Good Group Brewery ESRS (Revised 2026 ESRS)

Good Group Brewery ESRS is EY illustrative sustainability statement per the revised European Sustainability Reporting Standards.

This publication presents the second edition of the EY illustrative sustainability statement of Good Group Brewery ESRS and its subsidiaries (the Group) for the year ended 31 December 2026, prepared in accordance with the revised European Sustainability Reporting Standards (ESRS) adopted by the European Commission on 3 July 2026. These standards apply to financial years beginning on or after 1 January 2027. However, companies may choose to apply them early for financial years beginning between 1 January 2026 and 31 December 2026.

This publication illustrates the Group's first year of reporting under the revised ESRS and its third year of reporting under the Corporate Sustainability Reporting Directive (CSRD).

Preparers of ESRS sustainability statements are encouraged to use this document to help prepare their own disclosures to comply with the requirements of the revised ESRS. The publication highlights key reporting considerations, including the exercise of judgment, materiality assessments, estimation uncertainties, connectivity with financial reporting and the structuring of decision-useful sustainability disclosures.

As sustainability reporting requirements and practices continue to evolve, this illustrative sustainability statement will be updated periodically to reflect those developments.