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RJ 920 - Profit appropriation, processing loss [title]

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Name	AnnualReportingGuidelines920Title
Namespace	http://www.nltaxonomie.nl/nt12/rj/20171213/presentation/rj-abstracts
Prefix	rj-abstr
Data type	xbrli:stringItemType
Period type	duration
Substitution Group	sbr:presentationItem
Balance	None
Nillable	False
Abstract	True

Text	Lang	Role	Container role
RJ 920 - Leitfaden für die Nachhaltigkeitsberichterstattung [Titel]	de	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
RJ 920 - Profit appropriation, processing loss [title]	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
RJ 920 - Aide pour le bilan social [titre]	fr	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
RJ 920 - Handreiking voor maatschappelijke verslaggeving [titel]	nl	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link

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Name	Relation Type	Role
Summary of the sustainability report `rj-i:SubstainabilityReportSummary`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Date of publication of the sustainability report `rj-i:SubstainabilityReportDateOfPublication`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description about the profile of the organisation and its activities `rj-i:DescriptionOfTheProfileOfTheOrganisationAndItsActivities`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of how the organisation deals with social aspects with regards to doing business `rj-i:DescriptionOnHowTheOrganisationDealsWithSocialAspectsOfDoingBusiness`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the social performance of the organisation `rj-i:DescriptionOfTheSocialPerformanceOfTheOrganisation`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the corporate social responsibility reporting policy `rj-i:DescriptionOfTheCorporateSocialResponsibilityReportingPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the most important products, services and markets `rj-i:DescriptionOfTheMostImportantProductsServicesAndMarkets`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the most relevant processes within the organisation `rj-i:DescriptionOfTheMostRelevantProcessesWithinTheOrganisation`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the size of the organisation `rj-i:DescriptionOfTheSizeOfTheOrganisation`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the main divisions, branches and participating interests of the corporation `rj-i:DescriptionOfTheMainDivisionsBranchesParticipatingInterestsOfTheCorporation`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the group structure and legal form `rj-i:DescriptionOfTheGroupStructureAndLegalForm`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the national and/or international chain in which the entity operates `rj-i:DescriptionOfTheNationalInternationalChainInWhichTheEntityOperates`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the main categories of suppliers classified by preference rankings `rj-i:DescriptionOfTheMainCategoriesOfSuppliersClassifiedByPreferenceRankings`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the main markets and categories of customers in the context of supply chain information `rj-i:DescriptionOfTheMainMarketsAndCategoriesOfCustomersInTheContextOfSupplyChainInformation`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the main subcontractors if applicable `rj-i:DescriptionOfTheMainSubcontractorsIfApplicable`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the international trade finance and property relations of the organisation `rj-i:DescriptionOfTheInternationalTradeFinanceAndPropertyRelationsOfTheOrganisation`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the international cooperation within the sector `rj-i:DescriptionOfTheInternationalCooperationWithinTheSector`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the consultations and outcomes related to the dialogue with stakeholders `rj-i:DescriptionOfTheConsultationsAndOutcomesRelatedToTheDialogueWithStakeholders`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Foreword by the board of directors or the executive board `rj-i:ForewordByManagementInSustainabilityReport`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the vision of the organisation on corporate social responsibility `rj-i:DescriptionOfTheVisionOfTheOrganisationOnCorporateSocialResponsibility`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the contribution that the organisation intends to deliver to sustainable development `rj-i:DescriptionOfTheContributionThatTheOrganisationIntendsToDeliverToSustainableDevelopment`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the objectives related to economical environmental and social aspects of business operations and supply chain responsibility `rj-i:DescriptionOfTheObjectivesRelatedToEconomicalEnvironmentalAndSocialAspectsOfBusinessOperationsAndSupplyChainResponsibility`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of statements, agreements and guidelines in the context of social reporting `rj-i:DescriptionOfStatementsAgreementsAndGuidelinesInTheContextOfSocialReporting`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the governance structure and management of the corporate social responsibility reporting `rj-i:DescriptionOfTheGovernanceStructureAndManagementOfTheCorporateSocialResponsibilityReporting`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the process for determining the business strategy `rj-i:DescriptionOfTheProcessForDeterminingTheBusinessStrategy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the process for the composition of the supervisory board `rj-i:DescriptionOfTheProcessForTheCompositionOfTheSupervisoryBoard`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of risk management in the context of management of corporate social responsibility reporting `rj-i:DescriptionOfRiskManagementInTheContextOfManagementOfCorporateSocialResponsibilityReporting`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the analysis of economical, environmental and social aspects in the chain `rj-i:DescriptionOfTheAnalysisOfEconomicalEnvironmentalAndSocialAspectsInTheChain`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the integration of the management of economic, environmental and social aspects in the daily activities `rj-i:DescriptionOfTheIntegrationOfTheManagementOfEconomicalEnvironmentalAndSocialAspectsInTheDailyActivities`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of references to standards for management systems `rj-i:DescriptionOfReferencesToStandardsForManagementSystems`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the audit and certification of management systems `rj-i:DescriptionOfTheAuditAndCertificationOfManagementSystems`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of complaints settlements `rj-i:DescriptionOfComplaintsSettlements`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the relationship with laws, regulations and licenses `rj-i:DescriptionOfTheRelationshipWithLawsAndRegulationsAndLicenses`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the implementation and testing of the formulated policy `rj-i:DescriptionOfTheImplementationAndTestingOfTheFormulatedPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the most important performance indicators `rj-i:DescriptionOfTheMostImportantPerformanceIndicators`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the objectives related to the performance indicators `rj-i:DescriptionOfTheObjectivesRelatedToThePerformanceIndicators`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the analysis of the differences between the performances achieved and the objectives stipulated `rj-i:DescriptionOfTheAnalysisOfTheDifferencesBetweenThePerformancesAchievedAndTheObjectivesStipulated`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of environmental policies and objectives with respect to different environmental aspects `rj-i:DescriptionOfEnvironmentalPoliciesAndObjectivesWithRespectToTheDifferentEnvironmentalAspects`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the actual performance indicators related to the identified environmental aspects `rj-i:DescriptionOfTheActualPerformanceIndicatorsRelatedToTheIdentifiedEnvironmentalAspects`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the national and international labour aspects `rj-i:DescriptionOfTheNationalAndInternationalLaborAspects`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of human rights in relation to activities of the organisation, its suppliers, customers and relations `rj-i:DescriptionOfHumanRightsInRelationToActivitiesOfTheOrganisationItsSuppliersCustomersAndRelations`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of product responsibility `rj-i:DescriptionOfProductResponsibility`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the measures aimed at the integrity of the advertising policies `rj-i:DescriptionOfTheMeasuresAimedAtTheIntegrityOfTheAdvertisingPolicies`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of measures aimed at respect for privacy and the local environment `rj-i:DescriptionOfMeasuresAimedAtRespectForPrivacyAndTheLocalEnvironment`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the policy on animal welfare and genetic modification `rj-i:DescriptionOfThePolicyOnAnimalWelfareAndGeneticModification`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the economical aspects related to both financial and non-financial indicators `rj-i:DescriptionOfTheEconomicalAspectsRelatedToBothFinancialAndNonFinancialIndicators`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the implemented measures and monitoring of the compliance with these measures `rj-i:DescriptionOfTheImplementedMeasuresAndMonitoringOfTheComplianceWithTheseMeasures`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the method of implementation of fair competition and pricing `rj-i:DescriptionOfTheMethodOfImplementationOfFairCompetitionAndPricing`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of measures to prevent bribery and corruption `rj-i:DescriptionOfMeasuresToPreventBriberyAndCorruption`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of direct and indirect economical effects with respect to financial transactions between the organisation and its stakeholders `rj-i:DescriptionOfDirectAndIndirectEconomicalEffectsWithRespectToFinancialTransactionsBetweenTheOrganisationAndItsStakeholders`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the expectations related to future developments and the formulation of new objectives `rj-i:DescriptionOfTheExpectationsRelatedToFutureDevelopmentsAndTheFormulationOfNewObjectives`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the choices made related to the information to be reported in the policy report `rj-i:DescriptionOfTheChoicesMadeRelatedToTheInformationToBeReportedInThePolicyReport`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the applied accounting standards or guidelines `rj-i:DescriptionOfTheAppliedAccountingStandardsOrGuidelines`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the target group of the report `rj-i:DescriptionOfTheTargetGroupOfTheReport`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the choice and the role of dialogues with interested in the reporting process `rj-i:DescriptionOfTheChoiceAndTheRoleOfDialoguesWithInterestedInTheReportingProcess`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the policy for obtaining basic information `rj-i:DescriptionOfThePolicyForObtainingBasicInformation`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the reporting process and method for consolidating data `rj-i:DescriptionOfTheReportingProcessAndMethodForConsolidatingData`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the methods of measuring, estimating and calculating `rj-i:DescriptionOfTheMethodsOfMeasuringEstimatingAndCalculating`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the role of definitions `rj-i:DescriptionOfTheRoleOfDefinitions`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the impact of changes in definitions and measurement methods `rj-i:DescriptionOfTheImpactOfChangesInDefinitionAndMeasurementMethods`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the inherent limitations in the reliability of the data as a result of the methods of measuring, estimating and calculating `rj-i:DescriptionOfTheInherentLimitationsInTheReliabilityOfTheDataAsAResultofTheMethodsOfMeasuringEstimatingAndCalculating`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the underlying principle of the data `rj-i:DescriptionOfTheUnderlyingPrincipleOfTheData`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the policy on independent assurance of the sustainability reporting `rj-i:DescriptionOfThePolicyOnIndependentAssuranceOTheSustainabilityReporting`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the scope of the independent assurance process `rj-i:DescriptionOfTheScopeOfTheIndependentAssuranceProcess`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the scope of the sustainability report `rj-i:DescriptionOfTheScopeOfTheSubtainabilityReport`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of mergers, acquisitions, divestitures and outsourcing in the context of corporate social responsibility `rj-i:DescriptionOfMergersAcquisitionsDivestituresAndOutsourcingInTheContextOfCorporateSocialResponsibility`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description Of the implications for the information in the sustainability report `rj-i:DescriptionOfTheImplicationsForTheInformationInTheSustainabilityReport`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the differences with the reporting period of the financial report `rj-i:DescriptionOfTheDifferencesWithTheReportingPeriodOfTheFinancialReport`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of changes in the scope of the report, data presentation and data collection methods `rj-i:DescriptionOfChangesInTheScopeOfTheReportDataPresentationAndDataCollectionMethods`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the sustainability reporting with regards to climate change `rj-i:DescriptionOfTheSustainabilityReportingWithRegardsToClimateChange`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the sustainability reporting with regards to water rights `rj-i:DescriptionOfSustainabilityReportingWithRegardsToWaterRights`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the sustainability reporting with regards to human rights `rj-i:DescriptionOfTheSustainabilityReportingWithRegardsToHumanRights`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of the multiannual overview and trends `rj-i:DescriptionOfTheMultiannualOverviewAndTrends`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920
Description of information on relevant line items in the financial statements `rj-i:DescriptionOfInformationOnRelevantLineitemsInFinancialStatements`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-920