The process for identifying material topics (MT) and SH groups was insufficiently and too general described. There were too many links to other chapters with more detailed information. Essential elements such as the process for MT identification should not be split up or linked across several chapters.
Most important MT should be covered first and should also take up more space. The most important material topic should be discussed in more detail in a separate chapter, which should also be named after this material topic to avoid confusion, which was not the case.
Objectives for MTs should be formulated according to SMART method (specific, measurable, achievable, realistic and time-bounded). Not only already achieved goals should be listed, but also goals that have not been achieved, pursued/not pursued, to provide transparency.
Stakeholder relations should not only be described in general terms by the channels used to communicate with them. Initiated projects should be specifically described including goals, results or outcome. Not too general, but with concrete examples, actions etc.
There are too less visual appealing elements and the font size is too small. More graphs and tables should be included, as well as a better structure in general.
The report should rather be separated into a CSR and an annual report, the combination takes away important aspects of a proper CSR evaluation (e.g. design, less promotional style of writing). Furthermore, the report should contain more online features.
Their management approach for CSR could be improved as well. An independent CSR division should be established.
The report is too promotional, negative aspects are being disregarded. Borealis should act more transparent.