Lenzing identified 10 material topics and also explained the way of identifying those. There should be more of an explanation why they chose each of them. They only state them in the beginning of the report, but don’t really explain them or why they chose them. There should also be KPIs to measure the development of the material topics.
The CSR report should be structured by means of the material topics.
The management approach should also be applied to all of the material topics.
The report should describe the company’s values, issues and stakeholders more detailed and should point out which part each and one of them is playing for the company’s identification process. For example, the engagement level of the stakeholders into the company’s decision-making processes would be interesting to read about. And such engagement levels should be visible on the very first sight and, therefore, should be structured.
In the report Lenzing has to talk more about their future goals for sustainability. They only talk about what they achieved so far.
Lenzing needs to get more in touch with their stakeholders for example employees and maybe have meetings with them and other stakeholders.