IKEA Sustainability Report 2024

Introduction

IKEA has over 80 years of history, continuously learning and adapting to new trends and changes in the world. What began as a small company has become a global phenomenon. While much has changed over the decades, IKEA's core vision remains the same: to create a better everyday life for the many people.

Following the philosophy of founder Ingvar Kamprad, "What is good for the customer is good for us in the long run," IKEA strives to improve customers' daily lives through active listening and continuous improvement of its products and services. This includes understanding customer needs and preferences through methods like home visits and Life at Home reports.

IKEA is committed to making a positive impact on people and the planet. Recognizing that we only have one planet, IKEA is taking bold steps in its business operations to reduce greenhouse gas emissions, minimize waste, optimize resource use, and support biodiversity and water conservation. IKEA also aims to empower customers to act sustainably, reinforcing its commitment to a better future for our shared home, the planet.

The company's strategy focuses on three key areas: helping more people live a healthy and sustainable life at home, protecting the climate and nature through circularity, and fostering a society of fairness and equality.

The report covers these three areas, with some data compared to the fiscal year 2023 (FY23).

Key Pillars of IKEA's Sustainability Strategy:

• Healthy & Sustainable Living
• Climate Positive & Circular
• Fair & Equal

A Message from Leadership

IKEA is always focused on people. The company actively participates in social initiatives that bring real and long-term benefits, providing financial and material donations and engaging in various local projects. Employees dedicate significant time to volunteering, promoting positive social change, and supporting those in need. These initiatives foster meaningful relationships, engage a wide range of employees and customers, and create a lasting positive impact on communities.

Dave McCabe, Country Retail Manager & Chief Sustainability Officer for IKEA Czech Republic, Hungary, and Slovakia, highlights the exciting and challenging fiscal year 2024. A key goal was to make IKEA products even more affordable for customers, with over 100 million euros invested in price reductions across the Czech Republic, Hungary, and Slovakia.

Tomáš Zeman, Country Sustainability Manager, emphasizes IKEA's commitment to sustainability, noting significant progress in reducing the ecological footprint through increased renewable energy use and more efficient operational practices. The transition to clean electricity from renewable sources is a major milestone in fulfilling IKEA's long-term commitment to climate protection and sustainability.

IKEA is also advancing its goals for greater adoption of electric vehicles in deliveries, contributing to a low-carbon logistics network. Initiatives focused on recycling and circularity have also seen improvement, with increased material recovery and reuse, and a growing resale of second-hand furniture indicating customer engagement with sustainable living options.

Organizational Structure

IKEA operates through a franchise system, with Inter IKEA Group owning the IKEA concept and worldwide franchisor. IKEA CZ/HU/SK is a retail organization within Ingka Group, a separate company with its own management and owners.

The report provides data across the entire IKEA value chain, including Ingka Group's retail operations, offering a comprehensive view of the brand's global operations.

The IKEA Czech Republic, Hungary, and Slovakia region is committed to sustainability, with a dedicated team working on environmental and social commitments. Dave McCabe leads these efforts as CSO and Retail Manager, ensuring alignment with Ingka's global strategy. Tomáš Zeman, Country Sustainability Manager, oversees the implementation of these commitments, working closely with the Business Development department led by Barbora Delinić, who ensures sustainability is integrated across all company functions.

IKEA's Strategy for Sustainable Development

IKEA's strategy for sustainable development aims to inspire, encourage discussion, and guide planning, decision-making, and goal-setting to achieve desired changes within IKEA and globally. The strategy, updated in FY24 to align with more ambitious goals and action plans, is structured around four key areas: Healthy and Sustainable Living, Circularity, Climate and Nature, and Fairness and Equality.

Key updates include a shift from "combating climate change" to "net zero and beyond," reflecting IKEA's next phase in climate action with more ambitious targets aligned with the 1.5°C warming limit and the Science Based Targets initiative (SBTI).

The focus on circularity has been broadened to "Circular Economy and Climate Impact" to better acknowledge the role of nature. IKEA's commitment to circularity has also evolved from a fixed 2030 deadline to a longer-term goal of "transforming into a circular society." Similarly, the goal of "only using renewable or recycled materials by 2030" has been updated to "only using renewable or recycled materials," acknowledging the challenges in meeting the 2030 targets.

The "Healthy and Sustainable Living at Home" area has been refined to focus on offering products that directly facilitate healthy and sustainable living, such as in energy, water, waste, and food. The goal of inspiring over a billion people has been adjusted to align with scientific methods that measure planetary boundaries on a global level.

IKEA's business operations rely on natural resources and materials. To mitigate the environmental impact of resource consumption, circularity principles are integrated throughout the system, aiming to keep products and materials in use for as long as possible and at their highest value.

More Circular Products, Services, and Solutions

Inter IKEA Group designs IKEA's product range, focusing on recycled and renewable materials and increasing the recycled content in IKEA products. Wood is the most used material, with a goal to increase recycled wood content to one-third by 2030.

Ingka Group promotes circular practices and behaviors through its stores, shopping centers, and websites, offering services and solutions that extend product life and support the second-hand market for IKEA products.

IKEA's commitment to sustainability extends to its own operations, with a focus on incorporating more circular practices in its supply chain and maximizing the use of renewable, recycled, and recyclable materials. Packaging made from wood, cardboard, and paper must originate from 100% recycled sources or be certified by the Forest Stewardship Council® (FSC®).

More Information on Key Topics

IKEA is committed to ensuring its work and reports focus on the most important topics for stakeholders, its business, and the planet. This involves regular double materiality assessments, incorporating stakeholder feedback and surveys.

The table below summarizes the significant impacts, risks, and opportunities identified across the value chain:

Risk Management and Opportunities

IKEA regularly assesses risks and opportunities related to climate change that could significantly impact its operations, revenue, and expenses. Key ESG risks identified include the perception of the business being inconsistent with its ambitions and operational capabilities, and the potential impact of anti-misinformation movements on customer perception of IKEA's sustainability efforts.

Climate change poses a significant risk to IKEA's supply chain, potentially disrupting operations and affecting product availability and prices. IKEA is continuously improving its business practices and strengthening its supply chain to mitigate these risks.

Financial highlights for FY24 include:

• Profit before tax: 1,456,481,000 CZK
• Profit after tax: 1,162,893,000 CZK
• Revenue: 13,089,816,000 CZK
• Taxes: 304,540,000 CZK

IKEA did not receive any financial support from the government during this period.

Healthy and Sustainable Living at Home

IKEA recognizes the challenges of rising prices and economic pressures, offering affordable solutions for customers to live sustainably without compromising their budgets. IKEA products are designed to be environmentally friendly and cost-effective, making sustainability accessible to everyone.

Key priorities include efficient water management and promoting water-saving products. IKEA is also expanding its range of plant-based food options to encourage more sustainable dietary habits, contributing to its broader strategy of reducing climate impact.

IKEA's goal is to inspire over a billion people worldwide by 2030 to live better, more sustainable lives within the planet's limits, through its wide range of products and solutions.

Products are classified into categories that support a sustainable future:

• Solutions for reducing water and energy consumption
• Products for a healthy home
• Solutions for reducing waste
• Products and services that extend furniture life
• Products made from more sustainable materials
• More sustainable food

Water and Energy Efficiency

IKEA's climate footprint in FY24 was approximately 21.3 million tons of CO2e, a 5% decrease from FY23 and a 28% decrease from the FY16 baseline. This reduction is attributed to increased renewable energy use, energy-saving efforts, transport electrification, and reduced production volume.

IKEA is committed to improving water management across its operations, especially in water-scarce areas, and promoting water-saving products. The company aims to improve water quality and availability throughout its value chain, enable water savings in households, and lead in water stewardship.

In FY24, IKEA's water consumption in its operations was as follows:

IKEA is also focused on energy efficiency, measuring and analyzing energy consumption per square meter of operational space. All electricity used in IKEA's Czech Republic, Hungary, and Slovakia operations is sourced from renewable energy.

Products for Healthier Living

Sustainable living contributes to personal well-being and environmental protection. IKEA offers simple and affordable ways for customers to make their daily activities more environmentally friendly. Products are designed to be attractive, desirable, and affordable.

Examples of sustainable products include HILLEBORG and MAJGULL blackout curtains made from recycled PET textile waste, the PLATSA wardrobe with a complete disassembly guide, and the DÅNHULT sofa using felt made from textile waste.

Solutions for Reducing Waste

Reducing waste is a critical environmental challenge. IKEA aims to minimize or eliminate waste generation by using resources cautiously, maximizing the use of existing materials, and optimizing logistics.

A key focus is on reducing food waste in retail units and Ingka Centres. IKEA has reduced food waste by 60.5% (in grams per portion served) since FY17, saving approximately 37.8 million portions of food. The company is working towards a goal of zero food waste to landfill across the Ingka Group.

Products and Services that Extend Furniture Life

IKEA is transitioning towards products that can be reused, refurbished, repaired, resold, or recycled. The company is committed to making it easier to extend furniture life or find alternative uses for it.

In IKEA stores, customers can purchase returned, repaired, or display furniture at reduced prices. IKEA also offers a "Buy Back & Resell" service, where customers can return gently used IKEA furniture for a gift card, and IKEA then resells it.

The number of products resold to customers in FY24 was:

IKEA also offers spare parts for furniture, allowing customers to easily order missing components online or in-store, extending the life of their furniture and reducing waste.

The number of customers ordering spare parts online in FY24 was:

IKEA also offers a buy-back guarantee for children's furniture, allowing IKEA Family members to sell back used IKEA children's furniture for a predetermined price.

More Sustainable Food

IKEA served food to approximately 665 million people globally in the past year. By offering meat-free options, IKEA helps customers consume more plant-based foods and less meat, reducing their carbon footprint.

Meat-free options like veggie balls, plant balls, vegetarian hot dogs, and plant-based soft serve are increasingly popular. IKEA aims to have 50% of main meals in IKEA restaurants be meat-free by 2025.

The share of meat-free hot dogs sold in Czech Republic, Hungary, and Slovakia in FY24 was:

Circular Economy and Climate Impact

IKEA's vision is to create a better everyday life for the many people. Climate change is no longer a distant threat but something that affects daily life. Rising temperatures lead to more frequent and intense heatwaves, impacting health and increasing the risk of heat-related illnesses. Poor air quality exacerbates respiratory problems, and diseases spread more rapidly due to environmental changes. Natural disasters like floods, storms, and rising sea levels force people to leave their homes. Food and water prices are increasing due to the negative impact of drought and extreme weather on agriculture. Reduced crop yields threaten food supply, making it difficult for families to access daily necessities and complicating their financial situation.

Therefore, immediate action is needed to transition to a zero-emission economy that is fair and equitable for all. IKEA has a significant responsibility and many opportunities to positively impact climate change.

In FY24, IKEA introduced a new, more ambitious version of its climate action program, "Net Zero and Beyond." It focuses on three key areas:

• Reducing greenhouse gas emissions across the IKEA value chain (in absolute terms). The primary goal is to halve emissions across the IKEA value chain by FY30 (compared to the FY16 baseline) and achieve net zero emissions by FY50 at the latest. Net zero will be achieved by reducing absolute emissions by at least 90% and neutralizing the remaining 10% through carbon removal and sequestration within the value chain.
• Removing and sequestering carbon from the atmosphere through forestry, agriculture, and products within the IKEA value chain. IKEA aims to remove and sequester carbon from the atmosphere through responsible forestry and agriculture. The company is transitioning to a circular business model and extending the life of IKEA products to keep carbon stored for longer.
• Going beyond IKEA's scope. This means addressing initiatives that do not directly contribute to reducing IKEA's climate footprint and achieving net zero. This includes investing in, advocating for, and engaging in projects that will be beneficial in the long term and are related to IKEA's value chain.

Energy Consumption in Organizations

IKEA's climate footprint in FY24 was approximately 21.3 million tons of CO2e, a 5% decrease from FY23 and a 28% decrease from the FY16 baseline. This reduction is attributed to increased renewable energy use, energy-saving efforts, transport electrification, and reduced production volume.

Energy consumption in organizations:

IKEA is committed to maximizing the efficiency of all its operations by regularly measuring and analyzing energy intensity. This comprehensive approach includes energy consumed by IKEA's own operations and by tenants and landlords, ensuring an accurate assessment of its total energy footprint.

IKEA Czech Republic, Hungary, and Slovakia exclusively use 100% renewable energy.

Zero-Emission Homes Deliveries

IKEA aims to use only electric vehicles (EVs) or other zero-emission solutions for home deliveries in the Czech Republic, Hungary, and Slovakia by 2025. The company has mapped customer and employee needs to offer charging infrastructure.

In FY24, the share of electric vehicles in last-mile deliveries was:

IKEA is on track to complete the conversion of its pick-up points by August 2025 to support EV deliveries, including in rural areas. Deliveries are already 100% electric in Prague and several other cities.

Waste Management

The total volume of waste produced in CZ/HU/SK in FY24 was as follows:

IKEA aims to increase recycling rates and reduce landfill waste. In FY24, the recycling rate increased by 4% to 86%, and landfill waste decreased by 82% compared to FY23.

Waste management by processing method:

Fairness and Equality

IKEA is committed to treating everyone fairly and providing decent, safe, and meaningful employment. By valuing differences and promoting collaboration and inclusion, IKEA aims to lead by example in building a fair and equitable society.

The company believes in fair treatment and equal opportunities for everyone, regardless of their background or identity. Human rights, based on equality, are the cornerstone of IKEA's values.

IKEA continuously adapts to new challenges, seeks to understand the needs of people in its communities, and responds to them. The goal is to improve people's lives and build a fair and equitable society, guided by IKEA's values.

Ingka Group is committed to fair treatment and equal opportunities, creating workplaces where people can thrive and feel supported and valued, regardless of their background. As a purpose-led company, IKEA also advocates for equality in society.

By 2030, IKEA aims to take a leading role in creating a fair and equitable society that benefits everyone. This involves developing IKEA's business to promote inclusion, respect and promote diversity, and support decent and meaningful employment throughout the value chain, enabling people to secure a good life for themselves and their families.

Promoting inclusion means helping others in their endeavors while encouraging them to join IKEA's work.

IKEA is committed to:

• Providing and supporting decent and meaningful employment throughout its value chain.
• Being a company that promotes inclusion.
• Advocating for equality.

By promoting equality and equal opportunities in the workplace, IKEA strives to create an inclusive environment that reflects its commitment to equality and contributes to the overall well-being of all employees.

Employee Data (FY24):

• Total employees: 1,380 (999 female, 381 male)
• Permanent: 1,356
• Temporary: 24
• Full-time: 684
• Part-time: 696
• Guaranteed hours worked: 13

Parental Leave:

• Employees taking parental leave: 167 (female), 22 (male)
• Employees returning to work after parental leave: 304 (female), 20 (male)
• Return to work rate (after 12 months): 67% (female), 100% (male)
• Retention rate: 100% (female), 100% (male)

One IKEA Bonus Programme: IKEA believes that every employee contributes to achieving and exceeding goals. The One IKEA Bonus program is designed to reward good performance and hard work.

Tack! Loyalty Program

Tack!, meaning "thank you" in Swedish, is IKEA's loyalty program for employees. It reflects founder Ingvar Kamprad's wish for employees to share equally in IKEA's success. Eligible employees receive an additional contribution to their pension funds as a token of appreciation for their loyalty and contribution to the company's growth. Employees become part of the Tack! program after five consecutive fiscal years of employment with IKEA.

HELP Program

The HELP Program is a free, confidential online/phone service provided by an external company, offering professional counseling for personal, health, legal, and financial issues. Each employee is entitled to 5 sessions per topic category.

Support for Victims of Domestic Violence

IKEA provides significant support to victims of domestic violence, implementing various support activities, contributing to systemic solutions, and opening public dialogue to drive change in societal attitudes towards this issue. This includes offering up to 10 days of leave for victims, up to 3 days of paid leave for employees supporting a victim, and providing financial or other material support, as well as psychological and legal assistance.

Volunteering Days: A Day for a Good Cause

Ingka Group actively helps people in need, and IKEA employees are encouraged to contribute to improving everyday life through volunteering. Employees are offered one paid day per fiscal year to volunteer for a non-profit or charitable organization. In FY24, IKEA employees in the CZ/HU/SK region contributed over 6,155 volunteer hours.

Medical Care

IKEA prioritizes the health and well-being of its employees, ensuring access to remote medical advisory services. Employees are encouraged to participate in voluntary health screenings and have access to webinars and seminars on physical and mental well-being.

Training and Development

Every position at IKEA offers training opportunities related to specific skills. Employees have access to a rich offering of training, including free access to the LinkedIn learning platform and the Rosetta Stone language learning app.

All employees receive regular performance and career development reviews. For those interested in leadership positions, IKEA offers a development center for feedback and recommendations for further growth. Management positions include post-hire coaching and career guidance.

In FY24, IKEA employees in the Czech Republic, Hungary, and Slovakia completed an average of 18, 20, and 17 hours of training, respectively.

Health and Safety at Work

IKEA's health and safety policies provide guidance on assessing and mitigating workplace safety risks. In FY24, specific requirements for safety related to retail and display equipment in customer areas were detailed. Regular weekly safety checks are conducted in customer areas to ensure all furniture is displayed safely and potential hazards are eliminated.

All employees undergo health and safety training, with managers receiving more in-depth training.

Communication and Training on Anti-Corruption Policies and Procedures

All new employees receive training on the Code of Conduct upon joining IKEA. Employees in sensitive positions, such as management, contract processing, cash handling, and supplier negotiations, also undergo separate training on anti-corruption and bribery rules, which is repeated annually.

In FY24, no cases of corruption were confirmed.

Mechanisms for Seeking Advice and Reporting Problems

IKEA fosters an open culture of trust and honest communication, with a zero-tolerance policy for inappropriate behavior. Mechanisms are in place for employees to report concerns, seek advice, or report violations of rules. Employees are encouraged to communicate with the person concerned, their supervisor, or a manager. If this is not comfortable or the issue is complex, employees can contact the local Risk Management and Compliance department or the local P&C department. A confidential Trust Line is also available for all employees.

Minimum Notice Period for Operational Changes

IKEA strives to inform employees about upcoming changes at least four weeks in advance, depending on the topic, to allow ample time for adaptation. More detailed information is provided as the date approaches to ensure employees are fully prepared. No collective bargaining agreements are in place.

Diversity and Equal Opportunities

IKEA aims to create a workplace that reflects the diversity of its communities and embraces everyone, regardless of gender, ethnicity, race, nationality, ability, sexual orientation, or gender identity. The company is committed to achieving equal pay for women and men across Ingka Group.

In FY24, diversity categories for management and employees included gender, age group, and other diversity indicators. IKEA analyzes these percentages to track its progress in diversity and inclusion efforts and identify areas for improvement.

Diversity Breakdown (FY24):

Equal Pay

IKEA applies the same remuneration principles to all employees, ensuring fair and equal pay based on individual performance and market rates, regardless of age, gender identity, sexual orientation, disability, ethnicity, race, nationality, religion, marital status, or any other identity characteristic. The One IKEA Bonus is also applied equally to all employees based on the achievement of business goals.

Remuneration Process

The process for determining salary increases involves careful calculation and review by the People Investment Steering Committee, considering market conditions, sales performance, and individual performance and competencies. The agreed-upon percentage increase is communicated to relevant stakeholders, and the Total Rewards Manager ensures adherence to the approved budget.

Positive Impact on Society

IKEA's mission is to create a better everyday life for people worldwide and to fulfill its responsibility to the local communities in which it operates. IKEA aims to have a positive impact on society and the environment wherever it operates.

Examples of IKEA's community support include:

• Support for victims of domestic violence: IKEA has been implementing support activities since 2020 in the Czech Republic, Hungary, and Slovakia to address domestic violence and promote public dialogue.
• Promoting LGBTI+ community rights: IKEA advocates for equality for all, regardless of sexual orientation or gender identity, and strives to build inclusive social environments. In Slovakia, IKEA has joined initiatives advocating for improved rights and conditions for the LGBTI+ community.
• Local Social Initiatives (CZ): IKEA supports organizations such as Centrum Orion (for people with disabilities) and Modré dveře (for individuals in psychological crisis). IKEA has also contributed to projects supporting children in crisis situations and foster families, including providing Christmas gifts and supporting organizations like Spolek Pěstoun and Magdalenium.

For a Safe Home

IKEA provides extensive support to victims of domestic violence, implementing support activities, contributing to systemic solutions, and opening public dialogue to drive change in societal attitudes towards this issue. This includes offering up to 10 days of leave for victims, up to 3 days of paid leave for employees supporting a victim, and providing financial or other material support, as well as psychological and legal assistance.

Promoting LGBTI+ Community Rights

IKEA's goal is to promote equality for all, regardless of sexual orientation or gender identity, and to build inclusive social environments. The company is proud that more companies are expressing their commitment to inclusion, equality, and diversity.

In Slovakia, IKEA signed a call in May 2023 urging leaders and politicians to change and improve conditions and rights for the LGBTI+ community. IKEA has been working on this commitment throughout FY24. While companies in Slovakia have long strived to create inclusive work environments, their efforts are often at odds with broader societal realities. The legal status of the LGBTI+ community in Slovakia remains among the weakest in the European Union, with no legal framework recognizing same-sex partnerships or protecting "rainbow families." IKEA has joined forces with other employers to advocate for change and raise awareness of the economic and social benefits of inclusion. This joint initiative was recognized with the "Inakost Award" for companies leading positive change for the LGBTI+ community.

In all three countries (Czech Republic, Hungary, and Slovakia), IKEA has continued to build equitable and safe workplaces, including through the "Inclusion of Transgender People" document, which supports colleagues during gender transition, as well as their teams and managers. IKEA's goal is clear: to ensure that people of all sexual orientations and gender identities feel safe, supported, and can be themselves—not just at IKEA, but everywhere.

Local Social Initiatives (CZ)

Support for people with autism and disabilities: Centrum Orion, an organization that helps people with disabilities live as actively and independently as possible, received support from IKEA in equipping a training apartment and a kitchen with a dining area.

Support for children in crisis situations and foster families: Dům tří přání provides comprehensive assistance to children and parents in critical or difficult life situations. IKEA helped equip a facility for children requiring immediate care (ZDVOP).

Christmas gifts for children: Since 2018, IKEA employees have been preparing gifts for children from families in difficult situations, collaborating with organizations like Spolek Pěstoun, Magdalenium, and Domov sv. Markéty.

Donating Blood and Volunteering

IKEA organizes mass blood donation drives at the workplace to facilitate blood donation in a familiar environment with colleague support. In FY24, IKEA supported 1,409 people through its significant and long-term social initiatives in the CZ/HU/SK region, with total donations amounting to 179,797 EUR.

IWAY Code of Conduct

The IWAY Code of Conduct, IKEA's responsible procurement method for products, services, materials, and components, sets specific standards and protocols for environmental and social conditions, including animal welfare. IKEA aims to build long-term relationships with suppliers and service providers who share its vision.

The IWAY Code defines IKEA's principles for responsible procurement, outlining expectations for suppliers in the IKEA value chain regarding care for people, the planet, and animals.

IKEA's goal is to always have a positive impact on people, society, and the environment, balancing economic growth with environmental protection. The company also aims to provide meaningful work that makes employees feel valued.

The IWAY Code is based on 10 IWAY principles, which define IKEA's stance on responsible procurement. These principles are supported by IWAY requirements.

Product and Service Information Requirements and Labeling

Manufacturers must provide clear and understandable user and handling instructions, as well as safety warnings. They must also inform consumers about the product's and packaging's waste management characteristics, reusability, recyclability, and disposal options.

Conflict of Interest

To avoid conflicts of interest, IKEA conducts mandatory ABC (Anti-Bribery and Corruption) training annually. This training teaches employees how to conduct business ethically, identify and prevent conflicts of interest, and report them if they occur.

Political Contributions

IKEA does not make any financial or in-kind political contributions.

Tax Approach

Taxes are an integral part of IKEA's corporate responsibility and governance. IKEA is committed to complying with relevant tax laws and regulations, conducting transactions at arm's length, and avoiding tax-motivated operations in tax havens. Tax incentives must be transparent and compliant with legal requirements. IKEA is committed to transparency regarding its tax approach.

Tax Governance, Control, and Risk Management

The Finance & Compliance Committee (FCC) oversees tax matters. The Group Tax department is responsible for establishing, managing, and implementing Ingka Group's tax policies, tax structuring, tax risk management, and compliance with corporate income tax regulations. The Tax Operations department supports Ingka Group organizations in tax matters, including tax reporting and tax technologies.

Individual Ingka Group companies are formally responsible for managing their tax position, complying with local tax laws and regulations, tax accounting, and tax reporting. The Financial Controlling & Tax Manager is responsible for ensuring that daily tax matters are managed in accordance with IGR tax regulations.

Country Disclosures

Country-specific data is published in accordance with EU Directive (EU 2021/2101) and OECD guidelines. INGKA Group collects and reports all necessary data. The data is presented using the EU directive's template, with the exception of the "Number of employees" data, which uses the headcount instead of full-time equivalents.