Dependent: Sustainable raw materials sourcing (maple, beech, pulp paper) Entered 3-5 year forward contracts in 2025 for maple and beech timber. Plans to retrofit Toronto and Sydney manufacturing equipment (capex CU2.0-2.5M, 5-6 year horizon) to use alternative timbers. New Toronto production line (CU4M, financed 60% debt / 40% lease) to use post-consumer recycled paper pulp.
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Planned on-site solar at Sydney and Toronto plants A Layout has committed to a 20-year lease for solar panels at Sydney and Toronto manufacturing plants, requiring CU1,000,000 upfront and CU50,000/year. Expected to reduce grid electricity by 90% in Sydney and 50% in Toronto. No virtual PPAs or RECs entered into; Group may consider such contractual instruments in the long term. Scope 2 reporting is location-based only.
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Primary: Low-carbon product line development R&D underway on customisable monkey bars made from reclaimed metal, designed to be repairable, customisable and recyclable at end-of-life. CU250,000 spent on research in 2025; CU300,000 budget for short-term. Manufacturing equipment may need to be leased or acquired.
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Dependent: End-of-life product redesign Changing paint and varnish used in wooden toy production so toys break down more quickly in compost. All plastic parts to be made from 100% recyclable plastic within 12 months. Driven by anticipated EU regulation requiring 70% of products to be recyclable or compostable.
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Dependent: Recyclable packaging transition Plan to remove plastic packaging from all products within 3 years and replace with recyclable paper packaging. Working with third-party manufacturers to use recyclable plastic for all board game pieces within next 12 months. Driven by EU regulation on single-use plastic and polystyrene.
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Klimt Limited disposed (May 2025) Klimt Limited (UK) was disposed of in May 2025. GHG emissions included up to date of disposal.
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Illustrative report — fictional company 'A Layout' This document is BDO's illustrative example of an IFRS S1/S2 sustainability report prepared for a fictitious toy and board game company 'A Layout (International) Group Ltd'. All metrics and narrative relate to this hypothetical entity, not to BDO itself. Published December 2025 as guidance for first-time IFRS Sustainability Disclosure Standards adopters.
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45% absolute GHG reduction target by 2041 (illustrative) A Layout set internal target to reduce absolute gross Scope 1+2+3 GHG emissions by 45% by 2041 from 2025 base year, and a separate Scope 2 target of 35% by 2051. Targets are not third-party validated, not derived using sectoral decarbonisation approach. No carbon credits planned. Informed by Paris Agreement.
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Colour Sarl acquired (24 April 2025) Colour Sarl (France) was acquired on 24 April 2025. GHG emissions included from date of acquisition under operational control approach. Base year emissions already include this acquisition.
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Operational control approach adopted for GHG inventory Group uses operational control approach to set organisational boundary for GHG emissions. Differs from financial reporting consolidation — Model Partners Limited consolidated for finance but excluded from Scope 1/2 (included in Scope 3 Cat 15 instead).
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