Reference to the UN Global Compact and the SDGs of the United Nations
NORMA Group has been a signatory of the UN Global Compact – the world’s largest initiative for responsible corporate governance – since 2018. By joining, the Company has committed itself to supporting the ten principles of the Global Compact in the areas of human rights, labor standards, the environment, and anti-corruption. NORMA Group regularly reports on the progress and actions taken to implement these principles in a progress report. In addition to the annual progress report, the table below contains references to the respective section of this year’s Consolidated Non-financial Statement.
UN Global Compact Index
Information on SDGs
In addition, NORMA Group’s fields of action align with the United Nations Sustainable Development Goals (SDGs) in numerous areas and contribute to their achievement. The following topics are particularly relevant for NORMA Group:
Goal 4 – Quality education:
NORMA Group enables its employees to continuously develop professionally and personally through training and further education opportunities. In addition, NORMA Group offers opportunities to acquire knowledge and skills related to sustainable lifestyles, human rights, and appreciation of cultural diversity, among other things, via its Group-wide learning platform.
Goal 6 – Clean water and sanitation:
NORMA Group’s products contribute to the efficient use of water worldwide. NORMA Group also wants to reduce its water consumption in its own production processes. NORMA Group also makes a contribution to the conscious use of water in emerging and developing countries with the NORMA Clean Water social project.
Goal 8 – Decent work and economic growth:
NORMA Group is pursuing ambitious growth targets. At the same time, the health and safety of all employees is a key component of the CR action areas.
Goal 9 – Industry, innovation, and infrastructure:
Innovations form the basis for future growth and the development of new environmentally friendly products. For this reason, NORMA Group provides internal incentives for new ideas from its employees.
Goal 12 – Responsible consumption and production:
NORMA Group wants to reduce the consumption of resources in production and is implementing actions to this end at every plant. NORMA Group is also increasingly incorporating sustainability criteria into its materials purchasing.
Goal 13 – Climate action:
One focus of NORMA Group’s environmental strategy is the reduction of greenhouse gases.
NORMA Group also contributes to the implementation of other goals (such as “Goal 3 – Health and Wellbeing” through occupational safety measures, “Goal 5 – Gender Equality” through the NORMA Clean Water project with Plan International Germany, including targeted gender equality workshops, and “Goal 11 – Sustainable Cities and Communities” through products in the Infrastructure and Water Management sectors). Through our previous (India) and current (Brazil) partnerships with Plan International in the developing countries of the Global South, we have worked toward “Goal 17 – Partnerships to achieve the goals” via sub-goals 17.16 and 17.17.
In addition to the information reported in accordance with the ESRS, NORMA Group discloses further selected non-financial information. These voluntary disclosures have neither been subject to an external audit nor have they been adapted to the requirements of the ESRS in terms of content or methodology. Nevertheless, the publication is made in order to provide stakeholders with a more comprehensive understanding of NORMA Group.
Information on the use of resources
NORMA Group purchases materials and services in various product groups, including metal, plastic, rubber, electrical components, and packaging materials.
NORMA Group uses statistical evaluations and publicly available information to estimate the proportions of materials. Information on biological materials is based on supplier information, which can be verified by certificates on request. The shares are set in relation to the total resource inflows.
The data basis comes from local ERP systems at the sites and is consolidated centrally. Assignment to material categories is based on product specifications or – if these are not available – on technical estimates and statistical assumptions. The annual values are extrapolated on the basis of the available data.
The Company is continuously working on improving the data basis and data quality in the area of resource use, with the aim of creating the conditions for CSRD-compliant reporting in the future.
Salary-related information
Payroll data is currently recorded on a site level via various internal or external payroll systems. A process was developed in financial year 2025 with the aim of collecting and consolidating global monthly actual salaries. While the Company has made great progress in collecting the data, it is unfortunately unable to collect all salary components at all sites, which is why in some cases we only have the basic salary, for example.
The initial collection and consolidation of data in this form and to this extent has created valuable transparency, and NORMA Group is therefore working continuously to further expand its processes and improve data quality.
The analysis of the available salary data confirms that the Company complies with the applicable minimum wage regulations globally. For a small proportion of employees (less than 10%), however, no conclusive statements can yet be made on the basis of the current assessment, as further analyses are required, which the Company is planning for the next financial year. The Company strives to create full transparency about the remuneration situation in the future and to ensure that all employees receive at least the respective statutory minimum wage. The further development of data processes forms a central basis for this.
In addition, the Company analyzed both the gender pay gap and the relationship between the total remuneration of the highest-paid person and the median total remuneration of all employees. The aim was to combine and evaluate the actual monthly salaries of all employees. The salary data consists generally of different remuneration components depending on the respective country, function, and position. These include the gross basic salary, guaranteed bonuses (e.g., shift, night, weekend and public holiday bonuses), overtime pay, and a possible annual goal bonus (SIT). However, this goal was not yet achieved for all employees in financial year 2026.
The requirements of the ESRS were not yet fully met in this reporting year. Firstly, the monthly gross salaries do not always reflect all remuneration components and in some cases consist solely of the basic salary. Secondly, there is no complete information available at Group level on benefits in kind granted to each individual.
Despite these limitations, NORMA Group is of the opinion that the present monthly gross salaries currently represent the best possible approximation of the Group-wide remuneration level. NORMA Group will continue to gradually improve its data collection and quality processes.
At the same time, NORMA Group has decided to use the available data to calculate the unadjusted gender pay gap, despite the fact that the database is not yet complete. This is 30% and describes the difference between the average income of female and male employees, expressed as a percentage of the average income of male employees.
Another remuneration metric that NORMA Group reports on a voluntary basis with the currently available data is the ratio between the annual total remuneration of the highest-paid person and the median of the annual total remuneration of all employees (excluding the highest-paid person). This ratio amounts to approximately 38.67 in financial year 2025.
Legend
These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.