This CR Report serves to fulfill the legal requirements that have arisen for NORMA Group in accordance with Sec. 315c HGB in connection with Sections 289b to 289e HGB (German Commercial Code (“Handelsgesetzbuch”) as well as Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment and amending Regulation (EU) 2019/2088. The contents of the non-financial report can be found in the CR Report and in parts of the management report and are marked with a line next to the respective text. An overview of the compulsory components according to HGB can be found in TABLE T013: “Content of non-financial disclosure”. References to disclosures outside the Annual Report constitute additional information and are as such not part of the non-financial report. The non-financial report has undergone an assurance engagement according to ISAE 3000 (Revised) with limited assurance. ASSURANCE REPORT
After the implementation of the net method in the determination of reportable risks according to CSR-Richtlinien-Umsetzungsgesetz (CSR-RUG), NORMA Group is not aware of any reportable net risks that are very likely to have a materially adverse effect on reportable aspects. For a description of NORMA Group’s risk management system, please refer to the RISK AND OPPORTUNITY REPORT. The gross risks identified in the materiality analysis are briefly described in the subchapters of the CR Report.
Reportable relations to the amounts of the Consolidated Financial Statements have not been determined.
These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.