GRI content Index

Statement of use

PostNL has reported the information cited in this GRI content index for the period 1 january 2022 to 31 december 2022 with reference to the GRI Standards.Chapter 'Non-financial statements'

GRI 2: General Disclosures 2021

Organisational profile

2-1

Organizational details

PostNL N.V., Waldorpstraat 3, 2521 CA The Hague, the Netherlands, Chapter 'Corporate governance'; Chapter 'PostNL on the capital markets'; Chapter 'Our tax strategy and policy provisions'

2-2

Entities included in the organization's sustainability reporting

Appendix 6 List of group entities

2-3

Reporting period, frequency and contact point

1 January 2022 to 31 December 2022, Annual. Contact point about report: Please sent us your comments by e-mail to corporatecommunications@postnl.nl or by sending a letter to PostNL Annual Report team: P.O. Box 30250, 2500 GG The Hague, The Netherlands

2-4

Restatements of information

Chapter 'Financial statements'; Chapter 'Non-financial statements'

2-5

External assurance

Chapter 'Corporate governance'; Chapter 'Non-financial statements'; Chapter 'Other information'

Activities and workers

2-6

Activities, value chain and other business relationships

Chapter 'At a glance'; Chapter 'Our operating context'

2-7

Employees

Chapter 'Non-financial statements'

As more than 95% of PostNL employees are located in the Benelux, a breakdown of employee indicators by region is not deemed relevant and therefore not disclosed by PostNL

Governance

2-9

Governance structure and composition

Chapter 'Coporate governance'; Chapter 'Social value'

2-10

Nomination and selection of the highest governance body

Chapter 'Coporate governance'

2-11

Chair of the highest governance body

PostNL does not have a unitary board structure. It has a two-tier governance structure with a Board of Management and a Supervisory Board.

2-12

Role of the highest governance body in overseeing the management of impacts

Chapter 'Report of the Supervisory Board'; Chapter 'Corporate governance'

2-13

Delegation of responsibility for managing impacts

Chapter 'Corporate governance'

2-14

Role of the highest governance body in sustainability reporting

Chapter 'Non-financial statements'

2-15

Conflicts of interest

Chapter 'Corporate governance'. No conflicts of interest occured

2-16

Communication of critical concerns

Chapter 'Corporate governance'. There were no critical concerns in 2022

2-17

Collective knowledge of the highest governance body

Chapter 'Report of the Supervisory Board', https://www.postnl.nl/over-postnl/governance/raad-van-commissarissen/

2-18

Evaluation of the performance of the highest governance body

Chapter 'Corporate governance'

2-19

Remuneration policies

Chapter 'Remuneration report'

2-20

Process to determine remuneration

Chapter 'Corporate governance'; Chapter 'Remuneration report', https://www.postnl.nl/over-postnl/governance/remuneratie/

2-21

Annual total compensation ratio

Chapter 'Remuneration report'. We report on the ratio of the annual total compensation for the organisation's highest-paid individual compared to the average annual total compensation for all employees. This reporting is in line with the Dutch Corporate Governance Code. As this code supersedes the voluntary GRI Framework, we do not report on a ratio based on the median of the annual total compensation for all employees.

2-22

Statement on sustainable development strategy

Chapter 'Reflecting on 2022 with our CEO'

2-23

Policy commitments

Chapter 'Our Strategy'; Chapter 'Risk and opportunity management'. We have not formally adopted the precautionary principle but we systematically assess and manage environmental, safety, supply chain, operational, and other risks as described throughout this report. We hold risk workshops throughout the year and have an internal control framework in place to mitigate risks for financial as well as for non-financial reporting

2-25

Processes to remediate negative impacts

Chapter "Risk and opportunity management, section Business conduct and integrity'

2-26

Mechanisms for seeking advice and raising concerns

Chapter 'Corporate governance'

2-27

Compliance with laws and regulations

Chapter 'Regulatory compliance management'

2-28

Membership associations

We participate in several branche organisations: IPC, PostEurop, UPU, VNO-NCW-MKB Nederland, Voka, TLN, Febetra, TLV, Thuiswinkel, Ecommerce Europe, BeCommerce, Safeshops, DDMA, Fedma.

Contributions to (international) trade associations were 2.7 million euro in 2022. The majority of these contributions are used for operational cooperation and services

Stakeholder engagement

2-29

Approach to stakeholder engagement

Chapter 'Our operating context'; Chapter 'Non-financial statements'

2-30

Collective bargaining agreements

Chapter 'Our operating context'; Chapter 'Non-financial statements'

Disclosures on Material Topics

3-1

Process to determine material topics

Chapter 'Non-financial statements'

3-2

List of material topics

Chapter 'Our operating context'; Chapter 'Non-financial statements'

3-3

Management of material topics

Chapter 'Non-financial statements'

3-3

Management of material topics

Chapter 'Customer value'; Chapter 'Non-financial statements'

PNL-1 Key

Share of highly satisfied customers

Chapter 'Customer value'; Chapter 'Non-financial statements', Customer value performance indicators

PNL-2 Key

Share of satisfied customers

Chapter 'Customer value'; Chapter 'Non-financial statements', Customer value performance indicators

PNL-3 Key

Delivery quality Parcels in the Netherlands

Chapter 'Customer value'; Chapter 'Non-financial statements', Customer value performance indicators

3-3

Management of material topics

Chapter 'Customer value'; Chapter 'Non-financial statements'

PNL-1

Volume development Parcels

Chapter 'Customer value'; Chapter 'Non-financial statements', Customer value performance indicators

3-3

Management of material topics

Chapter 'Social value'; Chapter 'Non-financial statements'

PNL-4 Key

Share of engaged employees

Chapter 'Social value'; Chapter 'Non-financial statements', Social value performance indicators

PNL-5 key

Absenteeism

Chapter 'Social value'; Chapter 'Non-financial statements', Social value performance indicators

GRI 401: Employment 2016

401-1

New employee hires and employee turnover

Chapter'Non-financial statements', Region not included. Social value performance indicators

403: Occupational Health and Safety 2018

403-9

Types of injury and rates of injury, occupational diseases, lost days and absenteeism, and number of work-related fatalities

Chapter 'Non-financial statements', Social value performance indicators. Occupational diseases and lost days are not applicable for PostNL as this does not provide useful management information about Health and Safety at PostNL. Information about 'Absenteeism' and working days of workers beyond our own employees is unavailable for PostNL, we only report these indicators for our own employees.

GRI 405: Diversity and Equal Opportunity 2016

405-1

Diversity of governance bodies and employees

Chapter 'Corporate governance', Diversity; Chapter 'Non-financial statements', Social value performance indicators

3-3

Management of material topics

Chapter 'Customer value'; Chapter 'Non-financial statements'

PNL-6 Key

Delivery quality Mail in the Netherlands

Chapter 'Customer value'; Chapter 'Non-financial statements', Customer value performance indicators

3-3

Management of material topics

Chapter 'Financial value'; Chapter 'Non-financial statements'

PNL-7 Key

Revenue

Chapter 'Financial value'

PNL-8 Key

Normalised EBIT

Chapter 'Financial value

PNL-9 Key

Free cash flow

Chapter 'Financial value

GRI 201: Economic performance 2016

201-1

Direct economic value generated and distributed

Chapter 'Financial statements ', Consolidated primary statements

201-2

Financial implications and other risks and opportunities due to climate change

Chapter 'Risk and opportunity management'

201-3

Defined benefit plan obligations and other retirement plans

Chapter 'Financial statements', Provisions for pension liabilities

3-3

Management of material topics

Chapter 'Environmental value'; Chapter 'Non-financial statements'

GRI 302: Energy 2016

302-1

Energy consumption within the organisation

Chapter 'Non-financial statements', Environmental value performance indicators

302-3

Energy intensity

Chapter 'Non-financial statements', Environmental value performance indicators

302-4

Reduction of energy consumption

Chapter 'Non-financial statements', Environmental value performance indicators

302-5

Reductions in energy requirements of products and services

Chapter 'Non-financial statements', Environmental value performance indicators

GRI 305: Emissions 2016

305-1

Direct (scope 1) GHG emissions

Chapter 'Non-financial statements', Environmental value performance indicators

305-2

Energy indirect (scope 2) GHG emissions

Chapter 'Non-financial statements', Environmental value performance indicators

305-3

Other indirect (scope 3) GHG emissions

Chapter 'Non-financial statements', Environmental value performance indicators. Biogenetic CO₂ emissions is not relevant.

305-4

GHG emissions intensity

Chapter 'Non-financial statements', Environmental value performance indicators

305-7

Nitrogen oxides (NO_X), sulfur oxides (SO_X), and other significant air emissions

Chapter 'Non-financial statements', Environmental value performance indicators

3-3

Management of material topics

Chapter 'Environmental value';Chapter 'Non-financial statements'

PNL-10 Key

Share of emission-free last-mile delivery of mail and parcels in the last-mile

Chapter 'Environmental value'; Chapter 'Non-financial statements', Environmental value performance indicators

Digitalisation and data

3-3

Management of material topics

Chapter 'Customer value'; Chapter 'Non-financial statements'

No key performance indicator yet available

The performance indicator for this new key material topic is in development