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Appendices

Below you will find the auditor’s report, the VSME reference table, the list of abbreviations and terms, and an explanation of ARN’s partner organisations. It concludes with the colophon.

Independent Auditor’s Report

BDO Audit & Assurance B.V. has audited the 2024 financial statements of ARN Auto Recycling Nederland B.V., Stichting Auto Recycling and Stichting Autobatterij Recycling. In their opinion, the financial statements included in these annual reports give a true and fair view of the size and composition of the assets as of 31-12-2024 and the result for 2024.

VSME Reference Table

Basic Module
B1Basis for Interpretation This report is limited to ARN Auto Recycling Nederland B.V. We also publish the annual reports of Stichting Auto Recycling Nederland (shareholder/client) and Stichting Autobatterij Recycling Nederland (client). Transparency and Verification About ARN Key Data
B2/C2Practices, Policies and Future Initiatives for Transitioning Towards a More Sustainable EconomyPlans and Programs Sustainability at ARN
B3Energy and Greenhouse Gas EmissionsNot (yet) available
B4Pollution of Air, Water and SoilNot applicable
B5BiodiversityNot applicable
B6WaterNot applicable
B7Resource Use, Circular Economy and Waste ManagementReflecting on 2024 Key Data
B8Workforce – General Characteristics19 FTE. 5 female, 14 male. No information on type of contracts yet
B9Workforce – Health and Safety0 accidents and fatalities
B10Workforce – Remuneration, Collective Bargaining and TrainingSustainability at ARN No information on payments yet. There is no collective bargaining agreement applicable. No data on training yet.
B11Conviction and Fines for Corruption and Bribery0
Comprehensive Module
C1Strategy: Business Model and Sustainability-Related InitiativesStrategy
C2 Description of Practices, Policies and Future Initiatives for Transitioning Towards a More Sustainable EconomyPlans and Programs Sustainability at ARN
C6Additional Own Workforce – Human Rights and Processes. Policy and Complaints MechanismSustainability at ARN (open culture, diverse team)
C9Gender Diversity in the Governance Body33%

Explanatory List of Terms and Abbreviations

CO2 stands for carbon dioxide and is considered the main greenhouse gas. The term is often used to refer to other greenhouse gases as well, sometimes by referring to CO2 equivalents.

CSRD is the Corporate Sustainability Reporting Directive; an EU directive that requires companies to report on their impact on environmental aspects and HR and social aspects, or in other words, people and the environment, in their management report.

EFRAG is the European Financial Reporting Advisory Group, established with the support of the European Commission.

End-of-life vehicles legislation is EU regulation focused on the final phase (after use) of an automobile.

ESRS stands for the European Sustainable Reporting Standards which form the elaboration of the CSRD (by EFRAG).

F-gases are used as refrigerants in cooling applications and air conditioning.

The ISO 14001 standard specifies the requirements for an environmental management system that an organisation can use to improve its environmental performance.

The ISO 9001 standard provides the user with a tool for developing, implementing and improving the effectiveness of a quality management system PST factory.

The RDW (Netherlands Vehicle Authority) manages, among other things, the vehicle registration of all cars in the Netherlands

PGS 37-1 and PGS 37-2 provide guidelines for the safe storage of electricity in energy storage systems and the storage of lithium-containing energy carriers.

Shredding is the process where car wrecks are ground into small pieces.

In the post-shredder process, different types of plastics are separated from each other.

The Sustainable Development Goals (SDGs) are seventeen sustainability goals to make the world a better place by 2030, established and promoted by the United Nations.

The ‘extended producer responsibility’ (EPR) is the policy strategy that holds producers responsible for the consequences of their products at the end of their lifecycle.

Explanation of Partner Organisations

BOVAG is a trade association of over 8,000 entrepreneurs involved in mobility (https://www.bovag.nl/over-bovag)

FOCWA (Federation of Entrepreneurs in Bodywork and Vehicle Construction and Related Companies) was a Dutch association founded in 1936 as a trade organisation for damage repair companies. FOCWA merged with BOVAG on April 1, 2023.

RAI Association represents the interests of over 700 manufacturers and importers of passenger cars and trucks, trailers and semi-trailers, bodies and special vehicles, motorcycles and scooters, mopeds and light mopeds, and bicycles. Suppliers of parts and garage equipment are also affiliated with RAI Association. (https://www.raivereniging.nl/)

RAI Aftermarket supports, promotes, and represents the collective interests of the automotive aftermarket by fulfilling the role of spokesperson and clubhouse on behalf of (for and by) the affiliated members (businesses). (https://www.raivereniging.nl/secties/rai-aftermarket/)

Stiba is a service organisation that represents the interests of the vehicle dismantling industry at both collective and individual levels. (https://stiba.nl/)

Credits

Publication:

ARN Auto Recycling Nederland B.V.
De Corridor 5
3621 ZA Breukelen

+31 (0)346 728 220

[email protected]

 

Postal Address:

3620 AD Breukelen
P.O. Box 190

Advice, editing, and production: Buro Jung

Website: Kinekt

Cover photography: John de Koning

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