86 The company shall disclose the extent to which its workforce is covered by its health and safety management system and the number of cases of work-related injuries, illnesses and fatalities among its workforce. In addition, it shall disclose the number of fatalities resulting from work-related injuries and illnesses of other workers employed at the company's sites.

(87) The purpose of this disclosure requirement is to provide an understanding of the coverage, quality and performance of the health and safety management system established to prevent work-related injuries.

88. the disclosure referred to in paragraph 86 shall include the following information, disaggregated by Employee and Non-employees of the company, as appropriate:

The information referred to in point (b) shall also be reported for other workers employed at the company's sites, such as workers in the Value chain, if they are employed at the company's sites.

89 The entity may also disclose the information referred to in paragraph 88(d) and (e) in relation to Non-employees.

90 The company may also provide the following additional information on health and safety: the percentage of the company's workforce covered by a health and safety management system that is based on legal requirements and/or recognized standards or guidelines and has been audited internally and/or audited or certified by an external party.

AR 80 For the purposes of paragraph 88(a), the percentage of the company's workforce covered by the company's health and safety management system shall be expressed in terms of the number of persons rather than full-time equivalents.

AR 81. with regard to paragraph 90, if the company's health and safety management system or specific parts of it have been subject to internal audit or external certification, the company may indicate this or the absence of such a circumstance and, if applicable, the underlying standards for such audits/certifications.

AR 82 Fatalities may be reported separately for work-related injuries and work-related illnesses.

Notes on the term "work-related"

AR 83 Work-related injuries and work-related illnesses result from hazards in the workplace. Notwithstanding this, other types of Incidents may occur that are not related to the work itself. For example, the following Incidents are generally not considered work-related, unless otherwise specified in the applicable national legislation:

AR 84 With respect to business travel, injuries and illnesses that occur while a person is traveling are work-related if the person was "acting in the interest of the employer" at the time of the injury or illness. Examples of such activities include traveling to/from clients, performing duties, and being entertained or maintained to transact, discuss or promote business (at the direction of the employer). If the company is responsible for the associated outward and return journeys, Incidents occurring in the process are considered work-related. Incidents that occur during a journey outside the company's responsibility (i.e. regular commuting to and from work) may be reported separately if the company has such data across the organization.

AR 85 With respect to working from home, injuries and illnesses that occur while working from home are work-related if the injury or illness occurs while the individual is performing work from home; and the injury or illness is directly related to work performance and not to the general home environment or general surroundings.

AR 86 Mental health conditions are considered work-related if they are voluntarily reported by the individual and supported by an opinion from a licensed health care professional with appropriate training and experience, and if the opinion states that the condition is work-related.

AR 87 Health problems resulting from, for example, smoking, drug and alcohol abuse, lack of exercise, unhealthy diet and psychosocial factors unrelated to work are not considered work-related.

AR 88 Occupational diseases are not considered work-related injuries, but fall under work-related illnesses.

AR 89 When calculating the rate of work-related injuries, the company divides the respective number of cases by the total number of hours worked by its own workforce/own workers multiplied by 1,000,000. The rates thus represent the number of respective cases per million hours worked. A rate of 1,000,000 hours worked indicates the number of work-related injuries per 500 full-time employees in a one-year period. For the purposes of comparability, 1,000,000 hours worked is also used for companies with fewer than 500 employees.

AR 90: If the entity is unable to calculate the number of hours worked directly, it may estimate the number of hours worked on the basis of normal or standard working hours, taking into account entitlements to compensated absences (e.g. paid leave, sick leave with pay, public holidays) and explain this in its disclosures.

AR 91 An entity includes fatalities resulting from work-related injuries in the calculation of the number and rate of reportable work-related injuries.

AR 92 Work-related diseases may include acute, recurrent and chronic health problems caused or aggravated by working conditions or practices. These include musculoskeletal disorders, skin and respiratory diseases, malignant cancers, diseases caused by physical agents (e.g. noise-induced hearing loss, vibration-induced diseases) and mental illnesses (e.g. anxiety, post-traumatic stress disorder). For the purposes of the required disclosures, the company shall disclose at least the cases included in the ILO list of occupational diseases.

AR 93 For the purposes of this standard, work-related musculoskeletal disorders are included under work-related diseases (and not injuries).

AR 94. the cases to be reported under paragraph 88 refer to cases of work-related diseases reported to the company or identified by the company through medical surveillance during the reporting period. The company may be informed of work-related illnesses by reports from affected persons, compensation agencies or health professionals. The disclosure may include cases of work-related illness identified during the reporting period in individuals who have been part of the company's workforce in the past.

AR 95 The entity calculates the number of days of absence to include the first full day and the last day of absence. The calculation should be based on calendar days, i.e. days on which the person concerned is not scheduled to work (e.g. weekends, public holidays) count as days lost.

Occupational health and safety of employees

All employees and contractors working on our company premises benefit from a comprehensive occupational health and safety management system (OHS). Our production sites are certified in accordance with the international ISO 45001 standard. We regularly conduct both internal and external audits to ensure that key activities such as safety, health, environmental performance and compliance with the Code of Conduct are being adhered to. External audits also confirm that our occupational health and safety management system meets the requirements of ISO 45001.

Last year, 75 reportable accidents at work were recorded among our employees, which corresponds to a rate of 1.8 %. In addition, 500 days were lost due to work-related injuries, illnesses and fatalities in connection with accidents at work and work-related illnesses.