This non-financial statement covers the period between 1 January and 31 December 2018, corresponding to the fiscal year of the Viscofan Group, comprised of Viscofan S.A. and all subsidiaries with the exception of the Globus companies acquired in November 2018, where the processes have not yet been implemented in accordance with the policies and standards of the Viscofan Group.
The non-financial statement has been formulated using the records of Viscofan, S.A. and its Group companies, and has been prepared in accordance with law 11/2018, of 28 December, amending the Commercial Code, the revised text of the Law on Corporations approved by the Royal Legislative Decree 1/2010, of 2 July, and Law 22/2015, of 20 July, on non-financial information and diversity.
The non-financial statement included in this report has been prepared following the standard Global Reporting Initiative (GRI) in its standard version, in accordance with the essential scope according to the requirements of the GRI guide. The United Nations Global Compact, of which Viscofan is a partner, has also been used as a reference.
The non-financial statement presents the comparative information with respect to the previous fiscal year, provided that this is relevant for the adequate understanding of the non-financial statement and that there are standardised criteria with respect to the previous fiscal year, including, where appropriate, changes in the scope. In some circumstances, it is impracticable to reclassify the comparative information of previous years in order to achieve comparability with the figures for the current period. For example, some data have been calculated for the first time in this non-financial statement, meaning that they have not been previously recorded and, as such, it is not possible to calculate the necessary comparative data. This non-financial statement is the first to follow the GRI standard, maintaining (insofar as possible) the same indicators that the company had previously reported, and making a footnote of the indicators published in previous years whose calculation has been restated according to the current GRI guide.
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