2 Introducing this Report
2.1 Report Structure
Section titled “2.1 Report Structure”The report is structured in four blocks. The first block (Chapters 1 to 4) is the entry point. It contains the messages from management, the basis of preparation and reporting boundary, a description of the business model and value chain, the sustainability governance and strategy, and the double materiality assessment that determines the scope of everything that follows. The second block (Chapters 5 to 11) reports on the material topics, one chapter per topic or, where the topics share the same underlying cause and the same limited scope for influence, one chapter per group of topics. The third block (Chapter 12) covers the implementation programs that cut across topics and the external certifications, verifications and validations that support the data. The fourth block (Chapter 13) holds the annexes, including the ESRS content index, the methodological detail behind the materiality assessment, and the glossary.
2.1.1 Chapter Map
Section titled “2.1.1 Chapter Map”The table below sets out where each part of the report sits and which ESRS the chapter primarily serves. The ESRS references are indicative: because impacts, risks and opportunities are described together with the policies, actions, metrics and targets through which they are managed, several disclosure requirements are satisfied across more than one chapter. The complete mapping is provided in the ESRS content index in Section 13.1.
Chapter | Content | Primary ESRS reference |
|---|---|---|
Preamble | Purpose of the report, intended users, and the objective of voluntary ESRS-based reporting. | ESRS 1 Chapters 1-3 |
1. Welcome | Messages from the CEO and the Head of Global Sustainability. | - |
2. Introducing this report | ESRS 2 BP-1, BP-2 | |
3. Introducing Siegwerk | ESRS 2 SBM-1, SBM-2, SBM-3; GOV-1 to GOV-4 | |
4. Double Materiality Assessment | ESRS 2 IRO-1, IRO-2; ESRS 1 Chapter 3 | |
5. Climate Change | ESRS E1; ESRS E4 (climate as a driver) | |
6. Pollution | Pollution of air and pollution of water, in own operations and the upstream value chain. | ESRS E2 |
7. Circular Economy | Resource outflows related to products and services: quantification, product development and market introduction, targets, actions, and progress. | ESRS E5 |
8. Expanding Circularity | Supplementary information: operational waste, lifecycle carbon reduction through inks and coatings, product safety, and the outlook on a product sustainability assessment. | Supplementary information |
9. Own Workforce | ||
10. Workers in the Value Chain | Child labor and forced labor in the upstream value chain, including the human rights impact assessment and the India supplier engagement program. | ESRS S2 |
11. Upstream-centered Material Topics | Water discharges, biodiversity and ecosystems other than the climate driver in 5.7, and rights of indigenous peoples. Material mainly upstream and addressed through supplier due diligence. | ESRS E3, ESRS E4, ESRS S3 |
12. Overarching Implementation Programs and Activities | ESRS 2 GDR-A; S1, S2, and S3 (actions and engagement); E1 (GHG verification) | |
13. Annexes | ESRS 2 IRO-2 paragraph 37; BP-2 | |
Preamble | Purpose of the report, intended users, and the objective of voluntary ESRS-based reporting. | ESRS 1 Chapters 1-3 |
Table 1: Structure of this report and primary ESRS references per chapter
2.1.2 Chapter Structure
Section titled “2.1.2 Chapter Structure”The chapters on material topics follow one recurring sequence. Each chapter first explains why the topic is material and where in the value chain the impacts, risks and opportunities arise. It then states the metrics and targets, so the reader knows what we hold ourselves accountable to. Followed by an overview of policies and governance as the foundation of addressing the material topic, before detailing which actions are in focus. Each chapter closes with progress against targets and the outlook for the coming years.
Section within a topic chapter | What it answers | ESRS anchor |
|---|---|---|
Relevance of the topic | Why the topic is material, which impacts, risks and opportunities drive that conclusion, and where they sit in the value chain. | ESRS 2 SBM-3, IRO-2 37(a) |
Metrics and targets | What is measured, how it is measured, the target level and base year, and the reported result for the period. | ESRS 2 GDR-M, GDR-T; topical metric DRs |
Policies and governance | The commitments in place, their scope, and the accountable roles and bodies. | ESRS 2 GDR-P, GOV-1 |
Actions | The general management approach, the resources behind it, and case studies from the reporting year. | ESRS 2 GDR-A |
Progress and outlook | Performance against the target, the reasons behind the trend, and what happens next. | ESRS 2 GDR-T; topical target DRs |
Table 2: Recurring sub-structure of the topic chapters
Chapters or sub-chapters not addressing material topics (either because they are overarching or cover supplementary information), follow a different structure, fit for the chapter’s respective purpose.
2.2 Scope and Boundaries
Section titled “2.2 Scope and Boundaries”2.2.1 Alignment with financial reporting
Section titled “2.2.1 Alignment with financial reporting”This sustainability statement has been prepared under alignment of financial reporting boundaries of the Siegwerk Druckfarben GmbH & Co. KG and the entities included in the consolidated financial statements for the financial year 2025. The reporting period is 1 January 2025 to 31 December 2025, unless otherwise stated for specific metrics or disclosures.
The reporting boundary for this sustainability report is aligned with the consolidation perimeter applied in the consolidated financial statements. Where the sustainability reporting boundary differs from the financial consolidation boundary, this is explained below.
2.2.2 Organizational and geographical scope
Section titled “2.2.2 Organizational and geographical scope”The statement covers Siegwerk’s own operations, including manufacturing sites, laboratories, warehouses, offices and other controlled activities included in the Group consolidation. The sustainability information presented therefore reflects the Group’s global operating footprint, subject to the consolidation and data availability considerations.
Some deviations from the financial reporting boundary apply. Firstly, for all historical Greenhouse Gas (GHG) data presented, 19 sites are included as listed in Table 3. This excludes very small sites for which efforts in data collection would be disproportionate to the gain in data accuracy. Going forward, we are working on expanding reporting coverage through improved internal reporting systems and processes. Second, during the reporting year Siegwerk acquired Allinova. Although the acquisition is fully consolidated financially, it is not fully included in the sustainability data for this period. The acquisition of Allinova was know-how-driven with no production assets of its own and therefore limited environmental impacts. Applying the ESRS 1 relief for acquisitions and disposals, it is excluded from the sustainability reporting perimeter and related metrics for the current reporting period. Thirdly, reporting on employee data also does not include Allinova headcount. It further does not include employees at Packiro, Siegwerk’s packaging venture.
Operational sustainability data are generally collected at production site level and aggregated for reporting at entity, country or group level.
Legal entity | Country |
|---|---|
Siegwerk Druckfarben AG & Co. KGaA | Germany |
Siegwerk France S.A.S. | France |
Siegwerk Backnang GmbH | Germany |
Siegwerk Italy SpA | Italy |
Siegwerk Mexico S.A. de C.V. | Mexico |
Siegwerk South Africa (Pty.) Ltd. | South Africa |
Siegwerk Spain S.A. | Spain |
Siegwerk Switzerland AG | Switzerland |
Siegwerk Argentina S.A. | Argentina |
Siegwerk Poland Marki Sp.z.o.o. | Poland |
PT. Siegwerk Indonesia | Indonesia |
Siegwerk Shanghai Ltd. | China |
Siegwerk Baski Mürekkepleri San. ve Tic. A.S. | Turkey |
Siegwerk India Private Ltd. | India |
Siegwerk Brasil Industria de Tintas Ltda. | Brazil |
Siegwerk Thailand Ltd. | Thailand |
Siegwerk USA Co., Inc. | United States |
Siegwerk EIC LLC | United States |
Siegwerk Büdingen GmbH | Germany |
Table 3: Legal entities included in the GHG reporting scope
2.2.3 Time boundary
Section titled “2.2.3 Time boundary”Unless otherwise indicated, sustainability information relates to the financial year 2025, which equals the calendar year. Comparative information is provided where available and relevant for understanding progress against targets and trends. Where prior-period data are not available or not comparable, this is indicated in the relevant section. For targets or selected qualitative reporting the report includes statements for the years 2026 going forward.
All energy and carbon related data was extracted from internal reporting systems August 24, 2026. Minor differences to previously published data or data displayed in other documents is due to the data extraction date for this report – which is the most recent data, including minor data corrections and continuous improvements in data maturity and granularity.
2.2.4 Value chain boundary
Section titled “2.2.4 Value chain boundary”In accordance with ESRS 1 and ESRS 2 BP-1 para. 4b, this sustainability statement covers Siegwerk’s own operations as well as material impacts, risks and opportunities in the upstream and downstream value chain where these have been identified as material through the double materiality assessment. Upstream activities include the sourcing of raw materials, packaging, logistics and supplier-related impacts. Downstream activities include customer use of inks and coatings, packaging applications, end-of-life considerations and other impacts connected with the use of Siegwerk products. A more detailed description of value-chain is available in Chapter 4.1.2.
In general, the extent to which specific topics are covered in this report depends on their materiality as determined through our double materiality assessment (DMA) or are supplementary and on a voluntary basis only (see Table 1 for details). Some reporting reliefs have been applied and are listed in Chapter 13.2.
2.3 Reporting Standards
Section titled “2.3 Reporting Standards”This report is prepared with reference to European Sustainability Reporting Standards (ESRS) 1 (general requirements) and ESRS 2 (general disclosures), together with applicable topical ESRS.
In structuring this report, Siegwerk has used the revised European Sustainability Reporting Standards set out in Commission Delegated Regulation C (2026) 5010 final of 3 July 2026 as its reporting reference, amending Delegated Regulation (EU) 2023/2772 as regards the simplification of certain sustainability reporting standards. That act builds on European Financial Reporting Advisory Group’s (EFRAG) technical advice of late 2025 and replaces Annexes I and II of Delegated Regulation (EU) 2023/2772 with the revised ESRS text. All numbered references to ESRS disclosure requirements, datapoints and presentation principles in this statement follow that Commission text. At the time of publication, the delegated act had been adopted by the Commission and transmitted to the European Parliament and the Council for scrutiny; it had not yet been published in the Official Journal of the European Union. The adopted text which has been used as reference is available here.
At the time of this report, Siegwerk is not legally required to report under the Corporate Sustainability Reporting Directive (CSRD) and ESRS for the period covered by this report. Nevertheless, we have chosen to align voluntarily with ESRS to support early comparability and transparency of our sustainability performance, actions and governance for stakeholders who already use or will use ESRS-based disclosures. It also allows Siegwerk to prepare for the mandatory CSRD reporting it will be subject to from the reporting year 2027 onwards.
At the time of this report Siegwerk is not legally required to report under the Corporate Sustainability Reporting Directive (CSRD) and ESRS for the period covered by this report. Nevertheless, we have chosen to align voluntarily with ESRS to support early comparability and transparency of our sustainability performance, actions, and governance for stakeholders who already use or will use ESRS-based disclosures. It also allows Siegwerk to prepare for the mandatory CSRD reporting it will be subject to for the reporting year 2027 onwards.
As this report aligns with ESRS standards voluntarily, decisions on non-disclosure could be made freely. However, in the spirit of keeping references to ESRS standards tight non-disclosure is largely based on the principles set out by the ESRS and phase-in options (see Chapter 13.2. This report does not include EU Taxonomy reporting currently.
This sustainability report has not been subject to independent third-party assurance. Siegwerk does however seek external validation and verification. An overview of these can be found in Chapter 12.4.