imprint
explanatory notes on limited assurance
No ‘Limited Assurance’ has been provided on the CSRD. The ‘Limited Assurance’ engagement focuses on specific KPIs in accordance with NV COS 3000. Please refer to page A-B for the auditor’s ‘Limited Assurance’ report.
This report was published on 30 July 2026.
copyright
© 2026 HEMA BV All rights reserved. No part of this publication may be reproduced, stored in a computerised database, or published, in any form or by any means, whether electronic, mechanical, by photocopying, recording, or any other means, without prior written permission from HEMA. Despite all the care taken in compiling this report, HEMA cannot be held liable for any damage resulting from any error in this publication.
This report was developed in collaboration with
Schuttelaar & Partners.
Photography: HEMA
want to know more about HEMA and sustainability?
If you have a question or comment, please let us know. You can send an email to sustainability@hema.nl.
handy links
about HEMA
As at 1 February 2026, and with reference to Article 379(2) of Book 2 of the Dutch Civil Code, the subsidiaries wholly owned by HEMA B.V. are:
The Netherlands
HEMA Duitsland B.V.*, Amsterdam
HEMA Ridderkerk B.V., Amsterdam
HEMA België B.V.*, Amsterdam
Europe
HEMA Luxembourg branch, Luxembourg
HEMA Deutschland GmbH, Essen, Germany
HEMA GmbH & Co. KG**, Essen, Germany (indirect subsidiary)
HEMA France S.A.S., Paris, France
HEMA Austria GmbH, Vienna, Austria
HEMA EMEA Mağazacilik Limited Şirketi, Istanbul, Turkey
HEMA UK I Limited***, Birmingham, United Kingdom
HEMA UK II Limited***, Birmingham, United Kingdom
Rest of the world
HEMA Far East Ltd., Hong Kong
- HEMA Far East Ltd. liaison office, Bangladesh
- HEMA Far East Ltd. representative office, Shanghai, China
HEMA (Shanghai) Trading Consultancy Co., Ltd., Shanghai, China
With effect from 2 February 2025, HEMA Financial Services B.V., HEMA Financiering B.V. and HEMA Krimpen B.V., all of which are based in Amsterdam, have been legally merged with their parent company, HEMA B.V.
With effect from 2 February 2026, HEMA België B.V., with its registered office in Amsterdam, will be subject to a cross-border conversion of legal form and will become a legal entity under Belgian law, with its registered office in Uccle, Belgium. The declaration of liability within the meaning of Section 403 of Book 2 of the Dutch Civil Code has been withdrawn with effect from the date of this change of legal form.
*) Pursuant to Section 403 of Book 2 of the Dutch Civil Code, HEMA B.V. has issued declarations of liability for these subsidiaries.
**) HEMA GmbH & Co. KG, Essen, Germany, makes use of the exemption provided for in Section 264b of the German Commercial Code with regard to the preparation, auditing and publication of its annual financial statements.
***) No activities planned for the period 2020–2025. These entities will be dissolved and will be wound up after the reporting date of 1 February 2026.
ESRS table
| ESRS | section | sub-topic | location in the report |
|---|---|---|---|
| general information | |||
| BP | Basis for preparation of information | • General basis for preparing sustainability statements • Reporting on specific circumstances | Organisation/about this report |
| GOV | Governance | • The role of governance, management and supervisory bodies • Information provided to and handling of sustainability issues by management and supervisory bodies of the company • Integrating sustainability performance into remuneration schemes • Due diligence statement • Risk management and internal controls for sustainability reporting | Organisation/our organisational structure, organisation/our board |
| SBM | Strategy | • Strategy, business model and value chain • Stakeholder interests and views • Material impacts, risks and opportunities and their interaction with strategy and business model | Real HEMA/our strategy |
| IRO | Impact, risk and opportunity management | • Description of processes to identify and analyse material impacts, risks and opportunities • Reporting requirements in ESRS included in company's sustainability statement | Real HEMA/our double materiality analysis |
| MDR | Measures and targets | • Policy adopted to manage material sustainability issues • Measures and resources in terms of material sustainability themes • Measures of material sustainability themes • Monitoring effectiveness of policies and measures against targets | Real HEMA/value creation model |
| ESRS | topic | sub-topic | location in the report |
| environment | |||
| E1 | Climate change | Climate adaptation Climate mitigation Energy | Environment/climate change |
| E2 | Pollution | Air pollution Water pollution Soil pollution | Environment/nature |
| E3 | Water | Water abstraction Water consumption | Environment/nature |
| E4 | Biodiversity | Direct pressure factors biodiversity loss impact on size and condition of ecosystems impacts on and dependencies on ecosystem services | Environment/nature |
| E5 | Circular economy | Material inflows, including material use Material outflows related to products and services Waste | Environment/materials & circular economy |
| people | |||
| S1 | Own employees | Terms and conditions of employment Equal treatment and equal opportunities for all | People/our employees |
| S2 | employees in the production chain | Terms and conditions of employment Equal treatment and equal opportunities for all Other labour rights: child labour and forced labour | People/employees in the production chain |
| S4 | Consumers and end-users | Impact on information Personal safety Social inclusion | People/customers |
| organisation | |||
| G1 | Business conduct | Corporate culture Protection of whistleblowers Animal welfare Relationship with politics and lobbying activities Managing relationships with suppliers Corruption and bribery | Organisation/our culture |