Appendix
People and Partnership
Planet and Product
The Action Story
Action in 2024
Message from our CEO
Governance
Unless stated otherwise, this Update covers Action’s businesses and consolidated entities.
Annual financial data relates to Action’s financial year (1 January to 29 December 2024). Sustainability and other non-financial data are reported in line with either the company’s financial or book year, depending on the data.
Figures in this report are generally presented in euros (€), Action’s main reporting currency. Where applicable, figures are rounded to the nearest million and refer to the entire Action organisation, unless otherwise stated.
Due to rounding, certain figures in this report may not tally exactly. In addition, please be aware that certain percentages may have been calculated using rounded numbers.
This Update provides a summary of Action’s strategy, performance and impact on stakeholders and society. Internal reporting on our own operations is the main source of this Update. Where external sources are used, this is clearly indicated in the text.
Over the past year, we have moved towards compliance with the EU’s CSRD. In preparation, we have already conducted double materiality and climate risk assessments. Further details may be found in Action’s 2024 Annual Report. In addition to the CSRD, we are also working on compliance with the EU’s Corporate Sustainability Due Diligence Directive (CSDDD) and Regulation on Deforestation-Free Products (EUDR).
As part of our strategy, we have identified eight key areas that matter most to our company and people, the communities we operate in, and the planet. These are the areas where we believe we have the biggest impact, or where the greatest risks and opportunities lie. These material topics and their related key performance indicators (KPIs) are listed below.
Tax responsibility
We continue to pay taxes, basing our strategic and investment decisions on objective business criteria.
Sustainable packaging
We are working to reduce the use of packaging materials, decreasing the weight, while also increasing the recyclability and recycled content.
Related KPI: % reduction in packaging weight for fixed assortment
Percentage reduction since 2019 in total packaging weight for Action’s fixed product assortment. Action’s KPI is based on a like-for-like number of stores covering all products except A-brands.
Related KPI: % recyclable primary packaging for private and white label products
Percentage of primary packaging qualifying as recyclable (i.e., reusable or repurposable) for private and white-label products, as calculated by weight. This includes compostable biomass materials providing they contain organic content, such as coffee capsules, tea bags, and plant pots, in line with EU legislation.
Related KPI: % sustainable cardboard in packaging for private and white-label products
Percentage of cardboard used in packaging qualifying as sustainable (i.e., FFSC or PEFC certified) for private and white-label products, as calculated by weight.
Responsible sourcing
We buy from suppliers where human and labour rights are respected.
Related KPI: 100% value chain transparency for private and white-label suppliers
Percentage of private and white-label products for which the producing factory has been identified before starting work for Action, including both name and address.
Related KPI: % factories in risk countries covered by social audits
Percentage of factories in risk countries where a valid social audit has been carried out. Only factories performing the last stage of production are included – i.e., those involved in assembling, processing and/or finishing final goods. Action accepts the following audit standards: BSCI, SA8000, SMETA SEDEX, ICTI and WRAP. Risk countries are as defined under amfori BSCI's annual Country Risk Classification.
Energy and emissions
We are committed to reducing greenhouse gas emissions from our own operations and supply chain in line with science-based targets.
Related KPI: Reduction in GHG emissions from our own operations
Total scope 1 and 2 GHG emissions covering all Action stores, offices and DCs. As defined under the Greenhouse Gas Protocol, scope 1 relates to direct emissions from sources owned or controlled by Action. Scope 2 refers to indirect emissions from the generation of energy purchased by the company.
Related KPI: % of scope 3.1, 3.2 and 3.4 emissions covered by supplier engagement
Total scope 3 GHG emissions resulting from upstream and downstream activities within Action’s value chain. Our KPI relates to the percentage of suppliers that have set science-based targets, as calculated by their 2021 emissions for scope 3 categories 3.1, 3.2 and 3.4. In line with the Greenhouse Gas Protocol, scope 3 relates to indirect emissions occurring in the company’s value chain, both upstream and downstream.
Product quality and safety
We provide good quality products that are safe to use and comply with quality and safety standards.
Related KPI: 100% technical transparency for private and white-label products
Percentage of private and white-label products for which Action has full technical transparency (i.e., where Action has complete product specification details)
Available and affordable products
We offer customers good quality everyday necessities and products that make daily life easier or more enjoyable at the lowest price.
Related KPI: Lowest-price promise
Action’s always lowest price promise guarantees lowest prices for product categories, as measured through regular price benchmarking versus competitors across all markets.
Diversity, equity, inclusion and growth
We create a working environment where colleagues from all backgrounds are valued and can develop professionally.
Related KPI: Average training hours per employee
Total hours spent in training by employees during the reporting year, divided by total headcount at year-end. Hours include company, supplier-managed, country-led and self-led training programmes, but exclude on-the-job training. Total training hours refers to those hours registered as completed by existing and former employees. For e-learning programmes, the specified course duration has been used rather than the time taken by individuals to complete the training.
Related KPI: Average number of internal promotions per store
Number of store employees promoted to more senior positions during the year, either in store or to one of our offices, as a percentage of total Action stores in operation at year-end.
Related KPI: % women in management positions
Percentage of women employees in management positions. These include all management levels at Action’s international headquarters, DCs, and country offices.
Product circularity
We make our products more circular – i.e., longer-lasting, more easily re-used or recycled and made from sustainably sourced materials.
Related KPI: % recycled plastic in all non-food-related product categories
Percentage of plastic (PCR) in all non-food product categories qualifying as recyclable (i.e., reused or repurposed), based on definitions in the EU’s Single Use Plastic Directive 2019/904.
Unless stated otherwise, this Update covers Action’s businesses and consolidated entities.
Annual financial data relates to Action’s financial year (1 January to 29 December 2024). Sustainability and other non-financial data are reported in line with either the company’s financial or book year, depending on the data.
Figures in this report are generally presented in euros (€), Action’s main reporting currency. Where applicable, figures are rounded to the nearest million and refer to the entire Action organisation, unless otherwise stated.
Due to rounding, certain figures in this report may not tally exactly. In addition, please be aware that certain percentages may have been calculated using rounded numbers.
This Update provides a summary of Action’s strategy, performance and impact on stakeholders and society. Internal reporting on our own operations is the main source of this Update. Where external sources are used, this is clearly indicated in the text.
Over the past year, we have moved towards compliance with the EU’s CSRD. In preparation, we have already conducted double materiality and climate risk assessments. Further details may be found in Action’s 2024 Annual Report. In addition to the CSRD, we are also working on compliance with the EU’s Corporate Sustainability Due Diligence Directive (CSDDD) and Regulation on Deforestation-Free Products (EUDR).
As part of our strategy, we have identified eight key areas that matter most to our company and people, the communities we operate in, and the planet. These are the areas where we believe we have the biggest impact, or where the greatest risks and opportunities lie. These material topics and their related key performance indicators (KPIs) are listed below.
Tax responsibility
We continue to pay taxes, basing our strategic and investment decisions on objective business criteria.
Sustainable packaging
We are working to reduce the use of packaging materials, decreasing the weight, while also increasing the recyclability and recycled content.
Related KPI: % reduction in packaging weight for fixed assortment
Percentage reduction since 2019 in total packaging weight for Action’s fixed product assortment. Action’s KPI is based on a like-for-like number of stores covering all products except A-brands.
Related KPI: % recyclable primary packaging for private and white label products
Percentage of primary packaging qualifying as recyclable (i.e., reusable or repurposable) for private and white-label products, as calculated by weight. This includes compostable biomass materials providing they contain organic content, such as coffee capsules, tea bags, and plant pots, in line with EU legislation.
Related KPI: % sustainable cardboard in packaging for private and white-label products
Percentage of cardboard used in packaging qualifying as sustainable (i.e., FFSC or PEFC certified) for private and white-label products, as calculated by weight.
Product circularity
We make our products more circular – i.e., longer-lasting, more easily re-used or recycled and made from sustainably sourced materials.
Related KPI: % recycled plastic in all non-food-related product categories
Percentage of plastic (PCR) in all non-food product categories qualifying as recyclable (i.e., reused or repurposed), based on definitions in the EU’s Single Use Plastic Directive 2019/904.
Diversity, equity, inclusion and growth
We create a working environment where colleagues from all backgrounds are valued and can develop professionally.
Related KPI: Average training hours per employee
Total hours spent in training by employees during the reporting year, divided by total headcount at year-end. Hours include company, supplier-managed, country-led and self-led training programmes, but exclude on-the-job training. Total training hours refers to those hours registered as completed by existing and former employees. For e-learning programmes, the specified course duration has been used rather than the time taken by individuals to complete the training.
Related KPI: Average number of internal promotions per store
Number of store employees promoted to more senior positions during the year, either in store or to one of our offices, as a percentage of total Action stores in operation at year-end.
Related KPI: % women in management positions
Percentage of women employees in management positions. These include all management levels at Action’s international headquarters, DCs, and country offices.
Responsible sourcing
We buy from suppliers where human and labour rights are respected.
Related KPI: 100% value chain transparency for private and white-label suppliers
Percentage of private and white-label products for which the producing factory has been identified before starting work for Action, including both name and address.
Related KPI: % factories in risk countries covered by social audits
Percentage of factories in risk countries where a valid social audit has been carried out. Only factories performing the last stage of production are included – i.e., those involved in assembling, processing and/or finishing final goods. Action accepts the following audit standards: BSCI, SA8000, SMETA SEDEX, ICTI and WRAP. Risk countries are as defined under amfori BSCI's annual Country Risk Classification.
Energy and emissions
We are committed to reducing greenhouse gas emissions from our own operations and supply chain in line with science-based targets.
Related KPI: Reduction in GHG emissions from our own operations
Total scope 1 and 2 GHG emissions covering all Action stores, offices and DCs. As defined under the Greenhouse Gas Protocol, scope 1 relates to direct emissions from sources owned or controlled by Action. Scope 2 refers to indirect emissions from the generation of energy purchased by the company.
Related KPI: % of scope 3.1, 3.2 and 3.4 emissions covered by supplier engagement
Total scope 3 GHG emissions resulting from upstream and downstream activities within Action’s value chain. Our KPI relates to the percentage of suppliers that have set science-based targets, as calculated by their 2021 emissions for scope 3 categories 3.1, 3.2 and 3.4. In line with the Greenhouse Gas Protocol, scope 3 relates to indirect emissions occurring in the company’s value chain, both upstream and downstream.
Product quality and safety
We provide good quality products that are safe to use and comply with quality and safety standards.
Related KPI: 100% technical transparency for private and white-label products
Percentage of private and white-label products for which Action has full technical transparency (i.e., where Action has complete product specification details)
Available and affordable products
We offer customers good quality everyday necessities and products that make daily life easier or more enjoyable at the lowest price.
Related KPI: Lowest-price promise
Action’s always lowest price promise guarantees lowest prices for product categories, as measured through regular price benchmarking versus competitors across all markets.