About this report

NORMA Group publishes both financial and non-financial information in its 2022 Annual Report. In addition to the Group Management Report and the Consolidated Financial Statements, the report also includes a Non-financial Group Report in accordance with Sections 315c of the German Commercial Code (HGB) in conjunction with Sections 289c to 289e HGB.  NON-FINANCIAL REPORT, GLOBAL REPORTING INITIATIVE (GRI) and  UN GLOBAL COMPACT

The Annual Report is published solely in digital form. It is available in PDF format and as an online report.  WWW.NORMAGROUP.COM NORMA Group’s Annual Report is published in German and English. In the event of any deviations, the German version takes precedence. Due to commercial rounding, minor changes may occur in the disclosure of amounts or percentage changes at various points in this report.

When persons are mentioned in this publication, this always refers to female, male and diverse (for example transsexual and intersexual) persons. For reasons of better readability and/or formal or technical reasons such as limited space or the better findability of web texts, not all variants are always mentioned.

Data and reporting standards

The reporting period covers the fiscal year from January 1 to December 31, 2022. To ensure the greatest possible timeliness, all relevant information available up to the issuance of the assurance by the legal representatives on March 14, 2023, is included. The Consolidated Financial Statements and the Group Management Report have been prepared in accordance with the International Financial Reporting Standards (IFRS), as applicable in the European Union (EU), as well as in accordance with the German Commercial Code (HGB). Sustainability reporting has been prepared with reference to the standards of the Global Reporting Initiative (GRI).  GRI and  UN GLOBAL COMPACT

Independent auditing

The Consolidated Financial Statements prepared by NORMA Group consisting of the Consolidated Statement of Financial Position, the Consolidated Statement of Comprehensive Income, the Consolidated Statement of Changes in Equity, the Consolidated Statement of Cash Flows and the Notes to the Consolidated Financial Statements, as well as the Group Management Report  INDEPENDENT AUDITOR’S REPORT and the Non-financial Group Report  ASSURANCE REPORT were audited by PricewaterhouseCoopers (PwC) Wirtschaftsprüfungsgesellschaft.


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 Further information can be found elsewhere in the Annual Report.


These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.