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 ‘with reference to’ option of the 2021 GRI Standards.

To provide assurance regarding the reliability of the information included, NS instructed KPMG to perform an audit with a limited level of assurance, with a focus on sustainability information, in the chapters: In brief, About NS, Activities and performance in the Netherlands and the sections: 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 2024 Transport Plan, discussions with our stakeholders and the resulting material themes. 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 can be viewed via the 2024 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. Our reporting of sustainability information about NS only includes data about our Dutch entities.

  • This report primarily concerns NS’s activities in the Netherlands. The operations in Germany were divested in 2024.

  • 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.

  • 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 2024 Transport Concession Definitions (in Dutch).

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