Glossary

CMRT

Conflict Minerals Reporting Template

CO₂e

CO₂ equivalents: unit of measurement for standardizing the climate impact of various greenhouse gases (CO₂, methane, and nitrous oxide)

Conflict-free

Conflict-free raw materials as defined in the Dodd-Frank Act

Conflict minerals

Raw materials mined or extracted in conflict or high-risk regions

Corporate Governance: L rules, C rules, R rules

Rule categories pursuant to the Austrian Corporate Governance Code:

L rule (legal requirement): The rule is based on mandatory statutory provisions.

C rule (comply or explain): The rule should be complied with. Any deviation therefrom must be explained and justified in order to be in compliance with the Code.

R rule (recommendation): The rule worded as a recommendation; noncompliance need not be disclosed or explained.

(Source: Austrian Corporate Governance Code as amended July 2012, Austrian Working Group for Corporate Governance, www.corporategovernance.at)

Dodd-Frank Act

US federal law: requires companies to avoid using raw materials from conflict regions

EBIT

Earnings Before Interest and Taxes
Earnings before taxes, equity interests of non-controlling shareholders,
and financial result

EBITDA

Earnings Before Interest and Taxes, Depreciation, and Amortization
Earnings before taxes, equity interests of non-controlling shareholders, financial result, depreciation, and amortization

EMAS

Eco-Management and Audit Scheme
Regulation of the European Parliament and of the Council of Europe on the voluntary participation of organizations in a Community eco-management and audit scheme

FTE

Full time Equivalents: number of full time positions, mathematically speaking, computed on the basis of the working hours of both full time employees and parttime employees

Headcount

Actual number of individual employees

Load per annum

The amount of certain substances that are introduced into wastewater or the air, aggregated over the year

Life cycle assessment (LCA)

Systematic analysis of the environmental impact of products during their entire life cycle aimed at achieving an objective assessment subject to consideration of economic, social, and technical factors

Scope 1, 2 and 3

Emission categories pursuant to the Greenhouse Gas Protocol

USMCA

United States-Mexico-Canada Agreement, successor agreement to the NAFTA free trade zone