Other information

Article 30 of the statutes states that the Management Board draws up the annual statement of the previous book year, including the proposal for the appropriation of the result.

Independent auditor's report

This Annual Report integrates all the main economic, social and environmental data from the DELA Natura in 2023 and covers the book year from 1 January to 31 December.

In view of Title 9, Book 2 DCC and RJ400.104: The chapters ‘In brief’, ‘Management Board report’ and ‘Annexes’ jointly make up the ‘Statement from the Management Board’. 

The selection of the reported indicators in the Executive Board Report is based on a materiality analysis, DELA’s value creation model and meetings with various stakeholders.

DELA is required to report in compliance with CSRD legislation from 2024 onwards. In anticipation of this, we are already including several sections from the statutory report for 2024. These sections do not yet fully comply with CSRD legislation and were not part of the limited assurance procedures for the external accountant as applicable in 2024.

Data included in this report is based wherever possible on measurements and calculations. Other data is derived from central systems or based on input from third parties. Any changes to the definitions, measuring methods or inherent limitations in the data are indicated, as is the use of extrapolation and estimates.

Data included in this report is based wherever possible on measurements and calculations. Other data is derived from central systems or based on input from third parties. Any changes to the definitions, measuring methods or inherent limitations in the data are indicated, as is the use of extrapolation and estimates.

Other indicators such as energy and CO₂ emissions are reported annually for the purpose of this report. The underlying data for these indicators is collected and checked by the CSR project leader.

The Management Board report was reviewed by various stakeholders during its writing and delivery, including several members of the Management Board, the Supervisory Board and DELA’s confidential committee. The financial statements was reviewed by the external accountant in accordance with legal requirements.

Our reporting is constantly under development. If you have any related comments and/or questions, please let us know via woordvoering@dela.org.