Project name: Advisory support for Interigre d.o.o. – Preparation of the sustainability report in accordance with the requirements of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and carbon footprint analysis with SBTi targets calculation
Client: Interigre d.o.o.
Period: 9/2024 – 7/2025
Location: Croatia
The first Sustainability Report for Interigre d.o.o., covering the year 2024, has been prepared, establishing a foundation for the systematic monitoring and management of environmental, social, and governance (ESG) issues. The report was developed in line with the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). As part of the NOVUM SWISS AG Group and one of the leading gaming operators in Croatia, Interigre d.o.o. formally initiated its sustainability reporting process with this document.
To ensure a comprehensive understanding of material impacts, risks, and opportunities relevant to Interigre’s business model and sectoral context, a structured analytical framework was applied, including business model analysis and value chain mapping, which led to the identification of Interigre’s key value chains. The process helped identify key ESG factors, such as electricity consumption, emissions related to energy use and gaming machine procurement, employee turnover, player protection and responsible gambling practices, cooperation with HUPIS and KLOK, regulatory compliance, and anti-money laundering measures.
The process of identifying material topics followed Article AR16 of ESRS 1, applying a top-down approach – from the business model and strategic context toward identifying truly material impacts, risks, and opportunities. Both operational and management teams participated through structured self-assessments. Based on the results of the double materiality assessment, key factors were identified as the basis for applying the following ESRS standards: E1 (Climate Change), E5 (Circular Economy), S1 (Own Workforce), S4 (Consumers and End-users), and G1 (Business Conduct). Based on collected data, continuous stakeholder engagement was reviewed, including targeted dialogue with a representative of the Croatian Association of Gaming Operators (HUPIS).
In parallel, a carbon footprint assessment was conducted, covering all three categories of greenhouse gas emissions (Scope 1, 2, and 3) in line with the GHG Protocol. The analysis was based on an operational control approach, including all sites and activities under the direct management of the company—both physical locations and digital infrastructure. Data was collected using standardised questionnaires, utility bills, financial records, travel reports, logistics documentation, and internal operational data. Emission quantification was based on CO₂ equivalent factors (CO₂, CH₄, N₂O), applying the latest Global Warming Potential (GWP) values from the IPCC Sixth Assessment Report (AR6). Calculations followed the GHG Protocol and the HRN EN ISO 14064-1:2018 standard, with additional consistency ensured through ISO/TR 14069. Based on the results, emission reduction targets for all scopes were defined in line with the Science-Based Targets initiative (SBTi), using the absolute contraction method and location-based approach.
A gap analysis was also carried out to compare the company’s current state with ESRS requirements and climate neutrality goals. Based on this, reduction measures and key performance indicators (KPIs) were proposed and presented to the sustainability team and executive management. All data used for the report and the carbon footprint analysis were collected in a manner that ensures a complete audit trail. During the process, several working meetings were held with management and the reporting team, including training sessions on ESRS requirements. Finally, a regulatory compliance table was prepared, covering sustainability-related legislation as well as regulations specific to the gaming sector.