Scope and reporting criteria

In the annual report, NS presents its operational and financial performance and the associated social aspects with the highest possible degree of integration. Our reporting method complies with the ‘in accordance with’ option of the 2021 GRI Standards.

To provide assurance regarding the reliability of the information included, NS instructed EY to perform an audit with a limited level of assurance, with a focus on sustainability information, in the following chapters: In brief, Foreword by the CEO, Profile of NS, Dilemmas, How NS adds value to society, Our strategy, Overview of franchise indicators, Customer satisfaction, Operational performance, Door-to-door journeys, Stations and their environment, Travelling and working in safety, Our sustainability performance, NS as an employer, Dialogue with our stakeholders in the Netherlands, About the scope of this report, and Scope and reporting criteria.

GRI indicators

The selection of GRI indicators is based on the 2021 GRI Standards method, the 2023 Transport Plan, discussions with our stakeholders and the resulting material relevance matrix. The reported data is derived from measurements, calculations, third-party reports and internal systems. Any changes in definitions or inherent limitations in the data compared with last year are highlighted in the report. The GRI index can be found on the annual report website.
Definition cards for performance indicators from the Transport Plan and the reporting criteria can be viewed via the CSR calculations and 2023 Transport Plan performance indicator definition cards.

Scope

  • NS reports on topics from the material relevance analysis, which also serves as the basis for choices regarding the level of detail and limits of our reporting. Abellio provided regular input during the stakeholder dialogue. Our reporting of sustainability information about NS only includes data about our Dutch entities. Abellio does not fall within the reporting scope for any of our material topics. Abellio is therefore not included in our sustainability information and indicators.

  • This report primarily concerns NS’s activities in the Netherlands. The activities in Germany are discussed where they involve operations in which NS held a stake of more than 50% in the reporting year.

  • All data is derived from measurements, unless stated otherwise in the description of the method. Any estimates are made using the relevant procedures in our Reporting Manual.

  • Uncertainties in the data with regard to the quantification of our impact are explained at www.ns.nl.

  • We report on the transport supply chain as a whole where procurement is concerned or where our process of value creation gives reason to do so. The choices we have made in this regard are specified where relevant.

  • Acquisitions are included in both the financial and sustainability data from the date of acquisition; disposals are included until the date of disposal, unless stated otherwise.

  • The definitions of the KPIs and the descriptions of the measurement and calculation methods used can be found in the 2023 Transport Franchise Definitions (in Dutch).

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