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Home / Annual report 2022 / NS Group

Scope and reporting criteria

In the annual report, NS presents its operational and financial performance and the associated social aspects with the highest possible degree of integration. Our reporting method is in accordance with the 2021 GRI Standards. Compared with last year, the Core option is no longer available and NS has opted for the 'in accordance with’ option, which has resulted in additional reporting requirements. The following are the main building blocks of this type of reporting:

  • relevant provisions in the Dutch Civil Code;

  • the International Financial Reporting Standards (IFRS);

  • the revised 2016 Dutch Corporate Governance Code;

  • 2021 GRI Standards

  • Electric Utilities Sector Supplement, EU Directive on disclosure of non-financial information and diversity

  • the International Integrated Reporting Council IIRC.

  • In addition, in our report we explain how we implement the OECD guidelines.

In order to provide assurance regarding the reliability of the information included, NS instructed EY to perform an audit with a limited level of assurance, with a focus on non-financial information in the following chapters: About NS, Our activities and performance in the Netherlands, Our impact, and the following components: Our strategy, How NS adds value to society, Dialogue with our stakeholders in the Netherlands, About the scope of this report, and Scope and reporting criteria.

GRI indicators

The selection of the GRI indicators is based on the 2021 GRI Standards method, the 2020 Transport Plan, discussions with our stakeholders and the resulting material relevance matrix. The reported data are derived from measurements, calculations, third-party reports or internal systems. Any changes in definitions or inherent limitations in the data compared with last year are highlighted in the report. A GRI index is available at the end of the online annual report.
Definition cards for performance indicators from the Transport Plan and the reporting criteria can be found on www.ns.nl/mvoberekeningen (in Dutch) and the PI Vervoerplan 2022 (in Dutch).

Scope

  • NS reports on topics from the material relevance analysis, which also serves as the basis for choices regarding the level of detail and demarcation of our reporting. Themes where NS has little impact or that stakeholders do not consider particularly important are included in the report in less detail. Abellio regularly provided input during the stakeholder dialogue. Our reporting of non-financial information about NS only includes data about our Dutch entities. Abellio falls outside the reporting scope for all of our material topics, which is why it has not been included in our non-financial information and indicators either.

  • This report primarily concerns NS’s activities in the Netherlands. The activities in the United Kingdom and Germany are discussed where they involve operations in which NS holds a stake of more than 50% in the reporting year.

  • All data derive from measurements, unless stated otherwise in the description of the method. Any estimates are made using the relevant procedures in our Reporting Manual.

  • Uncertainties in the data regarding the quantification of our impact are explained on www.ns.nl.

  • We report on the transport supply chain as a whole where procurement is concerned or where our process of value creation gives reason to do so. The choices we have made in this regard are specified, where relevant, under value creation.

  • Acquisitions are included in both the financial and non-financial data from the date of acquisition; disposals are included until the date of disposal, unless stated otherwise.

  • The definitions of the KPIs and the descriptions of the measurement and calculation methods used can be found in the 2022 Transport Franchise Definitions (in Dutch).

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