BDO — full event log
Every event we have on file across every reporting year. The Data-by-year tab summarises the top 10 per year; this page shows them all.
← back to Data by year2025· 12 events
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.
sustainability_report p.23
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.
sustainability_report p.24
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.
sustainability_report p.24
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.
sustainability_report p.24
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.
sustainability_report p.23
Klimt Limited (UK) was disposed of in May 2025. GHG emissions included up to date of disposal.
sustainability_report p.15
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.
sustainability_report p.2
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.
sustainability_report p.38
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.
sustainability_report p.15
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).
sustainability_report p.14
The Group does not plan to use carbon credits in reaching its decarbonisation targets, as targets are based on gross GHG emissions rather than net. No DAC, BECCS, biochar, or nature-based removals disclosed. No internal carbon price applied in capital allocation decisions.
sustainability_report p.39
Install solar panels on Sydney (90% grid offset) and Toronto (50% grid offset) plants within 12 months to reduce Scope 2 emissions and electricity costs. Expected 3-15% profit improvement over short, medium and long term.
sustainability_report p.24