HOW THIS REPORT IS BUILT

Reporting Methodology

This report has been prepared in accordance with the GRI Standards 2021, intricately mapped to the 16 SEKEM Vision Goals for Egypt 2057, ensuring a holistic representation of Cultural, Ecological, Economic, and Societal impacts.

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GRI 2021 Standards

Comprehensive mapping to universal sustainability reporting standards, ensuring transparency, comparability, and global best practices across all operational disclosures.

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16 SEKEM Vision Goals

Data rigorously mapped to our four structural pillars—Cultural, Ecological, Economic, and Societal Life—reflecting our biodynamic progression phases towards 2057.

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External Validation

Audited by BT Mohamed Hilal & Wahid Abdel Ghaffar (12 May 2024). Includes verified Economy of Love (EoL) carbon credit calculations ensuring absolute data integrity.

donut_large Data Scope & Boundaries

The reporting period covers January 1, 2024, to December 31, 2024. The consolidated data presented herein encompasses SEKEM Holding's primary operational entities including Lotus, Isis Organic, Naturetex, and ATOS Pharma.

Furthermore, societal and cultural impact metrics incorporate aggregated figures from the Egyptian Biodynamic Association (EBDA), the SEKEM Development Foundation (SDF), and Heliopolis University for Sustainable Development (HU). All financial figures are stated in Egyptian Pounds (EGP) unless explicitly noted otherwise, utilizing the central bank's average conversion rates for the fiscal year.

block What's NOT Included

  • remove Independent partner farms outside the EBDA direct certification program.
  • remove Joint ventures where SEKEM holds less than 50% equity or lacks operational control.
  • remove Scope 3 emissions from downstream leased assets and franchises (currently under evaluation for 2025).

calculate Calculations & Assumptions

Carbon Footprint (Scope 1, 2, 3) expand_more
Emissions are calculated utilizing the GHG Protocol Corporate Accounting and Reporting Standard. Scope 1 encompasses direct emissions from owned agricultural machinery and company vehicles. Scope 2 includes indirect emissions from purchased electricity, calculated using Egypt's national grid emission factors. Scope 3 calculations currently prioritize upstream logistics, employee commuting, and waste generated in operations, mapped using primary data where available.
Water Consumption & Stewardship expand_more
Water withdrawal data is compiled from flow meters at major facilities and estimated based on pump capacities and running hours for remote agricultural plots. Consumption figures account for surface water, groundwater, and municipal supplies. Wastewater recycling metrics are verified through the capacity and utilization rates of SEKEM's on-site wastewater treatment facilities.
Waste Classification expand_more
Waste is categorized into hazardous and non-hazardous streams in compliance with Egyptian Environmental Law No. 4/1994. Organic agricultural waste is entirely directed to composting facilities. Packaging waste volumes are derived from procurement records and standardized product weights, focusing heavily on our transition to biodegradable materials.
Employee & Societal Data expand_more
Headcount figures are reported as Full-Time Equivalents (FTEs) as of December 31, 2024. Training hours and core capability development metrics are tracked via the HR Information System, encompassing both vocational training and holistic 'Core Program' sessions integrating arts and eurythmy.
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Independent Assurance

"In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of SEKEM Holding for Investment Company S.A.E as of December 31, 2024, and its financial performance and its cash flows for the year then ended in accordance with Egyptian Accounting Standards."
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Wahid Abdel Ghaffar

BT Mohamed Hilal & Wahid Abdel Ghaffar

Dated: May 12, 2024

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Materiality & Vision

The materiality of topics addressed in this report was determined through rigorous stakeholder engagement led by the SEKEM Future Council.

Rather than a traditional matrix, material topics are inherently embedded within the 16 Vision Goals of the Vision Flower. Each metric presented maps to a specific petal's progression phase—from Visioning to Mainstreaming—reflecting our holistic approach to regenerative development in Egypt.