s sustainability report.

See the chapter 'Assurance' in the CSR report 2021. External assurance has been used. The assurance provider, Mazars, is independent from the VanDrie Group and is therefore able to reach and publish an objective and impartial opinion or conclusions about the report. Mazars is demonstrably competent in both the subject matter and assurance practices. Mazars does apply quality control procedures to the assurance engagement. The assurance is conducted in a manner that is systematic, documented and evidence-based. Mazars also delivered a written report that is publicly available (for inquiry please contact the Corporate Affairs department).

103-1.1
Reporting requirements

If management approach disclosures are combined for a group of material topics the organization shall state which topics are covered by each disclosure.

The Materiality Matrix as published in the CSR report identifies different material topics. Those material topics are further explained in the chapter ‘Our results’.
The material topics for the pillar ‘Our market position’ are:
- Strategic innovation;
- Responsible corporate governance & ethics.

103-1.1
Reporting requirements

If management approach disclosures are combined for a group of material topics the organization shall state which topics are covered by each disclosure.

The Materiality Matrix as published in the CSR report identifies different material topics. Those material topics are further explained in the chapter ‘Our results’.
The material topics for the pillar ‘Sustainability’ are:
- Circular Productions;
- GHG-emissions (in the chain).

103-1.1
Reporting requirements

If management approach disclosures are combined for a group of material topics the organization shall state which topics are covered by each disclosure.

The Materiality Matrix as published in the CSR report identifies different material topics. Those material topics are further explained in the chapter ‘Our results’.
The material topics for the pillar ‘Animal Health and Animal Welfare’ are:
- Animal Welfare in the chain;
- Responsible transportation;
- Proper care; 
- Proper Nutrition. 

GRI

Management approach

 

103-1.1
Reporting requirements

If management approach disclosures are combined for a group of material topics the organization shall state which topics are covered by each disclosure.

The Materiality Matrix as published in the CSR report identifies different material topics. Those material topics are further explained in the chapter ‘Our results’.
The material topics for the pillar ‘Food Safety’ are:
- Transparency & traceability.

103-1.1
Reporting requirements

If management approach disclosures are combined for a group of material topics the organization shall state which topics are covered by each disclosure.

The Materiality Matrix as published in the CSR report identifies different material topics. Those material topics are further explained in the chapter ‘Our results ’.
The material topics for the pillar ‘Good employment practices’ are:
- Employee safety, health, and well-being;
- Employee attraction, retention, and training.

LIST OF TERMS

BRC

British Retail Consortium – an international Food Safety Management standard.

CH4

Methane.

CO2

Carbon dioxide.

COV

A Dutch acronym for the Dutch Meat Association.

CSR

Corporate Social Responsiblity.

  

Fefac

European Feed Manufacturers' Federation - represents, defends and promotes the interests of various national feed producing industries.

FSC

Forest Stewardship Council - an international organisation committed to the preservation and responsible management of forests worldwide.

GD

A Dutch acronym for the Animal Health Service.

GMP+

Good Manufacturing Practice - an internationally acknowledged scheme to guarantee animal feed safety in all links of the chain.

GTSKV

A Dutch acronym of a guaranteed tracing system for SKV veal calves - gives insight into the quality of veal calves that are transported from specific loading locations or collection centers to husbandries in the Netherlands.

GRI

Global Reporting Initiative - the international guidelines for reporting on sustainability and CSR.

GRSB

Global Roundtable for Sustainable Beef.

IFS

International Food Standard - is intended to be the an uniform control mechanism for food safety and quality of products.

IMS

International Meat Secretariat - represents the worldwide meat and cattle sector.

ISO 14001

Standard that specifies the requirements for an environmental management system that enables an organisation to develop policies and objectives and to implement these.

ISO 17025

Standard that specifies the general competency requirements in respect for conducting tests and/or calibrations, including sampling.

ISO 22000

Standard that sets requirements for food safety management systems focused on all links in the food chain.

kWh

Kilowatt hour.

LNV

Dutch acronym for Ministry of Agriculture, Nature and Food Quality.

LTO

Dutch Acronym for Organisation for Agriculture and Horticulture - The main Dutch organisation that advocates for the position of farmers in the Netherlands.

N2O

Nitrous oxide – laughing gas.

M3

Cubic metre - measure of volume.

MRSA

Meticillin Restant Staphylococcus Aureus - a bacterium.

NEVEDI

The Dutch Feed Industry Asssociation.

NGO

Non-Governmental Organisation - an organisation independent of the governement and aimed at a supposed social interest in oneway or the other.

NVWA

A Dutch acronym of the Food and Consumer Product Safety Authority - the part of the government that supervises the health of animals and plants, the safety of food and consumer products and animal welfare.

NOW

A Dutch acronym for Dutch Research Council. NOW ensures quality and innovation in science and facilitates its impact on society. Its main task is to fund scientific research at public research institutions in the Netherlands, especially universities.

OESO

A Dutch acronym for the Organisation for Economic Co-operation and Development.

R&D

Research and Development.

RI&E

Risk Inventory & Evaluation - refers to an inventory of the hazards within a company in respect of the safety, health and welfare of the employees.

RSPO

Roundtable on Sustainable Palm Oil - established to promote the growth and use of sustainable palm oil products.

Safety Guard

A quality safety system officially certified by Lloyd's Register Quality Assurance, the Food Safety Supply System. An unique quality system owned by the VanDrie Group.

SBK

A Dutch acronym for the Calf Industry Association - acknowledged in December 2014 by the Dutch government as a sector organisation.

SDa

A Dutch acronym for the Netherlands Veterinary Medicines Institute.

SDG

Sustainable Development Goals - a collection of 17 global goals set by the United Nations General Assembly in 2015 for the year 2030.

SGS

A world leading inspection, verification, testing and certification company based in Belgium. SGS is recognized as the global benchmark for quality and integrity.

SKV

A Dutch acronym for the Foundation for Quality Guarantee of the Veal Sector.

SVO Vakopleiding Food

A Dutch training center that provides practical education for professional in the food sector.

UECBV

European Livestock and Meat Trading Union.

Vitaal Kalf

The quality management system for the Dutch calf husbandries. Translated as Vital Calf.

VVK

Dutch Association for Veal Farmers.

WUR

Wageningen University & Research.