Reporting principles

The Amer Sports publishes information about its corporate responsibility approach, processes, policies and actions at www.amersports.com/responsibility, and in the Non-Financial Information statement (NFI statement).

The company is dedicated to continuously develop its Non-Financial information reporting and the content at www.amersports.com/responsibility. In this way Amer Sports also improves the transparency concerning social, environmental and diversity matters. For this reporting, Amer Sports has identified the key areas, strategic intents, material topics and topic boundaries for Amer Sports’ corporate responsibility.

The Amer Sports Corporate Responsibility information covers environmental, social and economic areas. Information focuses on the Group level, but several case examples from Amer Sports companies, functions and categories have been included.

The Amer Sports NFI contains disclosures from the GRI Standards. The GRI Index is presented at the www.amersports.com/responsibility. The reporting of Non-Financial information is done annually.

All of the major locations are included in the environmental figures. The CO2 data has been provided by the company’s external partners, such as travel agencies and shipping companies and validated with the help of external consultants. The calculation of emission was based on DEFRAs averages.

The majority of the figures describing the company’s economic impacts are derived from the audited financial statements and include all business units.

The majority of the figures describing Amer Sports’ supply chain are derived from the audit reports and monthly internal CSR reports as a part of the standard reporting process. The indicators cover Asia and EMEA region apparel sourcing, tier 1 suppliers.

The Group’s consolidated financial information has been audited. The environmental data has not been externally assured. When calculating carbon emissions, the principles used are the Defra Voluntary Reporting Guidelines and the IPCC Second Assessment Report (SAR – 100 year) as a reference.

Amer Sports published its first Corporate Responsibility Report in 2015. Since the reporting year 2017, the company has published the Non-Financial Information Statement. All these reports are placed at www.amersports.com/responsibility.