They could include a bigger focus on their impacts on society and environment.
The company does take responsibility along the whole value chain, but for critical readers it can be important to learn more about the suppliers.
The next report should include information on how exactly the company got to the stakeholders and the material topics. If these points are also dealt with in the report, the entire report will be even more transparent and understandable.
The process of the stakeholder definition is not very detailed. For a better understanding, this could still be improved.
As far as stakeholders are concerned, I still feel the greatest need to catch up. A mapping or other graphical representation would also be advantageous in the future. The relationship with the stakeholders should also be described more precisely in the future and Borealis could also subdivide the stakeholders more precisely and rank them according to their importance.
They didn't have an accurate representation of the sustainability management structures and processes. They could easily solve this issue by inserting an organizations chart and short description of the team.
The report could be more balanced, since it sets the focus on the positive characteristics of the company.
Even though the reader learns a lot about the plans for the future, there aren’t many learnings & improvements of the past addressed in the report.
The Borealis report is also expandable with regard to negative developments or past mistakes. If readers only see the positive developments, then one automatically asks oneself the question: does the company hide something?
I recommend shortening the length of the text and put some colorful graphics in the report.
The appendix mentions that not all business locations and not all employees are part of the mentioned aspects concerning safety at work etc. (Partly without any justification, partly "since the company is not obliged to collect this data in these countries”). Information like this should be presented at the corresponding content, not in the appendix.
I would recommend being a bit more precise and concrete with the wording. Especially with concrete steps or measures, they want to take.
I find it not very user-friendly if you have to search for the content on the homepage itself as well as in the annual report. I would say it is better to have all information on one place.