Marthijn Junggeburth (Swinkels Family Brewers): ‘We are ready for CSRD’

Marthijn Junggeburth is head of sustainability at Swinkel’s Family Brewers. He was one of the founders of the self-developed Swinkel’s Circularity Index, a model for development towards a 100% circular company for the next generation. It measures the company’s sustainable progress based on 12 criteria. This data is processed into an integrated report and checked by the auditor. This means that Swinkels is basically ready for the new EU legislation – CSRD[1] – which will enter into force on 1 January 2025 for larger SMEs. You can hear what and how Swinkels did in podcast episode 10 of ‘Elise in MVO Land’.

Focus on circularity

About five years ago, Swinkels conducted a study of circularity. Hundreds of definitions emerged, but none fit the company. Inspired by the Ellen MacArthur Foundation, it was decided to develop its own model; Swinkels Circularity Index (SCI). This is a calculation method based on three core processes with 12 programs below. This approach brings focus and allows Swinkels to focus on circular business operations. The company will, according to the calculation, be 56% circular in 2021 and is on its way to 75% in 2025. Marthijn therefore already has the parameters ready, but he does not yet know which ones will eventually be requisitioned from the CSRD. What he knows is that all sorts of things will come to the company, such as reducing CO2 emissions, CSRD, etc.

My challenge is not to sink into the new laws and regulations, but to take as a starting point the strength of our company; our circular approach† – Martin

Picks up and tells the integrated story

Swinkels has been reporting for many years. The first integrated report was published about 7 years ago; stack the financial and sustainability report with a staple through it, as Marthijn herself says. Much has changed since then: SCI has been developed, the organization has been set up for it, the CEO inspires and drives, colleagues are involved and contribute. The integrated annual report follows this development. The inventory starts in September. What is happening in the company, what are the internal and external themes, what effective projects are worth mentioning, and how can all this be gathered in one report? Martijn believes this is the best move. Talking about it, reflecting and looking ahead. But also to finally report on it.

If you now decide to make an integrated annual report due to CSRD, then it is quite a trick. But there is a very valuable trajectory for it† – Martin

A starring role for finance and accountant

All colleagues are important and contribute, but in order to ultimately arrive at an integrated report, the finance department is crucial. At Swinkels, these colleagues are involved and creative. They have broadened their horizons from short-term profit maximization to long-term multiple value creation. They take care of interrogation, collection and coordination of data and control thereof. The area of ​​activity of the economy. The auditor then checks the data for quality and reliability. This benefits the report’s transparency, but above all it strengthens Swinkels’ continuity, robustness and future security, says Marthijn.

You will find the multiple value creation model in our annual report. This model is constantly evolving because it changes with our organization and the landscape we move in. The coming period is very important. We must continue to make the right choices in line with our company’s focus and culture† – Martin

[1] The Corporate Sustainability Reporting Directive (CSRD) is the European obligation for sustainability reporting. Companies must be responsible not only for their financial results, but also for the environmental and social impact of their business activities.

BBLeap on ‘Elise in CSR country’

The podcast ‘Elise in MVO-land’ by Elise Vonk is for and by entrepreneurs with sustainable ambitions. The podcast ‘Elise in MVO-land’ by Elise Vonk is for and by entrepreneurs with sustainable ambitions. Swinkels’ predecessors include Meelunie, Secrid and Orange Business Services. The podcast is an addition to the book ‘Impactful entrepreneurship in practice’ (September 2021), of which Elise Vonk is a co-author. A book packed with tips, practical examples, background information, discussion forums and encouragement to be ambitious in making an impact! Write a review in your Podcast app and get the chance to win a book signed by Elise.

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