Cloudberry Annual report 2022 Introduction 2 Content Cloudberry in brief 3 Letter from the CEO 4 Overview and highlights 6 Executive Management 14 Board of Directors 16 Board of Directors report 19 Sustainability report 30 Corporate Governance report 84 Consolidated financial statements Group 94 Parent company financial statements 162 Responsibility statement 181 Alternative performance measures 182 Auditor’s report 187 Reporting Cloudberry reports consolidated financial statements in accordance with IFRS and a supplementary proportionate 1 segment reporting. The proportionate segment reporting provides enhanced insight to the operation, financing and future prospect of the Group. Proportionate reporting is aligned with internal management reporting, analysis and decision making. Cloudberry is preparing for the adoption of the European Sustainability Reporting Standards (ESRS) required by the Corporate Sustainability Reporting Directive (CSRD). The standard is based on the ESG structure Environment, Social and Governance. For more information see our Sustainability chapter. 1 See Alternative Performance Measure appendix for further definitions.
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