STOK Group ESG Report 2025 FINAL_v2 - Flipbook - Page 15
Our Framework
About
Environmental
Social
Governance
Future Strategy
Accounting Practices
RISK MATRIX ANALYSIS
Environment
As illustrated in the risk matrix, energy use and climate‑related impacts (B3) represent a key area of
materiality. Energy consumption and related greenhouse gas emissions are assessed as material primarily
due to STOK Group’s operational activities within warehousing, logistics, production and transport
throughout the supply‑chain and own operations. These activities result in both a direct energy con‑
sumption and an indirect climate impact, which is considered relevant from both an impact and a 昀椀nancial
perspective.
Resource use, circular economy, and waste management (B7) are identi昀椀ed as central and highly mate‑
rial topics and constitute one of the primary focus areas of the analysis. As a packaging company, STOK
Group’s core business is closely linked to material choices, packaging solutions, and waste reduction. The
topic involves both risks and opportunities related to circularity, customer requirements, and market ex‑
pectations. Within the risk matrix, circular economy has been assigned a high level of materiality to re昀氀ect
its strategic
importance to the business.
Biodiversity (B5) is assessed as relevant in relation to Stok Group’s reliance on wood‑based and
paper‑based materials. Although STOK Group does not operate directly in biodiversity‑sensitive areas, the
topic is considered material from an impact perspective due to indirect effects related to raw material
sourcing and the responsible use of natural resources.
Social
Within the social dimension, occupational health and safety (B9) is assessed as a material topic. This
re昀氀ects the nature of STOK Group’s warehousing and logistics activities, where ensuring a safe working
environment and preventing workplace accidents are critical to both employees well‑being and the
company’s operational stability.
Severe human rights violations (C7) are assessed as relevant from an overall risk perspective, particularly
in relation to the value chain. Although no speci昀椀c incidents have been identi昀椀ed, the assessment re昀氀ects
STOK Group’s exposure through an international supplier base and increasing stakeholder expectations
regarding responsible business conduct and the management of human rights considerations across
suppliers, affected communities, as well as customers and end users.
Governance
From a governance perspective, business conduct, including corruption and bribery (B11), is assessed as
material. While no speci昀椀c cases have been identi昀椀ed, the topic is relevant in the context of corporate
culture, ethical standards, and compliance, and is therefore included as a relevant governance topic in line
with expectations from customers and business partners.
Overall Assessment
The STOK Group’s risk matrix indicates that the material sustainability topics are closely linked to the
company’s business model and operational context. Climate and energy, circular economy and resource
use, occupational health and safety, as well as responsible business conduct and human rights consider‑
ations in the value chain emerge as the key focus areas.
The transition from ESRS‑based analysis to VSME reporting supports a focused and proportionate
sustainability assessment, while retaining the most signi昀椀cant insights from the underlying double
materiality assessment.
14 STOK Group / ESG Report 2025
