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Annual report 2014Annual report 2014 W

ageningen UR

Wageningen UR Annual Report 2014 | 1

Contents

Supervisory Board 4Executive Board 5Profile and Core Activities of Wageningen UR 6Letter from the President of the Executive Board 71 Introduction 82 Wageningen UR Annual Report 9

2.1 Supervisory Board 92.1.1 Report of the Supervisory Board 92.1.2 Report of the Audit Committee 102.1.3 Report of the Appointments Committee 102.1.4 Independence and Compliance 112.1.5 Background of the Supervisory Board members 11

2.2 Key Figures 122.2.1 Wageningen UR 122.2.2 Wageningen University 142.2.3 DLO Research Foundation 14

2.3 Mission, Vision and Strategy 152.3.1 Mission and Vision 152.3.2 Core Areas 152.3.3 Value Chains 152.3.4 Strategic Plan 162.3.5 Wageningen University Profile and Performance Agreements 19

2.3.5.1 Midterm review 192.3.5.2 Education 192.3.5.3 Research 212.3.5.4 Valorisation 222.3.5.5 Internationalisation 222.3.5.6 Human Resource Management 232.3.5.7 Progress of Performance Indicators 23

2.3.6 Sustainability 242.3.7 In Dialogue with the World 25

2.4 Education 272.4.1 Profile and Policy 272.4.2 Highlights 282.4.3 Results and Returns 292.4.4 Quality Assurance 292.4.5 Funding 302.4.6 Students 30

2.4.6.1 Student Numbers 302.4.6.2 Student Recruitment 312.4.6.3 Student Reception 312.4.6.4 Study and Student Counselling 322.4.6.5 Student Facilities 332.4.6.6 Profiling Fund 332.4.6.7 International Exchange 342.4.6.8 Student Participational Structure 342.4.6.9 Complaints and Appeals 35

2.4.7 Wageningen Academy 352.4.8 Alumni 352.4.9 Outlook 36

2 |Wageningen UR Annual Report 2014

2.5 Research 372.5.1 Policy and Organisation 372.5.2 International 382.5.3 Results 392.5.4 Knowledge Valorisation 40

2.5.4.1 Social and Economic Valorisation 402.5.4.2 Collaboration with Companies 402.5.4.3 Utilising Intellectual Property 412.5.4.4 Tackling Social Issues 412.5.4.5 Developing Entrepreneurial Skills 412.5.4.6 Contributing to Green Education 412.5.4.7 Sharing our Knowledge and Research Infrastructure 42

2.5.5 Quality Assurance 422.5.6 PhD Students 432.5.7 Funding 43

2.5.7.1 Wageningen University 432.5.7.2 DLO Research Foundation 43

2.5.8 Outlook 442.6 Employees 44

2.6.1 Human Resources in Strategic Planning 442.6.1.1 Sustainable Employability 442.6.1.2 Talent and Leadership Development 452.6.1.3 Gender Balance 462.6.1.4 Academic Integrity 462.6.1.5 Internationalisation 462.6.1.6 Operational Excellence 47

2.6.2 Recruitment and Selection 472.6.3 Employment Conditions 472.6.4 Health and Welfare 48

2.6.4.1 Healthy Lifestyle and Absentee Monitoring 482.6.4.2 Corporate Social Work 492.6.4.3 Confidential Counsellors 502.6.4.4 Periodic Occupational Health Examinations and Risk Assessments and Evaluations 50

2.6.5 Complaints and Appeals 502.7 Operational Management 51

2.7.1 Introduction of New Financial Systems 512.7.2 Campus Development 512.7.3 Safety and Environment 52

2.7.3.1 Safety 522.7.3.2 Environment 52

2.7.4 Procurement Policy and Supply Chain Responsibility 552.7.5 Unbundling Van Hall Larenstein 56

2.8 Compliance 562.8.1 Governance 562.8.2 Risk Management and Internal Control 57

2.8.2.1 Risks of Strategic Objectives 572.8.2.2 Risk Committee 572.8.2.3 Operational Risks 572.8.2.4 Looking ahead to 2015 58

2.8.3 Economic Performance Indicators 592.8.3.1 Direct Economic Value 592.8.3.2 Pensions 592.8.3.3 Government Funding 60

2.8.4 Wageningen University Continuity Section 602.9 Report Criteria and Scope 63


2.9.1 Consolidated Report 632.9.2 Reporting Criteria 632.9.3 Scope 63

3 Wageningen UR Annual Financial Report 653.1 Wageningen University 65

3.1.1 Wageningen University Financial Report 653.1.1.1 Development of results and balance 653.1.1.2 Financial Statements 673.1.1.3 Accounting Principles 703.1.1.4 Notes on the balance sheet 753.1.1.5 Notes to the Profit and Loss Statement 823.1.1.6 Company Financial Statements 85

3.1.2 Independent auditor’s report and Supplementary Information 873.1.2.1 Post Balance Sheet Events 873.1.2.2 Processing of Results 873.1.2.3 Independent auditor’s report 87

Appendix 1 Clarifications 92Appendix 2 Staffing Level (FTE) 93Appendix 3 Work Commissioned by Third Parties by Type of Finance Provider and Type of Turnover 94Appendix 4 Overview G: Target Funding and Deferred Liabilities to the Ministry of Economic Affairs 95Appendix 5 Wageningen University 2014 FSR (Financial Specification of Government Funding Accounts) Table 963.2 DLO Research Foundation 97

3.2.1 DLO Research Foundation Financial Report 973.2.1.1 Development of Results and Balance 973.2.1.2 Financial Statements 993.2.1.3 Accounting Principles 1023.2.1.4 Notes on the Balance Sheet 1073.2.1.6 Company Balance Sheet 1193.2.1.7 Notes to the Company Annual Accounts 120

3.2.2 Independent auditor’s report and Supplementary Information 1283.2.2.1 Post Balance Sheet Events 1283.2.2.2 Allocation of the Result 1283.2.2.3 Independent auditor’s report 128

Appendix 1 Overview of Property Sales and Purchases 130Appendix 2 Account of the 2014 Ministry of Economic Affairs Funding 1313.3 Remuneration 132

Appendices 1 Education at Wageningen University 135 2 Wageningen UR Social Annual Report 1413 Work for Third Parties – Supervisory Board 1494 Work for Third Parties – Executive Board 1515 GRI Index and Sector Aspects 1536 Glossary 166


Supervisory Board

At the end of 2014, the members of Wageningen UR’s Supervisory Board were as follows:

Prof M.J. Cohen (Chair) L.C. Bruggeman B.J. Marttin MBA Prof R.P. Smith Prof S. Korver H.E. Waalkens

The members of the Supervisory Board for both institutions (Wageningen University and DLO Research Foundation) are the same.

Refer to Appendix 3 for an overview of the work for third parties by the members of the Supervisory Board.


Executive Board

At the end of 2014, the members of Wageningen UR’s Executive Board were as follows:

Prof L.O. Fresco (President since 1 July 2014)1 Prof M.J. Kropff (Vice Chair, Rector Magnificus Wageningen University) Dr IJ.J.H. Breukink

The members of the Executive Board for both institutions (Wageningen University and DLO Research Foundation) are the same.

Refer to Appendix 4 for an overview of the work for third parties by the members of the Supervisory Board.

1 Dr A.A. Dijkhuizen was Chair of the Executive Board until 1 March 2014.


Profile and Core Activities of Wageningen UR

Wageningen UR is the consortium of Wageningen University and the DLO Research Foundation. The association is organised into five Science Groups. These Science Groups are the organisational, func-tional and administrative tool that, through combining forces, help achieve greater effectiveness and quality of research and education. Each Science Group consists of a Wageningen University depart-ment that is organisationally integrated with one or more application-oriented DLO institutes. However, the organisations are separate administrative and legal entities. The matrix of the Science Groups together with the Educational Institute, the research schools and programme leaders that operate across Wageningen UR ensure that interdisciplinarity and demand management are achieved.

Additionally, some components are not linked to a Sciences Group. RIKILT conducts legal research tasks on safe and wholesome food. Wageningen Academy organises postgraduate programmes and courses within the domain of Wageningen UR. IMARES focuses on strategic and applied marine ecological research and Wageningen International is the contact point for all of Wageningen UR’s international activities.

Wageningen University and the DLO Research Foundation are independent legal entities. In terms of content, the objectives and activities of these separate legal entities are aligned both at the strategic and tactical levels within the Wageningen UR cooperative arrangement. There is cooperation between certain operational units, though there is no management or policy-dependent relationship with respect to each other. Individual organisational resources may not be used for any purpose other than to realise the objectives and perform the basic func-tions of these organisations. For this reason, the separate legal entities publish a consolidated financial report for their group. Wageningen UR as a whole does not publish a consolidated annual report.

Supervisory Board

Executive Board

EnvironmentalSciencesGroup

Alterra

Agrotechnology& Food Sciences

Group

Food & BiobasedResearch

Livestock Research

Central VeterinaryInstitute

AnimalSciencesGroup

PlantSciencesGroup

PlantResearch

International

Applied PlantResearch

SocialSciencesGroup

Wageningen University

Contract Research Organisation

Concern Staff Facilities & Services

WageningenAcademy

IMARES

WageningenInternational

LEI

Centre forDevelopmentInnovation

RIKILT(food safety)

EnvironmentalSciences

Animal Sciences Plant Sciences Social SciencesAgrotechnology& Food Sciences


Letter from the President of the Executive Board

This is the Wageningen UR Annual Report 2014. For me, it has been a fantastic year, in which I returned to my beloved Wageningen. The year was marked with a new strategic plan that we, the Executive Board, prepared in dialogue with employees, students and partners.

Wageningen UR was extremely successful in the 2011-2014 planning period.

Student numbers have continued to rise, and on 31 December, we almost reached the magi-cal number of 10,000 enrolled students. This also comes with its own set of problems, as the direct government funding has not kept pace with our phenomenal growth. Nevertheless, we wish for the university to continue to grow as we know our graduates are highly employ-able and can apply their knowledge and hands-on mentality to make significant contribu-tions to solving the issues of our day in the areas of food security, health, sustainability and biodiversity. Accommodating the growth of our university will continue to keep us busy in the coming years, as we are determined to maintain our high level of quality. We must hold onto our position as the number one agricultural university worldwide, just as we must maintain the high esteem felt for us by students, as once again was evidenced by our first place in the Keuzegids for 2014.

The campus development in Wageningen is continuing smoothly. The first phase will be completed with the start of the construction of Helix, a building with research rooms, labs and offices, and the construction of the long-awaited bus lane. Phase two started simultane-ously with the start of the construction of the business complex, tech hall, and incubator Plus Ultra in one. The tender process for the Campus Plaza has been completed, which will make campus life even more vibrant with the introduction of shops and student accommodations.

Following the administrative unbundling of the Van Hall Larenstein Foundation from Wagen-ingen UR in 2012, an agreement has been reached regarding the relocation of VHL from the Forum building and the unbundling of the ICT organisation. This will be completed in 2015. In 2014, Wageningen UR was once again recognised as the most transparent of all knowl-edge and research institutes in the Netherlands regarding the sustainability of its education, research and operational management. By keeping scientific, social and economic interests in balance, we have been able to make informed decisions.

It was a challenging year for the university financially. Because of this, our numbers are regrettably in the red, and measures must inevitably be taken. On the bright side, the research institutes of the DLO Research Foundation performed remarkably well and were able to report a small profit, despite the sharp decline in research funding from the Commodities and Products Boards. There are undoubtedly areas where the financial situation is worrisome and to which we must pay additional attention in the coming year.

An encouraging fact is the high esteem and support both nationally and internationally that Wageningen UR can count on. This must never give us cause to sit on our haunches, but rather we must continually be on the lookout for new opportunities and partners. We see the creation of two Massive Open Online Courses (MOOC’s) in 2014 as an important start in the innovation we wish to achieve through online education.

On behalf of the Executive Board of Wageningen UR, Prof Louise O. Fresco (President of the Executive Board)


1 Introduction

This document contains the English translation of the Dutch annual report 2014 of Wagen-ingen UR. In case of discrepancies between the English translation and the Dutch text, the Dutch text prevails.

This Annual Report covers Wageningen UR’s financial year, the consortium of Wageningen University and the DLO Research Foundation, and includes the Financial Statements from these separate legal entities.

In the following, the performance of Wageningen UR will be presented alongside the social aspects of this performance. Rendering both internal and external stakeholders accountable extends across economic, environmental and social consequences of this performance. This report has been prepared in accordance with internationally accepted guidelines of the Global Reporting Initiative (GRI).

Both Wageningen University and the DLO Research Foundation have their own social func-tions. In line with this, the report offers insight into how both organisations have fulfilled their public responsibilities.

Chapter 2 outlines Wageningen UR’s objectives (Section 2.3), education results (Section 2.4) and research results (Section 2.5) achieved. Developments in the area of Human Resources (Section 2.6) and operational management (Section 2.7) are also discussed and insight is offered into how the organisation is run (Section 2.8).

Chapter 3 covers the financial reports of Wageningen UR and the DLO Research Foundation and the auditor’s report of the financial statements.


2 Wageningen UR Annual Report

2.1 Supervisory Board

2.1.1 Report of the Supervisory Board

In 2014, the Supervisory Board held six regular meetings and met five times in closed sessions. The Chair of the Supervisory Board regularly held informal consultations with the President and other members of the Executive Board. In the year under review, a delegation from the Supervisory Board attended the two bi-annual state-of-affairs discussions between managers and the Central Participational Body. The Board also met the managing directors of the Science Groups.

Based on the recommendations of the Appointments Committee, the Supervisory Board appointed Prof L.O. Fresco as President of the Executive Board from 1 July 2014, succeeding Mr. A.A. Dijkhuizen, who vacated the post on 1 March 2014. During his twelve-year tenure, Wageningen UR has developed into a knowledge institute with international allure.

An important topic for the Supervisory Board was the development of the 2015-2018 Stra-tegic Plan. In this plan, Wageningen UR’s objectives for the next four years were formulated with the broad involvement of individuals within the organisation as well as advice from exter-nal stakeholders. In early 2015, this plan was presented to the Central Participational Body and to the Minister of Economic Affairs (EZ) for approval.

Based on the positive recommendation of the Audit Committee, the Supervisory Board approved the Wageningen UR 2013 Annual Report which, like this year, included the financial reports of WU and DLO. The Supervisory Board requested that the Executive Board adopt the auditor’s recommendations. The Board and the Audit Committee consulted with the auditor as to both the 2013 financial statements and the 2014 half-year interim results.

The Supervisory Board received periodical management reports regarding the financial condi-tion of the organisation. The Board approved several decisions concerning the property portfolio. As regards the tender for the accounting services for Wageningen UR, the Board awarded the contract based on the positive recommendation of the Audit Committee. Follow-ing the administrative unbundling of Van Hall Larenstein from Wageningen UR in 2012, the Supervisory Board was informed of the agreement reached with Van Hall Larenstein regarding the completion of the unbundling process.

The Executive Board also informed the Supervisory Board about possible developments in the area of applied research (TO2) and about the decision to bundle the strategic research of the Agrotechnology & Food Sciences Group and TNO in the field of Food and Biobased Research.

The Board was also briefed on the quality assurance system in use at Wageningen University.

A delegation of the Supervisory Board successfully mediated in the dispute between the GV – a participational body of the university – and the Executive Board regarding the Executive Board’s proposed resolution to introduce binding study recommendations for Wageningen University. Based on the positive recommendation of the Audit Committee, the Supervisory Board approved the 2015 budget of Wageningen University and the DLO Research Founda-tion. The Board is aware that the revenue of Wageningen University in the coming years will be under considerable pressure partly due to the capping of government funding increases at 2% despite student numbers and PhDs increasing more rapidly, the education budget cuts implemented by the Cabinet and the investment plan to keep up with the growth of student


numbers. The Executive Board is investigating alternative measures and sees sufficient poten-tial to turn the tide in the coming year.

2.1.2 Report of the Audit Committee

The Audit Committee convened for four regular meetings and one additional meeting in 2014.

The committee assumed responsibility for the tender process of the auditing services for Wageningen UR, with the Supervisory Board in an advisory role. In the tender process, addi-tional attention was given to the implementation of soft controls.

The committee specifically discussed the 2013 Annual Report and the findings of the auditor. Special attention was given to DLO’s match funding obligations and property valorisation. The Audit Committee agreed with the auditor’s specific recommendations and advised the Super-visory Board to approve Wageningen UR’s 2013 Annual Report, which included the Annual Accounts of Wageningen University and the DLO Research Foundation, and to implement the auditor’s recommendations.

The Audit Committee also reviewed the declaration procedure for personal expenses by Exec-utive Board members, before its adoption by the Supervisory Board.

The committee also discussed Wageningen University and the DLO Foundation’s updated 2013-2018 multi-year projections at length; an important tool in the strategic decision-making process. Key subjects of discussion for the university were the 2% funding increase limit in relation to the growth of student numbers, the Cabinet budget cuts and solvency. The key issue for DLO was the gradual phasing out of funding from the Ministry of Economic Affairs.

The committee and the Executive Board discussed how the growing need for educational space could be accommodated.

In 2014, the Audit Committee discussed management reports, including the financial reports, and discussed the 2014 half-year interim results and the 2014 Audit Plan with the auditor.

Wageningen University’s 2015 budget was also discussed in length, due to the previous year’s negative performance. Emphasis was placed on measures to improve the financial situation and thus maintain the desired level of solvency. Based on the improved long-term perspec-tive, the committee advised the Supervisory Board to approve the 2015 budget of both Wage-ningen University and the DLO Research Foundation.

2.1.3 Report of the Appointments Committee

Due to the departure of Dr A.A. Dijkhuizen on 1 March 2014, an important issue was the preparation for the appointment of a new President of the Executive Board. Due to the impor-tance of this decision, the entire Supervisory Board was involved in the selection process. In early 2014, Prof L.O. Fresco was appointed as the new President. Her appointment took effect on 1 July 2014.

Furthermore, the Appointments Committee prepared and conducted the annual performance appraisals with the members of the Executive Board.

Details of the remuneration for the members of the Executive Board and Supervisory Board for 2014 are provided in Chapter 3 of this report.


2.1.4 Independence and Compliance

The Supervisory Board ensures that Board members are independent. In the Board’s opinion, the composition of the Supervisory Board is independent in accordance with the requirements of Wageningen UR’s Corporate Governance Code.

The Supervisory Board is responsible for compliance with all relevant legislation and regula-tory requirements and for managing the risks associated with the activities of the institution. The Executive Board reports on and discusses internal risk management and control systems with the Supervisory Board and the Audit Committee.

The Wageningen UR Supervisory Board Regulations apply to the Supervisory Board.

2.1.5 Background of the Supervisory Board members

The following is some background information for members of the Supervisory Board:

Prof M. J. Cohen (1947), Chair from 1 September Member of the Board since 1 January 2013 and Chair of the Appointments Committee. His term of office will expire on 1 September 2017, at which point he will be eligible for reap-pointment under the Board’s rotation schedule. Mr Cohen has held numerous public offices, among them Rector Magnificus of Maastricht University, Mayor of Amsterdam and leader of the Labour Party in the House of Representatives.

Mr L. C. Bruggeman (1950) Member of the Board since 1 January 2013 and member of the Audit Committee. His term of office will expire on 1 September 2017, at which point he will be eligible for reappointment under the Board’s rotation schedule. Mr Bruggeman was Chair of the Executive Board of the University Medical Center Groningen.

Mr B. J. Marttin MBA (1965) Member of the Board since 1 July 2011 and Chair of the Audit Committee. Mr Marttin’s term of office will expire on 1 September 2015, at which point he will be eligible for reappointment under the Board’s rotation schedule. Mr Marttin is also a member of the Executive Board of Rabobank Netherlands.

Mr R. P. Smith RA (1960) Member of the Board since 1 January 2013 and member of the Audit Committee. Mr Smith’s term of office will expire on 1 September 2017, at which point he will be eligible for reap-pointment under the Board’s rotation schedule. Mr Smith is also Chair of the Executive Board of Royal Cosun.

Prof S. Korver (1953) Member of the Board since 1 January 2013 and member of the Appointments Committee. Mr Korver’s term of office will expire on 1 September 2017, at which point he will be eligible for reappointment under the Board’s rotation schedule. Mr Korver is also an associate professor at Tilburg University.

Mr H. E. Waalkens (1948) Member of the Board since 1 January 2013 and member of the Appointments Committee. Mr Waalkens’ term of office will expire on 1 September 2017, at which point he will be eligible for reappointment under the Board’s rotation schedule. Mr Waalkens is a former Member of Parliament for the Labour party and organic dairy farmer.

http://www.wageningenur.nl/nl/Over-Wageningen-UR/Bestuur.htm


2.2 Key Figures

2.2.1 Wageningen UR

Table 2.1 Education

2013-2014

2012-2013

2011-2012

2010-2011

Bachelor’s programmes 20 18 18 19Master’s programmes 28 27 27 29

Table 2.2 Research

2014 2013 2012 2011Number of academic publications* 4,125 4,550 4,526 4,086

Wageningen University 3,572 3,827 3,699 3,295DLO Research Foundation 1,230 1,394 1,502 1,446

Number of completed PhDs 287 273 229 196* Reference date is 12-5-2015. During the year, publications were added retroactively. Duplicate publica-

tions have been omitted from the total number of academic publications.

Table 2.3 Students

2013-2014

2012-2013

2011-2012

2010-2011

Number of enrolments 9,823 9,248 8,348 7,839Bachelor’s students 4,543 4,231 3,833 3,777Master’s students 4,562 4,190 3,701 3,341Other enrolments 718 827 814 721

Influx of first-year students 2,447 2,412 1,965 1,799Bachelor’s students 1,433 1,492 1,198 1,107Master’s students 1,014 920 767 692

Number of graduates 2,313 2,126 2,246 1,624Bachelor’s graduates 875 854 868 587Master’s graduates 1,438 1,272 1,378 1,037

Number of nationalities 107 106 112 105

Percentage of international students Among Bachelor’s students (%) 5 6 6 6Among Master’s students (%) 38 40 42 44


Figure 2.1 Number of enrolled students at Wageningen University, 2010-2014

Figure 2.2 Number of graduates of Wageningen University, 2010-2014

Table 2.4 Employees2014 2013 2012 2011

Average number of employees (in FTE) 5,065 5,149 5,225 5,218Wageningen University 2,569 2,597 2,578 2,500DLO Research Foundation 2,496 2,552 2,647 2,718

Tabel 2.5 Sustainability

2014 2013 2012 2011Climate neutrality (%) 76 78 87 72Annual energy reduction (%) 4,2 4,5 0,7 -1,1

0

2000

4000

6000

8000

10000

Other enrolments

Master’s students

Bachelor’s students2013-20142012-20132011-20122010-2011

814

827

718

3341 3701 4190 4562

3777 3833 4231

4543

721

0

500

1000

1500

2000

2500

Master’s graduates

Bachelor’s graduates

2013-20142012-20132011-20122010-2011

587

868

854

875

1037 1378 1272 1438


2.2.2 Wageningen University

Table 2.6 Key financial figures for Wageningen University (amounts in € millions)

2014 2013 2012 2011

Direct Government Funding 171.0 168.8 166.0 163.1Tuition and Tuition Fees 27.1 24.9 21.0 19.1Indirect Funding 23.5 24.3 23.9 22.6Contract Funding 78.2 84.8 81.5 73.9

Investments 35.6 36.9 37.4 64.2

Net Turnover -0.4 2.2 5.2 4.7

Wageningen University AssetsCapital in Fixed Assets 275.7 263.2 247.6 233.6Equity Capital 155.4 155.8 153.6 148.4Total Capital 354.9 380.4 366.1 367.6Solvency Ratio (%) 43.8 41.0 42.0 40.4

Wageningen University LiquidityBank Account and Cash 31.4 48.4 53.3 70.6Current Ratio 0.5 0.6 0.7 0.7

2.2.3 DLO Research Foundation

Table 2.7 Key Financial Figures for DLO Research Foundation (amounts in € millions)

2014 2013 2012 2011Turnover 330.1 333.7 343.4 352.5

EZ turnover share1) (%) 42 43 43 465,2 16,7 26,0 7,3

Investments in Land and Buildings 5.2 16.7 26.0 7.3Investments in other Tangible Assets 4.9 3.9 3.4 5.9

Net Turnover 1.0 -3.4 6.2 9.3

DLO AssetsCapital in Fixed Assets 361.2 377.2 393.1 394.5Equity Capital 293.1 292.1 295.4 289.2Total Capital 546.7 564.1 575.5 581.9Solvency Ratio (%) 53.6 51.8 51.3 49.7

DLO LiquidityBank Account and Cash 80.9 77.4 82.9 66.0Current Ratio 1.3 1.2 1.2 1

1) EZ turnover consists of funding from the Ministry of Economic Affairs under the grant scheme as well as addi-tional project funding, included under contract research. The total EZ turnover is in relation to the total turno-ver.


2.3 Mission, Vision and Strategy

2.3.1 Mission and Vision

Wageningen UR is an international research and knowledge centre whose mission is to explore the potential of nature, to improve the quality of life. Wageningen UR’s goal is to become the foremost research institute in Europe and leading worldwide partner in the Healthy Food and Living Environment domain by 2020. Wageningen University must therefore maintain its rank-ing as one of the world’s foremost research centres.

Wageningen University must also uphold its leading position in the National Student Bench-mark Survey. The application-oriented research institutes of the DLO Research Foundation must, by 2020, have established themselves as the preferred partner of industry and govern-ment in helping to develop ‘green knowledge’ and translate this into sustainable innovations. Their excellent scientific foundation, their user-oriented approach and their strong position in the ‘Golden Triangle’ of government-business-knowledge institutes will enable them to accom-plish this goal.

2.3.2 Core Areas

Wageningen UR’s domain of ‘Healthy Food and Living Environment’ consists of three related core areas:

Nutrition and Food ProductionThis area covers the production and supply side of the food production chain: sustainable agriculture and horticulture (including floriculture), fisheries and aquaculture, food safety, nutrition and health, international food chains and networks, health and welfare, and the use of biomass in the context of a biobased economy.

Living EnvironmentsThis area includes nature, landscape, biodiversity, land use, climate change, ocean and water management and the various competing claims on space.

Health, Lifestyle and Living ConditionsThis area pertains to the impact of human choice on health, food and living conditions. Behaviour as a consumer, citizen or recreational participant, attitudes towards risk-taking and uncertainty, the perception of quality and safety, working and living conditions in the agri-food sector and the importance of food security, especially in less developed coun-tries.

2.3.3 Value Chains

Wageningen UR is focused on education, research and knowledge valorisation. The chain of education starts with training national and international students at Wageningen Univer-sity. Students take the knowledge gained at WUR during their Bachelor’s and Master’s study programmes to their future work environments in the Netherlands and around the whole world. Wageningen UR maintains active contact with its alumni. Many graduates find work at Wageningen UR, for instance as PhD candidates, researchers or members of staff.


Figure 2.3 Wageningen UR’s Value Chain

Research is conducted through Wageningen University research schools and DLO research programmes. The first step in the implementation of both scientific and applied research is securing funding. The knowledge acquired through research is valorised throughout the involved target groups, such as researchers (through publications in scientific journals), companies (through the implementation of developed technologies, models, etc.), govern-ments (through policy documents) and students (through education). In other words, this value chain is interwoven with the business sector, society and the government.

The knowledge valorisation chain of Wageningen UR aims to embed valorisation of research and education into Wageningen UR culture. Wageningen UR is charged with the task of apply-ing its knowledge and findings in order to optimally benefit society. Possibilities for knowledge valorisation include spin-offs based on knowledge that has been developed by Wageningen UR. See the knowledge valorisation website. For instance, Plant-e, an organisation that devel-ops products in which living plants generate electricity, and StartLife, the place to go for start-ing entrepreneurs in the Agri-food and Living Environment sector.

2.3.4 Strategic Plan

Wageningen UR’s current position is partly the result of the objectives set out in the strategic plan for the 2011-2014 planning period. Five key areas were identified: an improved market position of the applied research institutes, investments in new research subjects, improved education and research, stronger regional and international collaboration and a higher level of organisation and operational management.

We have made distinct progress in most of these objectives. The target values of the perfor-mance indicators that were part of our objectives have been achieved in most cases and very nearly achieved in the others, as Table 2.8 shows. We have greatly exceeded our targets for the growth of national and international student numbers, although there are still fewer

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http://www.wageningenur.nl/nl/Over-Wageningen-UR/Strategisch-plan.htm



European students than we would ideally like. The university still holds the number one posi-tion in the Keuzegids Hoger Onderwijs. Our researchers reached the target for personal research grants from the Netherlands Organisation for Scientific Research (NWO) (Veni, Vidi, Vici). In regards to European Research Council (ERC) grants, the result was slightly below target, while the number of publications in scientific journals was above target.

We have greatly exceeded our financial objectives in terms of solvency and reducing working capital; the buildings are being used more effectively. Wageningen Campus has become more vibrant now that new or renovated buildings have been put to use for research and education purposes and for the support services. This includes Impulse, our centre for discussion and interaction. Companies and institutes from outside Wageningen UR have also set up shop on campus, such as FrieslandCampina, the Netherlands Institute of Ecology (NIOO) and STOAS Vilentum.

There were also targets that were missed. The turnover the research institutes generated independently of the Ministry of Economic Affairs (EZ) did grow, although it did not reach the 50-million target we had set for ourselves. The success rate of the Bachelor’s programmes increased significantly (from 61% to 73%), but the success rate of the Master’s programmes dropped slightly (from 88% to 86%). In the Shanghai Ranking, we climbed four places from 36th to 32nd, although we fell short of our top-30 target. The percentage of performance appraisals rose from 66% to 78%, although we fell short of the 85% target we had set for ourselves.

A major change in the strategic plan was the unbundling of Van Hall Larenstein (VHL) in 2013. After months of negotiations, the Executive Board concluded that collaboration between VHL and the other sectors of Wageningen UR had not brought the desired added value, from which point, VHL continued independently. In 2015, this decision will also lead to VHL’s departure from our campus.

An upward trend has been achieved in all major aspects of the 2011-2014 strategic plan. It should then come as no surprise that, in the coming period, Wageningen UR wishes to continue on the path we have blazed – of course, with shifts in emphasis, given the fact that new developments have come into play.


Table 2.8 Measurable Performance Indicators from Strategic Plan 2011-2014

Indicator2010 Goal for

2014Achieved

2014

Education – Influx of new students to WU 2,070 2,350 2,616

• Dutch VWO 969 1,200 1,318• EU (other than Dutch) 290 400 410

– WU ranking in Keuzegids Hoger Onderwijs No. 2 No. 1 No. 1 – WU ranking in International Student Barometer Top 10% Top 10% Top 10%1)

– Success rate• Bachelor’s at WU (after 4 years) 51 >90 73• Master’s at WU (after 3 years) 88 >90 86

Research – DLO turnover other than EZ and matching market € 85 m € 135 m € 96 m – Influx of PhD candidates at WU per year 280 280 312 – Average per PhD programme 4.8 4.8 5.0

– Proceeds from relation-based fundraising campaign ≥ €15

m € 15.5

m – ERC grants (EU) in planning period 2 8 7 – Number of Veni, Vidi, Vici grants (NWO) in planning

period 30 32 35 – Number of publications in top journals (3-year aver-

age) 18 20 242)

– Shanghai Ranking (Life and Agriculture Sciences) 36 Top 30 33

Other – Percentage of performance appraisals 66 85 78,4 – Permanent to temporary staff ratio at DLO 86/14 80/20 90/10 – Net profit margin at DLO expressed as % of turnover 3 3 0,3 – Solvency (equity percentage)

• DLO 48 ≥ 45 53,6• WU 41 ≥ 35 43,8

– Working capital reduction to turnover in planning period – 2% 8%

– Increase in effective building use compared to 2010 – 20% 43%

1) Sixteenth place out of 182 participating universities in 2014 for the score in Learning Overall.2) Number of publications in top journals for 2014 is calculated in April 2015. The number for 2013 was 24

(reference date April 2014).

In formulating the strategic plan for the 2015-2018 period, the objectives achieved from the 2011-2014 Strategic Plan must be taken into account along with new relevant trends. The new plan has been discussed with stakeholders in the organisation (through discussions with the Science Groups and other organisational units) and outside (Wageningen Ambassadors, Ministry of Economic Affairs, other clients and relations).

Our quality of education and research and the value of our achievements provide us with a strong starting position. Our strengths, which we will continue to maintain, include our excel-lent connection to the European Union (EU) and the business sector, the fact that fundamental and applied research complement each other and the focus on current relevant topics.

The challenges facing Wageningen UR are far from easy, which is why we have set ourselves the objective to increase our multidisciplinary work ethic even more and achieve more synergy from fundamental and applied research. Wageningen UR aims to improve collabora-tion between the various parts of the organisation (One Wageningen) and invest in research topics in fields where our expertise overlaps. We are in the process of developing the way we will present ourselves to the world into the future, with our brand policy and through contact with influential stakeholders (public affairs).


Wageningen UR uses new technology in education to meet the learning needs of the growing number of students and to reach new target groups. Wageningen UR is working with leading partners all over the world in this sphere and in research. On campus, entrepreneurship is being encouraged by attracting businesses to our campus and by supporting start-ups.

In terms of contact and knowledge exchange with other universities and knowledge institutes, society expects more than in times past. This is taken into account when determining the direction and content of our scientific work and translating our research into improved valori-sation in application and innovation. Wageningen UR’s organisation and operational manage-ment is responsible and sustainable.

In early 2015, the 2015-2018 Strategic Plan will be discussed with the Central Participational Body. After the plan has been formally adopted, specific yearly priority areas will be set for its implementation.

2.3.5 Wageningen University Profile and Performance Agreements

2.3.5.1 Midterm review

In 2012, the institutions of higher learning established profile and performance agreements (PPA) with the Ministry of Education, Culture and Science (OCW), or in Wageningen Univer-sity’s case, with the Ministry of Economic Affairs (EZ). In the agreements, commitments were made to improve the profile of the institutions and values were set for specific performance indicators to be achieved by 2015. A small number of these performance indicators, particu-larly in the field of education, were made compulsory by the government. If they are not met, the level of government funding may be impacted.

In 2014, the Review Committee on Higher Education organised a midterm review. In Septem-ber 2014, Wageningen University briefed this committee on the state of affairs regarding the profile of the university. The Review Committee submitted its definitive recommendations to the OCW and EZ Ministries on 1 November 2014. The committee gave Wageningen University a positive assessment.

2.3.5.2 Education

In the PPA document, Wageningen University described its commitments to strengthen its education in three areas: relevance to society and the business sector, internationalisation and inspiration to students.

In this reporting year, the Amsterdam Institute for Advanced Metropolitan Solutions (AMS) was launched in the field of applied urban technology and design. The knowledge partners in this venture are Wageningen UR, TU Delft and the Massachusetts Institute of Technology (MIT). Three core activities have been established in AMS: training of Master’s students, research projects in collaboration with consortium partners and building a ‘value platform’ in relation to Amsterdam as a ‘living lab’.

Wageningen University’s goal for its alumni is for them to be able to function in a multicultural environ-ment. The composition of the nationalities of students in each Master’s programme has an impact on the development of the necessary international competences. In order to maintain the desired compo-sition in the International classroom, a project group drew up a set of criteria on which every Master’s programme is to be assessed. An equal distribution of student backgrounds, atten-tion to international issues in the programmes and learning to work in a multicultural environ-ment are all important factors. Action plans have been developed for the different Master’s programmes with measures such as programme-specific student recruitment, minors in the Bachelor’s programmes, choice of exchange programme partners and summer courses for Bachelor’s students. These measures will soon be introduced.


The ratio between the number of incoming and outgoing exchange students in 2014 has turned in favour of the outgoing group, which is growing steadily. Wageningen University is keeping control of the number of incoming students. Many activities have been organ-ised once again in the hopes of stimulating the importance of exchange, including the Study Abroad Fair, Minor Market, the AID Information Market and info sessions in each study programme. The number of outgoing students rose to 332 in the 2014-2015 academic year.

The number of grants Wageningen University has received from within the Netherlands decreased in 2014. In contrast, the number of available grants/loans internationally has increased. In order to take advantage of these grants/loans, Wageningen University is becom-ing versed on these opportunities and is actively investing in building a network.

Wageningen University launched an interdisciplinary Honours Programme in the past year for outstanding Bachelor’s students – a programme which offers both in-depth knowledge and broader horizons. Selection for the programme takes place over two rounds. After an initial written selection, a maximum of fifty students may participate in the orientation course. Based on the results of this course, a final deciding round takes place to determine which thirty students will be admitted to the two-year programme. The students begin the programme with an intensive research week on Texel. After this, under the supervision of a coach, the students will begin their interdisciplinary Honours Investigation Project in which they will carry out assignments to deepen their knowledge in their own study programmes and organise activities for the broader honours community. A selection process was also carried out for lecturers in the programme. In 2014, thirty lecturers took part in the Honours Programme as tutors or coaches. Many other lecturers were also involved in supervising in-depth assignments within the programme. In this way, the Honours Programme is also a testing ground for innovation in education. There was a great deal of interest in the Honours Programme, with 114 students applying.

Our university’s small-scale and intensive approach to education has long been held in high esteem. The university has renewed its educational philosophy this past year by setting out four basic principles as best-practice guidelines for education at Wageningen. These guidelines are:

1. Students are active participants in education, not merely passive consumers of informa-tion.

2. Feedback is an essential part of the learning and teaching process.3. Wageningen University welcomes diverse backgrounds, knowledge and vision and is as flex-

ible as possible in providing its education.4. Students and lecturers at Wageningen University learn in communities; active learning

communities of lecturers and students in direct contact with the outside world.

The One Education System also fits within this framework. With the One Education System, the connection between on-campus education, online and blended learning and lifelong learn-ing will be strengthened. Different scenarios have also been developed for the ideal use of the educational spaces at Wageningen. Changes in educational formats are being explored each year, as well as how rising student numbers can best be accommodated in these scenarios.

The success rate of the Bachelor’s programmes has been on the rise for years. Meanwhile, more than 70% of students earn their Bachelor’s degree within four years. This is due to quality information, intensive education and excellent study counselling, but also due to the introduction of the harde knip or ‘Bachelor’s before Master’s rule’: the rule that only allows students to begin their Master’s programme once they have completed their Bachelor’s degree. The number of students who drop out after the first year or switch to another study programme is traditionally low and 2014 is no exception. The university seeks to increase the success rate through better study counselling, additional attention to study skills in the first year and detecting and improving potential pitfalls in a timely fashion. In 2014, the manda-tory matching interviews were introduced. The study advisors conduct these interviews and are supported with an online assessment. The university also introduced a binding negative


study recommendation in 2014, in which students must earn at least 36 credits in the first year within the framework of the European Credit Transfer System (ECTS) to be allowed to continue their study. An exception to this is the joint degree with NHTV Breda for the Tourism Bachelor’s programme, which requires 42 ECTS.

While the success rate of the Bachelor’s programmes has risen in both 2013 and 2014, it fell slightly with the Master’s programmes, from 90% to 86%. This is likely due in large part to the introduction of the ‘Bachelor’s before Master’s rule’. In years past, students would already begin courses in their Master’s study programme before they had received their Bachelor’s degree and therefore completed their Master’s degree sooner.

Wageningen University students are once again very satisfied with their education. Like last year, they rated most aspects of their programmes higher than the national average. This is evidenced by the results of the National Student Survey (NSE). The results show that Wage-ningen University scored above the national average, except for ‘study environment’. In this area, students gave the accessibility of the university, the catering facilities in Wageningen and the cultural offerings in Wageningen significantly lower ratings than the national aver-age. The students’ valuation of the subjects Internship and Education, Quality Assurance and Housing rose this year.

The assessment of Wageningen University’s education by fellow academics has a positive influence on the quality. In 2013, Wageningen University developed a tool for the peer review of courses. Many chair groups conducted or planned the peer reviews. By mid-2014, 18% of the courses had been reviewed and since then, an additional push has been made. The new figures are expected this year at the end of May.

Wageningen University is working hard to improve the teaching skills of its lecturers. At the end of 2014, about 200 lecturers were taking the Basic Qualification for Education (BKO) training programme. At that time, the BKO indicator was already at 41% and, with additional ongoing actions, the 45% goal is likely to be achieved by the end of 2015.

2.3.5.3 Research

In the PPA document, in which the profile and performance agreements with the EZ Minis-try are laid out, Wageningen University outlined four substantive developments significantly impacting the profile of the university research domain. Those are Food and Water Security, Green Economy/Competing Claims, Preventive Health and New Biology, Emerging Disciplines and Enabling Technologies. In addition, the link between the social sciences and the natural sciences in their own domain is a key factor. In order to create the desired profile, the univer-sity implemented the Chair Plan (determining assignments for chair holders and appointments of professors and professors by special appointment) and freed up strategic resources for projects and for stimulating collaboration with third parties.

The impact of the plan was described in the 2013 Annual Report. In addition, eight professors were appointed in the four subject fields mentioned.

Various objectives are being pursued to improve the quality of our research. The position and performance of the PhD candidates and postdocs must be improved – meaning more atten-tion to talent – and more attention given to ensuring top quality in our research. In 2014, as the year before, 98% of PhD candidates have an approved Training and Supervision Plan and the average PhD duration of the employee PhD candidates was 5 years. All of Wageningen University’s six graduate schools are involved in setting up a Talents & Topics programme for the guidance and assistance of postdocs who wish to submit a Veni or Vidi grant proposal.

In 2014, the assessment of the Graduate School for Environment and Climate Research (WIMEK) took place. This was part of the quality assessment conducted by forty interna-tional professors every six years by the inter-university research school SENSE in the field of environment and sustainability sciences in the Netherlands. All six of the institutes assessed,


including WIMEK, were highly rated and praised for their focus on interdisciplinary collabo-ration and social relevance. The committee believed that the social relevance aspect of the research could become even better with more direct cooperation with stakeholders, such as government agencies, industry partners and social organisations. They also felt that transdis-ciplinary collaboration should be encouraged more in PhD research.

In 2014, the Wageningen Graduate Schools conducted a Self-study for the EUA review of the Wageningen University PhD programme. Discussions with the external committee will take place in 2015.

The university’s recruitment efforts are focused on attracting high-quality staff members. In a tenure track appointment, talented academic staff members receive the opportunity to, within a reasonable amount of time, develop into a position as an Associate Professor (personal chair) or a Personal Professorship. At the end of 2014, 187 employees in our academic staff had an individual employment relationship and held a tenure track position. This comes to nearly 32% of the staff22 who hold a position as an Assistant Professor (UD), Associate Profes-sor (personal chair) (UHD) or Personal Professor out of 587 with individual employment contracts.

University staff received ten Veni, Vidi, or Vici grants in 2014, bringing the total to 35 over the 2011-2014 period. With this, our goal of 32 Veni-Vidi-Vici grants during this period was exceeded. One starting ERC grant was also awarded to the Agrotechnology & Food Sciences Group in 2014.

Academics from Wageningen University published 24 articles3 in journals in 2014, with an impact factor of more than 20. In the Shanghai Index for Life and Agricultural Sciences, Wageningen University slipped from 32nd to 33rd place in 2014.

2.3.5.4 Valorisation

In 2014, Wageningen UR worked further on the valorisation indicators developed in 2013. A baseline assessment of these indicators took place to measure and monitor the results of the valorisation policy to, on the one hand, increase the visibility of valorisation as a core activity and, on the other, to adapt it where necessary.

In order to strengthen entrepreneurship in education, Wageningen University has developed a BSc minor and an Entrepreneurship Master’s track, the latter having started in 2014. StartHub Wageningen was also launched in 2014 and is designed to serve as a breeding ground for students and PhD candidates who wish to start their own business. StartHub Wageningen helps students develop their idea, including providing office and laboratory space for their budding businesses. An important partner is also StartLife, the organisation that supports startups in Agriculture, Food and Living Environment. StartLife works tirelessly to increase its network of contacts and collaborative partnerships. It offers educational activities, networks and active support and coaching for startups and new innovative businesses.

The Education Pillar of KIC Climate (the knowledge and innovation community which offers entrepreneurship activities for PhD and Master’s students and staff) was also embedded in Wageningen University courses. Since last year, all Wageningen study programmes have been able to participate in the KIC programme.

2.3.5.5 Internationalisation

In this reporting year, further work has been done on strengthening Wageningen UR’s inter-national profile. Existing partnerships have been intensified, including the ones with UC Davis

2 In 2013, there were 161 tenure trackers (28%) and 187 (32%) in 2014. The percentage was reported incor-rectly in the Annual Report 2013.

3 Figure from 2013; data for 2014 is only available in May 2015.



and Cornell. Wageningen University launched a number of PhD projects with the China Agri-cultural University within the Sino-Dutch Dairy Development Centre. Wageningen University also entered an agreement with Nanjing Agricultural University that will see both partners improve the structure of their collaboration by bundling it into a joint virtual research and education centre. Wageningen University agreed to a joint PhD programme with the Chinese Academy of Agricultural Sciences.

In addition to collaboration with partners in the private domain, Wageningen University has cemented relationships with top institutions which mainly operate on the fringes of Wagen-ingen’s domain. For example, in China, a new partnership was forged with the Law School of Renmin University of China in the field of Food Safety Law. The collaboration with the Univer-sity of British Columbia in Canada also falls within this category.

In the field of education, collaboration was started with Nanyang Technological University (NTU) in Singapore, which involves Wageningen University providing undergraduate education in Singapore. Since mid-August 2014, lecturers from Wageningen University have provided the courses in the field of food technology for the major Food Science & Technology at NTU. This new major is currently being taken by 29 selected NTU students. The study material is first presented online through interactive lectures. For each course, a lecturer from Wagen-ingen spends two to three weeks in Singapore to supervise the practical training portion in the NTU laboratories. Wageningen University views this collaboration as a model for similar prospective projects in the future.

In 2014, Wageningen University started preparing two Massive Open Online Courses (MOOCs), one on nutrition and health and one on production ecology in crop cultivation. The choice of open or online courses on these topics is motivated by the importance Wageningen University places on widespread knowledge sharing about sustainable production of healthy food for a growing world population. The MOOCs will start in 2015.

Wageningen University has set up the INREF programme (Interdisciplinary Research and Education Fund) to advance research on social issues in developing countries through the use of innovative, interdisciplinary and participatory processes. The call for proposals yielded 12 draft proposals in 2014, four of which were selected for development into full proposals. The full proposals were assessed by the INREF Assessment Committee in January 2015.

2.3.5.6 Human Resource Management

In the area of Human Resource Management, Wageningen University aims to increase the percentage of performance and development (P&D) interviews, from 65% in 2011 to 85% in 2015. Another objective involves the percentage of overhead staff positions and the desire to keep that figure below 20%. In 2011, this number was 19%, in 2012 18%, in 2013 19% and in 2014 almost 20%. Wageningen University also aims to increase the international academic staff percentage. In 2014, this rose to around 20%. From 2015, PhD candidates not employed by the university (such as those doing their PhD research alongside their work as a lecturer or researcher in an R&D lab) will also be involved in the P&D interviews.

2.3.5.7 Progress of Performance Indicators

Table 2.9 provides insight into the progress of the performance indicators as stated in the Profile and Performance Agreements ‘Towards an International University with Global Impact’.


Table 2.9 Progress of performance indicators

Indicator 20

11

B

asel

ine

Mea

sure

men

t

20

14

M

easu

rem

ent

20

15

O

bje

ctiv

e

EducationFirst-year Bachelor’s dropout rate (%) 14 10 < 20First-year Bachelor’s switch rate (%) 3.5 3.2 < 8Bachelor’s degree after 4 years (%) 62 73 75Master’s degree after 3 years (%) 90 86 90NSE programme score 4 or 5 (%) 88 89 > 85Peer reviewed courses (%) > 18 50Programmes with more than 12 contact hours (%)

100 100 100

Lecturers with BKO (%) 24 41 45Master’s programmes in English (%) 100 100 100Bachelor’s programmes in English 1 1 1Minors (fully English; English/Dutch; fully Dutch) 58 (35) 59 (41; 17; 1) > 55Bachelor’s students with courses abroad (%) 8 15 12ECTS label and degree supplement label yes yes yesDistance learning programmes 0 2 2Honours programme 0 Started 2013 Approved

2015ResearchPhD students with a TSP (%) 97 98 > 90Average duration of PhD programme 4.88 5.0 4.8Graduate schools with a Talents&Topics programme

3 6 6

Tenure track staff members 91 187 105Veni, Vidi and Vici grants 30 (2007-

2010’35 (2011-

2014’32

ERC grants (starting and advanced) as % of grants awarded to Dutch universities

3.9 starting 9 advanced

(2009/10/11)

3.3 starting/consolidator

1.4 advanced (2012-2014)

> 4

Publications in journals with Impact Factor > 20 (rolling three-year average)

20 241) 20

Ranking in Shanghai Life Sciences 36 33 Top 35ValorisationStudents in courses focused on entrepreneurship

60 131 2011 + 10%

OtherP&D meetings (%) 65 76.8 85Overhead, including external PhD students (%) 19 19.5 < 20International staff (%) 19 20.5 Increase011 1) Data from 2013; data for 2014 is only available in May 2015

2.3.6 Sustainability

Our philosophy fits well with setting high standards for sustainability and corporate social responsibility (CSR) in Wageningen UR’s organisation and domain. The risks and oppor-tunities Wageningen UR sees in the field of sustainability are formulated in the previous Strategic Plan. This plan demonstrates that sustainability in education and research plays a significant role in our organisation. This is why Wageningen UR makes decisions in which academic, social and economic interests are considered to an equal degree and in which our


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accountability extends beyond our own activities. This is also enshrined in the CSR Statement of Intent Wageningen UR.

According to the Wageningen UR Integrity Code, Wageningen ‘has an eye for the direct and indirect social consequences of its activities. In light of its commitment to the sustainable development of prosperity and wellbeing, Wageningen UR considers a responsible approach to nature and the environment as well as the welfare of animals to be of utmost importance’. This principle applies to all activities Wageningen UR engages in.

Our commitment to sustainability applies to both education and research, as well as our business activ-ities. The Director of Facilities & Services has a responsibility in this area; the Executive Board member with the Operational Management portfolio has ultimate responsibility. A sustainability group assesses the claims and reports to the Executive Board.

Wageningen UR wishes to maintain its position as one of the most sustainable education institutes in the Netherlands. We are committed to leading the charge in this respect across the full range of our operations. Of course, sustainability is also an important aspect of our policymaking and applying proven technology is part of this vision.

Both students and staff are strongly motivated to contribute to the sustainability of Wageningen UR. Because of this, a clear and recognisable CSR strategy will be formulated in the coming years. The CSR policy is embedded within the organisation through the ISO 26000 mission statement.

Wageningen UR wants to be energy neutral by 2030 and thus, we must become less dependent on natural gas in the coming years. This can be achieved by reducing our consumption and switching to green energy sources. Wageningen UR must also generate its own energy with the wind farm in Lelys-tad and by utilising solar energy.

In 2014, operational management work continued to integrate and visualise sustainable education, research and operational management, as described in the Show it! plan. Three activities are key: further realising our leadership vision in our operations, creating awareness and linking research, education and operational management.

The Wageningen UR Environmental Report 2014 provides insight into the sustainable campus development and Wageningen’s Energy Vision for 2030. The extent to which we are a fore-runner in operational management in the work areas of construction, energy, waste, catering, purchasing, mobility and other areas are described here. The sustainability festival and the activities of the Green Office and the Green Man have served their purpose of helping students and staff to think more about sustainability. They also worked well in terms of the connection between education, research and operational management. In addition, Wageningen UR also scored well on the various CSR benchmarks: SustainaBul, Transparency Benchmark and Greenmetric. As a result, Wage-ningen University has been rated as the most sustainable education institution by students for the second time in a row. Wageningen UR has also been voted the most transparent of all universities and education institutions in its CSR reporting for the third time in a row.

2.3.7 In Dialogue with the World

Our commitment to healthy food and living environment for the growing world population is a complex global challenge. Wageningen UR offers solutions to that challenge by giving young people a solid scientific education. It is crucial that, besides the technical aspects, they also learn that the relevant issues also have socio-economic and cultural facets. Our students learn the importance of dialogue at an early stage. With its research, Wageningen UR also provides building blocks for the solutions required. The knowledge and solutions generated can only be implemented if society lends its support, for example in developing the technology required. Many people have ideas about topics such as healthy food, sustainability, biodiversity and animal welfare.

Contact and exchange with the groups at the centre of the social debate is important and

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must begin early on. This is only possible through intensive communication, dialogue and collaboration with social organisations, governments, companies, community organisations, NGOs and representatives of students and employees. In the past year, Wageningen UR has engaged in intensive dialogues on the use of genetic modification in crop breeding. Our researchers did this via social media, discussion meetings in agricultural regions and info evenings. The discussion regarding the independence of Wageningen UR’s research has been of vital importance. Clients have no influence over the results of the research. Because this is such a crucial topic which touches on the reputation and reliability of our work, much atten-tion has been given to it during internal discussion meetings and in our dialogue with the outside world. Our integrity procedures have also been scrutinised.

Table 2.10 Overview of stakeholder dialoguesType of contact Intended result

EmployeesContact with Executive Board Good employer practicesParticipational Structure Representation of staff interests, culture,

working conditions, sustainability Talent development Development of good leadership, dialogue

with staffCentralised and decentralised strategy meetings

Evaluation of existing strategic plan and crea-tion of new one

Breakfast sessions and informal meetings with Executive Board

Incorporation of suggestions and ideas, iden-tification of problem areas, low threshold

Work visits by Executive Board to Sciences Groups

Meetings and exchanges

Employee Monitor (biennial) Gauge of employee satisfaction regarding work climate, leadership, facilities, culture. In 2014, led to a project against undesirable behaviour.

Resource magazine and online platform Information, exchange and dialogueConfidential Counsellor Pleasant and safe work environment

StudentsDaily contact with professors and lecturers Personal support, level of future-orientation

in study programmesDean’s Office, student welfare Socially safe, healthy and pleasant learning

environmentParticipational structure Quality of education, facilities, safety,

sustainability, internationalisationWURpp (app for students) Collecting student ideas and offering feedback

on activitiesSocial media SpreadtheWURd team Information exchange for and by students via

social mediaIntroduction days Getting acquainted and involvedFacilitating study associations Encourage involvement and offer a social

structureStudents as co-organisers of activities Work experience, involvementResource magazine and online platform Information, exchange and dialogue

Clients/PartnersDirect consultation with clients about contracts

Development and application of relevant knowledge

Consultation within top sectors Developing community/societal research agenda

Green Helpdesk Reception and addressing society’s questionsKnowledge units advisory bodies Social involvement about research agendas

and approaches

KennisOnline, Wageningen World, newsletters Information about research and social involvement


Client days, presentations, receptions, meetings

Exchange of ideas, knowledge access

Memberships of advisory councils, industry associations, etc.

Knowledge sharing, science for impact

Demo days for knowledge end users Practical application of research resultsWebsites for knowledge end users Knowledge access for end users (agricultural

sector, business sector, governments, etc.)Societal organisations

Project-based meetings Sustainability of research application, research ethics

Joint projects Enhancing impact, knowledge supportDialogues and social media Knowledge sharing, exchange, dialogueScience Shop Empowerment of social projects and

organisationsGovernment

Top sectors Quality of research, community and societal research agenda

Direct consultation with Ministries Practical application of knowledge, knowledge transfer, specialisation in specific domains

Local and regional governments Strengthening regional economic develop-ment, practical solutions

European UnionDaily contact Contribution to the EU research agenda,

consultation

Alumni

Regional and international meetings Knowledge exchange, networking, university involvement

Wageningen Ambassadors Mobilisation of social involvement and expertise

Fundraising Enabling social research projectsPupils

Meetings at schools Study information Information days, prospective students’ day Study informationSupport in profile projects Promote social involvement in social issues Educational material and programmes Knowledge sharing review course for teachersRegional school network Knowledge sharing and exchange

Local residentsInformation and discussion meetings Living quality of public spaces, accessibility,

disturbances, etc.Science café, Sunday university, open days Involvement and knowledge sharing

2.4 Education

2.4.1 Profile and Policy

Wageningen University provides academic Bachelor’s, Master’s and PhD programmes and performs fundamental research in the fields of life sciences and natural resources. Research is conducted in graduate schools. Lecturers take part in both the university’s research and education and work intensively with partner institutions at home and abroad.

In 2013/2014, the range of programmes for the almost-10,000 students consisted of 18 Dutch Bachelor’s programmes, 1 English Bachelor’s programme (Tourism) and 28 English Master’s programmes in the fields of Life Sciences, Social Sciences, Environmental Sciences (Appendix 1, Table 1). Wageningen University also has a broad Life Sciences orientation year, which replaces the first year of seven different life sciences programmes. The first two years


of the joint degree in Tourism (BTO) is offered in Breda, provided by NHTV and Wageningen University. The joint degree Water Technology (MWT) is offered in Leeuwarden, provided by Wetsus, University of Groningen, University of Twente and Wageningen University.

To a greater or lesser extent, education in all the programmes is multidisciplinary and, in the Master’s phase, is strongly international in character, both in regards to the curriculum and the composition of the student population (38% international). The international classroom is the tool by which students learn from each other’s cultural backgrounds.

The form and content of education in the Bachelor’s and Master’s programmes is updated whenever necessary and reviewed via the annual ‘education change cycle’. The board of the Educational Institute determines the curriculum of the study programmes based on the board’s responsibility for the quality and study feasibility of the programmes.

To permanently focus attention on the further development of education and our study programmes, Wageningen University is a member of many umbrella associations and national and international organisations relevant to its domain:

– ACA (Academic Cooperation Association) – EUA (European University Association) – ICA (Association for European Life Science Universities) – NUFFIC (Netherlands Universities’ Foundation for International Cooperation) – NVAO (Accreditation Organisation of the Netherlands and Flanders) – Bologna Process Organisation – PIE (Platform for International Education) – Platform EdX (MOOC provider and online learning platform) – VSNU (Association of universities in the Netherlands).

2.4.2 Highlights

We launched the Honours Programme for Bachelor’s students in 2014 and interest was over-whelming from the outset. Of the 114 students interested, 49 were selected. The experiences of students and lecturers alike have been excellent: students have been challenged to maxim-ise their capabilities, and lecturers have had the pleasure of working with exceptionally moti-vated students.

We worked on the macro-efficiency check for the research Master’s in the Social Sciences. This application will be filed in early 2015.

Preparations for the Advanced Metropolitan Solutions (AMS) joint Master’s programme with TU Delft and the Massachusetts Institute of Technology (MIT) have begun. It was decided to begin with a incorporating a specialisation in a few existing Master’s programmes and to then work towards a joint Master’s in 2017.

In 2014, two Massive Online Open Courses (MOOCs) were developed: one in the field of nutri-tion and one in food security. Both will be launched in 2015. Preparations are also in full swing for two distance learning Master’s specialities: Epidemiology & Nutrition, and Plant Breeding. These will be launched in September 2015.

In this reporting year, a discussion has also begun regarding a new Wageningen educational philosophy which better benefits 21st century students. This philosophy is based on four prin-ciples: active participation of students in the learning process, timely feedback for students, utilisation of the diversity in the student population and learning in communities.

The Teacher of the Year Award from the Wageningen University Fund (WUF) was awarded to Prof Huub Savelkoul, Professor of Immunology and Cell Biology, who had previously been nominated several times.

The celebration of the 96th Dies Natalis on 10 March had Changing environments; challenges


for rural-urban development as its theme. The speakers were Rector Magnificus Martin Kropff, Huub Rijnaarts, Professor of Environmental Technology and Director of WIMEK (both Wagen-ingen University) and Rachel Kyte, Vice-president of the World Bank.

The Rector Magnificus opened the 2014-2015 academic year on 1 September 2014. The theme of the opening ceremony was Addressing our world’s great challenges. The new Presi-dent of the Executive board, Louise Fresco gave the speech.

2.4.3 Results and Returns

The success rates of the Master’s programmes remained unchanged from 2013, while those of the Bachelor’s programmes (after four years), as has been the case in recent years, have risen once again. For the students starting in 2010, the most recent students on which this calculation is based, this rate is now 73%, only a few percentage points off the 75% set down in the profile and performance agreements. See Tables 6 and 7 of Appendix 1 for further information.

According to the Keuzegids, Wageningen University has been rated as the best university for full-time education in the Netherlands for the tenth consecutive year. ‘Year after year, educa-tion at the university has stood head and shoulders above the rest’, states the 2015 guide, issued by the Dutch Higher Education Information Centre (CHOI). Of the 18 Dutch Bachelor’s programmes, 14 received the ‘top programme’ distinction. The best programmes in the Neth-erlands are Plant Sciences and International Land and Water Management, both from Wagen-ingen University. There are 61 top programmes in the Netherlands; nearly a quarter of these are found at Wageningen University.

At the end of 2014, Wageningen University again participated in the International Student Barometer (ISB), an international comparative study of satisfaction regarding accommoda-tion, education, study and living environment as well as the facilities of higher education insti-tutes. This time the survey was conducted among all the international Bachelor’s and Master’s students and the international PhD students at Wageningen University. As it turns out, Wage-ningen University is ranked 1 of 11 in the Netherlands, 3 of 28 in Europe and 30 of 170 world-wide.

2.4.4 Quality Assurance

In 2014, Wageningen University introduced two new tools for the Bachelor’s programmes to strengthen the culture required for the continuous improvement of education in accordance with the Deming Cycle: the Programme Evaluation Report and the Bottleneck Course Monitor.

The Programme Evaluation Report combines the results of the National Student Survey (NSE), the Bachelor’s first-year survey and the Bachelor’s graduate survey and provides insight into possible improvements to the programmes. With the Bottleneck Course Monitor, courses that cause delays in the programmes are identified.

The staff of the Educational Institute organises annual workshops for programme directors on the tools to exchange knowledge and experiences. Programme committees discuss measures to improve these problem courses and find solutions for other problems. The Board of the Educational Institute then monitors the scope and quality of the measures taken.

The electronic survey responses on the programme evaluations were generally satisfactory. The evaluations provide crucial feedback to lecturers, programme directors, chair holders and the Examining Board on the quality of education. The latter uses this information to improve the quality of the exams.


The results of the Bachelor’s first-year evaluation for the 2013-2014 academic year were once again very positive, with an average score of 4.0 on a scale of 1 to 5. Of the first-year students, 79% had a positive opinion to the question ‘If you consider all aspects of the first-year programme (content, difficulty, level), how would you rate it in general?’ Of the Master’s graduates, 77% said they would recommend prospective students to do their Master’s at Wageningen University (previously 80%).

In 2014, the Bachelor’s programme Environmental Sciences (Dutch) and the Master’s programmes Environmental Sciences and Urban Environmental Management was re-accred-ited by the Accreditation Organisation of the Netherlands and Flanders (NVAO). The Education minor was also reviewed and positively assessed. On this basis, Wageningen University will apply for re-accreditation with NVAO.

2.4.5 Funding

Education at Wageningen University is funded by the first flow of funding for education and research (198 million Euros), namely direct government funding (171 million Euros) and the proceeds from tuition and course fees (27 million Euros). The direct government funding was fixed at a maximum funding increase of 2%. This decision was based on the funding agree-ments with the Ministry of Economic Affairs set out in 2001. The funding parameters of the model that calculates the government funding for Wageningen University – based on the number of enrolled students, degrees and completed PhD programmes – have increased to such an extent that a funding limit has been set at 7.8 million Euros. The external educational funding therefore did not increase proportionately to our student numbers. And yet, Wagenin-gen University has maintained last year’s internal system in which educational resources are allocated based on real education data.

2.4.6 Students

2.4.6.1 Student Numbers

Interest in Wageningen University’s programmes increased slightly in 2014 once again. The student intake for the Bachelor’s programmes (first-year higher education students) rose by 1.5%, while the intake for the Master’s programmes (first-year) rose by 4%. However, our internal intake saw a slight decrease of 3%. Lateral entry climbed by 8%, which is entirely due to domestic lateral entries. These were mainly HBO degree holders and Bachelor’s gradu-ates from other Dutch universities.

On the reference date of 1 October 2014, 5% of Bachelor’s students were not Dutch: 219 of a total of 4,543 students. Approximately three quarters of these were German. Of the Master’s students, 38% are not Dutch: 1,722 of 4,562, spread over 98 nationalities. The main nation-alities are Chinese (380), German (194), Greek (152), Italian (96), Indonesian (94), Spanish (84) and Mexican (56).

All Master’s programmes are taught in English and are provided to Dutch and non-Dutch students together.


Figure 2.4 Distribution of the 1,941 international students (BSc and MSc) at Wageningen University according to continent, reference date 1 October 2014 (excluding exchange students)

2.4.6.2 Student Recruitment

In 2014, online student recruitment further increased, especially in regards to the integration of online communication by Wageningen UR. In our social media team, activities were brought together via Twitter, Instagram, Pinterest, LinkedIn and Facebook. The content planning of the communication was created in consultation with involved parties.

Internal communication has become more important in order for students, staff and alumni to really act as brand ambassadors for Wageningen University. In 2014, the WURPP app was launched, which encourages students to perform assignments that generate input for recruit-ment activities, such as taking photos and providing information, etc.

Much attention has been given to the marketing of our new online educational activities: the recruitment of students for the second new online Master’s programme and all the communi-cation and marketing involved in the new MOOCs.

On the international front, much attention has been given to following up on leads. Sufficient numbers of potential students come in contact with us on a regular basis through the website, the representatives network and the exhibitions visited by international audiences. These indi-viduals receive as much customised information as possible.

New online opportunities are being utilised internationally. In this past year, our first webinars were organised: online meetings where prospective students can get to know study advisers and programme lecturers from Wageningen Campus via webcam. In the coming years, this will be used more frequently, making travel and flights, in particular, unnecessary.

2.4.6.3 Student Reception

For the most part, the Student Service Centre (SSC) receives students and provides student services. The SSC consists of three teams:

– Student Administration: admission, registration, enrolment, graduation – International Office: reception and administrative assistance to international students – Student Counselling: student counselling and welfare.

1,002 from EEA countries

22 from other European countries

122 from Africa

638 from Asia

153 from North and South America

4 Other


In the summer months of 2014, the popular Infopoint was organised for the fourteenth time. International students from later study years helped new international students to quickly find their feet in Wageningen. Employees were also on hand for the reception of international exchange students.

The intake of international students was slightly lower in 2014 than in 2013. The number of international students that were not from exchange programmes remained about the same. The number of admission requests for a Master’s programme at Wageningen University rose slightly compared to the previous year.

In 2014, much attention was given to a number of IT projects that are essential to our abil-ity to offer students optimal service. By far, most attention was given to updating the student information system. There has also been a focus on data conversion and interfacing with other systems. The introduction of the new system is scheduled for the end of 2015.

Wageningen University offers its international students an accommodation guarantee. Wage-ningen UR has 750 private accommodation units for this group of students, in addition to the 1,200 tagged rooms belonging to Idealis. In 2014, all international students were able to find accommodation in a regular student room directly and peak period housing facilities barely needed to be used. The contract with Idealis ends at the end of 2015 and therefore, negotia-tions have begun towards coming up with a new contract. An agreement has been reached on a new model of student housing in which all accommodation units are available to all students, in place of the current model in which the accommodation units available to Dutch students are separate from those available to international students.

2.4.6.4 Study and Student Counselling

For the purpose of good study progress, Wageningen University provides its students with study counselling from study advisers and student counselling through student deans and psychologists.

Because of the continual increase of student numbers, study counselling was once again expanded in 2014. We continue to strive for further professionalisation of the study advisers. With the implementation of the ‘binding study recommendation’ (BSA) that was introduced at the start of the 2014-2015 academic year, study advisers play a significant role.

Students are given assistance through the Student Counselling sub-department, which consisted of four deans (3.3 fte) and three psychologists (1.7 fte) in the reporting year. For assistance in some courses, an external student counsellor and psychologist have been hired.

The student dean’s office conducted 1,172 interviews in 2014 with a total of 867 students. The number of students is slightly higher than in 2013, but the number of interviews is slightly lower. Because there are more students, this indicates that relatively fewer students have used the services of the dean’s office. About a fifth of the interviews were related to studying with a disability. A large part of the interviews had to do with study progress, study delays and exceptional circumstances of individual students. Four study skills training courses were conducted in the reporting year.

The number of registrations for an interview with a student psychologist was significantly higher than in the previous year. 667 students had one or more interviews with a student psychologist, with the total number of new registrations being 709. That is an increase of 30%. In all, 1,621 individual interviews were conducted, compared to 1,394 in 2013. The number of follow-up interviews per student fell again slightly: students are quickly referred to primary and secondary care facilities outside the university and to group training sessions conducted by the student psychologists.

In 2014, fifteen students participated in a performance anxiety training course conducted by an external psychologist. As in previous years, the ‘Schuit groups’ for students who have


issues with motivation, study pace and/or exams were held four times in the year with a total of forty students. The course ‘Voluit Leven’ (live life to the full) was also provided for students with symptoms of stress, mild depression, or anxiety with 24 students following this course last year. A new course was developed for both Dutch and international students suffering from severe performance anxiety issues: ‘Coping with Presentation Anxiety’. Eight students participated in this course.

In order to fill the position of student physician, a contract was signed with general practice Van der Duin & Van Dinther in Wageningen. This practice accepts all students, PhD students and visit-ing staff of Wageningen University in need of regular GP care and provides student physician services on behalf of the university.

2.4.6.5 Student Facilities

Wageningen University and numerous student organisations are active in working to provide an attractive study and living environment. The university places great emphasis on this and supports many of the organisations.

Sports Centre De Bongerd (SCB) is the sports centre for students and employees of Wagen-ingen UR. SCB encourages responsible exercise and sports for students and staff. It offers a high quality sports programme with a broad range of sports and activities in addition to excel-lent indoor and outdoor facilities.

All students and staff of Wageningen UR are able to use the SCB facilities at reduced rates. A ‘right to sports’ gives students the opportunity to participate in all the sports, training sessions and courses SCB offers – from athletics to swimming, seven days a week.

The Wageningen University’s sports foundation, SWU Thymos, promotes student sport and exercise by organising all manner of events and internal competitions. The foundation promotes the interests of sporting students – both the individual sportsperson and members of the 24 student sports clubs.

A new student sports club was added in 2014, strength training club Wageningen Beasts. Additionally, one or more clubs will likely be added this year as well. In addition, the member-ship of almost all the sports clubs increased in the past year.

2.4.6.6 Profiling Fund

A number of regulations to support students financially have been incorporated into the Wage-ningen University Profiling Fund:

1. Student Financial Support Regulation (FOS regulation) (due to force majeure, professional sport and recognised administrative activities)

2. WU study financing for students following a two-year Master’s programme in Social Sciences who are entitled to Dutch study financing (MCS, MDR, MID and MME)

3. The Wageningen University Fellowship Programme: study grants/waivers for non-EEA students

4. Social Emergency Fund

In 2014, 388 EEA students and 13 non-EEA students took advantage of the FOS regulation, totalling €449,469 and €48,964 respectively. Of the 401 students funded, 97% were eligible based on recognised administrative activities including membership of the Student Council and board membership of a study or student association, and 3% were eligible based on grounds of recognised force majeure.

140 EEA students took advantage of the WU study financing for students following a two-year Master’s programme in Social Sciences, totalling €480,946. Non-EEA students did not use this funding. To be entitled to this funding, one must be entitled to Dutch study financing


and thus, non-EEA students are only eligible under very special circumstances (e.g. refugee students).

Only non-EEA students are eligible for the Wageningen University Fellowship Programme. In 2014, 25 grants for all or part of the institutional tuition fees were awarded to outstanding students, totalling €242,645. Also, 494 tuition fee waivers to a maximum of the institutional tuition fee were granted because of institutional cooperation or agreements with sponsors, totalling €1,332,343. Altogether, expenditures for this programme came to €1,574,988.

A single student (non-EEA) was granted a loan from the Social Emergency Fund of €1,000 for unforeseen, non-recurring expenses that were not the fault of the student.

2.4.6.7 International Exchange

In 2014, Wageningen University had more outgoing exchange students than incoming for the first time. The number of outgoing students is growing steadily, while we regulate the number of incoming students. The interest in exchanges by Wageningen University students is encour-aged by a host of workshops and activities including info meetings for each programme. In order to better process and supervise the number of outgoing students, the selection process has been streamlined once again. In addition, the new rules of the Erasmus+ programme have now been implemented. The number of outgoing students rose to 332 in the 2014-2015 academic year (reference date 17 February 2015). Of those, 296 participated in exchange programmes within the EU with grants, 1 within the EU without an Erasmus grant and 35 outside Europe. As of 1 February 2015, there were already 343 requests for the 2014-2015 academic year, showing that we can expect tremendous growth this year.

The number of incoming students has dropped to 308 in 2014-2015. This was caused by the limit put on student numbers in the bilateral agreements within the new Erasmus+ programme and the end of the SKILLS project with South Africa.

The incoming students were generally at a good level and performed well. They provided an addition to the diversity of nationalities experienced at Wageningen and contribute to the international character of our education. The social reception of the incoming exchange students has become increasingly focused on them by organising regular activities in addition to the welcome drinks that are already organised for this group in each period. The arrival of the students has been smooth. They have been very enthusiastic about the personal guidance they receive from the Erasmus coordinators and about the form and content of the educa-tion. They have been increasingly integrated into the regular study programmes at Wagen-ingen University. The housing problem was solved in 2014. The housing quota for exchange students was admittedly too limited and was mainly attributed to the influx of students from the United States and other non-EU countries, but for the students of partner universities in Europe housing was made available outside of the housing quota.

2.4.6.8 Student Participational Structure

Wageningen University students enjoy participation at different levels within the university. In the programme committees, in the board of the Educational Institute in regards to content and quality of the programmes as well as in the Employees Council of the Sciences Groups.

At the central level, students hold seats in the Joint Student Staff Council (GV) and the Student Council (SR). The Student Council consists of twelve full-time members from various groups and nationalities. Topics on the agenda of the Student Council in 2014 included the university’s vision in regard to the growth of student numbers, matching activities for Bache-lor’s students, the enrolment restriction for Nutrition and Health, the education and examina-tion regulations and the Student Charter, the regulations governing student financial support, students and entrepreneurship and budgets for student facilities and profiling funds. The elec-tion turnout in 2014 was 35%.


2.4.6.9 Complaints and Appeals

In this reporting year, the Advisory Committee on Disputes (GAC) received 4 appeals from Wageningen University. Two of these were directed against a decision based on the Student Financial Support Regulation, while the other two were in response to a decision based on the Subsidy Scheme for vaccinations and travel-related costs for internships/theses. In two of the cases, the Executive Board agreed with the appeals and the GAC was not required to offer a recommendation. In the other two cases, the GAC, after hearing the parties, advised the Executive Board to declare the appeals unfounded.

Three appeals were filed with the Examination Appeals Board (CBE) of Wageningen University. One appeal was directed against the decision to deny the appellant admission to a Master’s programme, and one was against an assessment decision. In these cases, the parties reached an amicable settlement and so the EAB did not consider the substantive details of the appeal. The third appeal was directed against a decision to deny the appellant admission to a Bach-elor’s programme. This appeal was still pending during the preparation of this annual report.

2.4.7 Wageningen Academy

Wageningen Academy provides courses and training programmes for professionals working in the business sector and in governmental and semi-governmental organisations. Wageningen Academy once again acquired more projects last year. Examples include the learning process Expeditie Ruimte voor de Provincie Limburg, the Master’s programme Agri & Food for the Comité van Graan-handelaren and an in-company training course in Plant Breeding for Rijk Zwaan. The range of courses with open enrolment was expanded. The Plant Sciences Group set up an online learn-ing track Better Safe than Sorry for laboratory staff.

The number of international initiatives also grew. Collaboration with the CHIC Group in Shang-hai was expanded and, in October, the Holland Centre was opened there by Minister Ploumen. Wageningen Academy provides the courses for this project which aims to help Dutch compa-nies successfully do business in China. Besides participating in the steering committee of the Sino-Dutch Dairy Development Centre, training courses for farm managers were organised in collaboration with FrieslandCampina and the Chinese Agricultural University. Dairy experience days were organised in the Netherlands for participants from the Chinese dairy sector.

In 2014, the European Food and Agri Seminar (EFAS) was embedded in Wageningen Academy. In October, Wageningen Academy’s first TopDebate took place for the Agri & Food Summit: Een keten met geweten (A chain with a conscience).

2.4.8 Alumni

In 2014, Wageningen University had a network of 42,245 alumni and PhDs spanning approxi-mately 120 countries. Alumni are kept informed of relevant developments in the Wageningen domain. We provide them with online meeting platforms at www.wageningenUR.nl, via social media, and a number of face-to-face meetings both at home and abroad.

Local presence abroad is becoming increasingly important and, therefore, an alumni chapter was founded in China and Indonesia. In cooperation with the Wageningen University Alumni Office, alumni organise various activities there.

The Dutch alumni network Wageningen Ambassadors, consisting of 45 prominent alumni, has been active on a number of fronts during this reporting year. The Ambassadors are Wage-ningen graduates and all are leaders in business and government and are sympathetic to Wageningen. With the deployment of their network, experience and financial resources, they significantly contribute to the link between Wageningen UR and society. This past year, they were actively involved in the campaign Food for Thought, Thought for Food aimed at raising large donations for ground-breaking research. The campaign was successfully concluded at

http://www.wageningenUR.nl/


the departure of the then President of the Executive Board, Aalt Dijkhuizen who had under-taken the initiative. The financial objective of €15 million was achieved 3.5 years after the initiative began. Other projects which the Wageningen Ambassadors have supported include tasting lessons at primary schools and the Africa Agribusiness Academy Project. Alumni dona-tions to the Wageningen University Fund (WUF) aim to promote the growth and prosperity of Wageningen University. The Fund pursues this objective by, for example, contributing to greater brand awareness for the university, encouraging international student activities and rewarding excellence with the presentation of annual prizes.

2.4.9 Outlook

Wageningen University is an attractive university for Dutch and international students and would like to retain this status. Because of this, the university strives to effectively respond to the rapidly growing student numbers. Our basic principle is that education and research are inextricably linked, with tasks in both areas remaining equal and balanced. On a limited scale, full-time lecturers may be appointed.

Our educational approach is renewed often wherein the concept of flipped learning plays an impor-tant role. Lecturers are encouraged to learn from each other in learning communities and emphasis is placed on increasing the student response in the education evaluation.

Outstanding students, in the Master’s phase as well, can expect further challenges and in-depth teaching through the Honours Programme. The experience gained here is also used to improve the regular programmes.

The enrolment restriction instrument will only be used in the Bachelor’s phase and only temporarily. Selection will play a greater role in the Master’s and PhD phases. Student dropout rates will be limited with a well-designed learning process.

In a university community with increasing student numbers and nationalities, additional attention will be given to creating a social environment with sufficient cohesion.

The focus of education will shift from the initial Bachelor’s and Master’s programmes to other levels and target groups, in one cohesive educational system. The core of all of this will be Wageningen Campus (full-time Bachelor’s and Master’s students in Wageningen). Surround-ing this core an outer ring will be developed in which the majority of education will be offered in the form of distance learning and online learning (full-time and part-time Bachelor’s and Master’s students). A second ring consists of online educational elements via Platform Edx; Wageningen University has entered the ranks of universities such as Harvard and the Massa-chusetts Institute of Technology (MIT) in offering Massive Open Online Courses (MOOC’s) for students of partner institutes in developing countries and elsewhere. The core and the outer rings utilise the same educational elements and facilities, with students moving freely between them.

The great diversity in the cultural backgrounds of students provides crucial opportunities to improve our quality of education. This calls for a balanced composition of the international classroom, even in the Bachelor’s phase.


2.5 Research

2.5.1 Policy and Organisation

The research at Wageningen University is conducted through chair groups. Each chair group, led by a professor, has its own sphere of expertise within the domain of ‘healthy food and living environment’.

Wageningen University leads six graduate schools within an overarching organisation, Wagen-ingen Graduate Schools:

– Experimental Plant Sciences (EPS, national graduate school) – Wageningen School of Social Sciences (WASS) – The C.T. de Wit Graduate School Production Ecology & Resource Conservation (PE&RC) – The Graduate school VLAG (Nutrition, Food Technology, Agrobiotechnology and Health – Sciences, national graduate school) – Wageningen Institute of Animal Sciences (WIAS) – Wageningen Institute for Environment and Climate Research (WIMEK) is part of the

national graduate school SENSE.

In addition, Wageningen University participates in the following graduate schools which are led by other organisations:

– Research School for Resource Studies for Development (CERES) – Institute for Sustainable Process Technology (ISPT) – Research Institute and Research School for Economic and Social History (N.W. Posthumus – Institute) – Graduate School of Polymer Science and Technology (PTN) – Graduate Research School of Science, Technology and Modern Culture (WTMC) – Interuniversity Centre for Educational Research (ICO) – Netherlands Institute for Catalysis Research (NIOK).

The graduate schools have three core tasks. First, they coordinate a coherent research programme for the university within the mission of the graduate school. Second, they ensure the protection, monitoring and advancement of the quality and progress of academic research (PhD students, postdocs and researchers). Third, they develop, facilitate and coordinate the postdoctoral education. And finally, they organise discipline-specific courses.

The graduate schools of Wageningen University are accredited by the Royal Netherlands Acad-emy of Arts and Sciences and are therefore subject to quality assurance controls (see section 2.5.5 Quality Assurance).

In the last year of the 2011-2014 planning period, Wageningen University again invested additional resources into the societal themes Sustainable food production, Customised nutri-tion, Sea and coastal zones and Bio-refinery, and in three scientific themes, namely Systems biology, Information, behaviour and governance and Complex adaptive systems.

In the graduate schools of DLO, research is grouped around basic research, policy support research, legal research and top sector research.

The basic research has seven topics:

– global food security – sustainable food supply chains – biomass for the biobased economy – sustainable development of the green-blue space; – healthy and safe food – transition, innovation and behaviour


– technology development

The policy support research is conducted in two programmes: Nature, landscape and rural areas and Agro.

Legal research is conducted in the Institute for Food Safety RIKILT and the Central Veterinary Institute CVI. There are four programme units for Legal Research Tasks (WOT):

– Nature and Environment (NMP) – Centre for Genetic Resources, the Netherlands (GCN) – Centre for Economic Information (CEI) – Centre for Fisheries Research (CVO)

Research within the top sectors Agri-food and Horticulture & Propagation Materials is managed by the Top Consortium for Knowledge and Innovation (TKI), specifically set up to manage these two top sectors. Planning for each top sector is done on the basis of questions, such as those formulated in the context of the ‘golden triangle’ of business, government and knowledge institutions. From these questions, public-private partnerships (PPPs) arise through the implementation of projects and programmes.

2.5.2 International

Europe is Wageningen UR’s home market and, within the framework of EU programmes, collaboration takes place with many partners. In relation to other comparable institutions, Wageningen UR is very successful at landing EU projects.

Wageningen UR has opted for priority and focus countries in its international approach. In these priority countries, proactive work is done in collaboration with partners in the country, while in focus countries, Wageningen UR operates reactively.

The priority countries in Africa are Ethiopia and Ghana. Wageningen UR is particularly successful in Ethiopia with five large projects. The focus countries are Mali and Mozambique. The Wageningen UR coordinated PROIntensAfrica project started in 2015. This is a long-term strategic partnership in which 15 European and 8 African partners perform joint research aimed at ‘sustainable intensification of the agri-food system in Africa’. Management of the project is in the hands of Wageningen International, FARA and CIRAD.

In the Middle East, Saudi Arabia and Egypt are the focus countries and Turkey is the priority country. In Central Asia, Russia is the priority country and the Ukraine is the focus country. In Asia, China, India and South Korea are the priority countries and Indonesia, Malaysia, Thai-land and Vietnam are the focus countries. Wageningen UR is particularly active and successful in China. Not only in its collaboration with other knowledge institutes, but also in its partner-ships with businesses and public-private partnerships. With the Chinese government’s plans to further modernise China’s agricultural system, the role of the Netherlands and Wageningen UR will be even greater in the future. There is a Wageningen UR regional office in Beijing.

In Latin America, Brazil and Chile are the priority countries, while Argentina, Colombia and Mexico are the focus countries. The Wageningen UR office in Chile is shared with the Wage-ningen UR Chile programme. In Colombia and Mexico several major new programmes were launched in 2014.

In the industrialised world, the United States is the priority country and Canada, Japan and New Zealand are the focus countries.

In several countries a number of Wageningen UR knowledge units have country or project offices, for example, in Bangladesh, Uganda, Saudi Arabia and Zambia.


Wageningen UR is a member of several umbrella organisations, including AgriNatura (The European Alliance on Agricultural Knowledge for Development), AgriProfocus, EFARD (Euro-pean Forum for Agricultural Research for Development) and ELLS (Euroleague for Life Sciences).

Account managers have also been employed at Wageningen UR to manage contacts with organisations such as CGIAR (global research partnership for a food-secure future), CTA (Technical Centre for Agricultural and Rural Cooperation) and FAO. Especially in Africa, excel-lent contacts exist with umbrella organisations such as AGRA (Alliance for a Green Revolution in Africa), ANAFE (African Network for Agriculture, Agroforestry and Natural Resources Educa-tion), FARA (The Forum for Agricultural Research in Africa) and RUFORUM (Regional Universi-ties Forum for Capacity Building in Agriculture).

2.5.3 Results

The awarding of seven Veni and three Vidi grants in 2014 brought the total number of laure-ates since the beginning of the innovational incentive in 2002 up to 60 Veni, 30 Vidi and 7 Vici grants. Since the ERC grants were set up by the European Research Council in 2007, five ERC Starting Grants were awarded to Wageningen University, one of which was in 2014 plus seven ERC Advanced Grants. The ERC Consolidator Grant was set up in 2013, of which, Wageningen has received one.

Wageningen UR accounted for 4,125 scientific publications4 (Figure 2.5).

There were also more PhDs in 2014 than in the previous year: 287 up from 273 in 2013. Of the PhDs, 154 were women (54%). The previous education (PhD, Master’s) for 109 PhD students took place outside the Netherlands. Of the PhDs, 165 (57%) did not have the Dutch nationality. The percentage of PhDs with a Training and Supervision Plan (TSP) is 96% as in 2013.

In the top sector Agri & Food, the Topconsortium for Knowledge and Innovation Agri & Food (TKI Agri & Food) selected 31 new public-private partnerships (PPPs) in 2014. Within the top sector Horticulture and Propagation Materials there were about 20 PPP proposals. The DLO Foundation participated in these PPPs and funding was received from the Ministry of Economic Affairs, while businesses provided 50% of the financial contribution.

Figure 2.5 Number of scientific publications from Wageningen University, DLO Foundation and total (adjusted for co-authored publications)

4 Reference date 12-5-2015. During the year, publications will be added retroactively. In the total number of

academic publications, duplications have been omitted.

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2.5.4 Knowledge Valorisation

2.5.4.1 Social and Economic Valorisation

The idea of knowledge valorisation is to utilise knowledge and academic results for the good of society whenever possible. The concept is inextricably linked to the core tasks of education and research at Wageningen UR.

Our knowledge makes a significant contribution to innovation and progress. Economic valori-sation is accomplished through the conveyance of technology with a focus on patents, licenses and spin-offs. However, at the same time, Wageningen UR provides knowledge valorisation for society. Scientific knowledge is used to solve problems in society. This can be done through education or by another route. See the knowledge valorisation website.

In this reporting year, a vision for the professionalisation of Wageningen UR’s activities in the field of valorisation was developed. A set of valorisation indicators were established for which a baseline assessment was performed in 2013. From 2015, these indicators will be annually assessed and reported.

With a wide variety of valorisation activities, Wageningen UR ensures a strong connection between its education and research and the needs of business and society.

2.5.4.2 Collaboration with Companies

An important component of Wageningen’s knowledge valorisation is co-creation: the joint creation of value from research with stakeholders and other parties. In 2014, Wageningen UR conducted more than 100 projects and programmes funded by public-private partnerships (PPPs), especially by participating in the top sectors Agro & Food and Horticulture and Propa-gation Materials. Wageningen UR also participated in various consortiums for the development of research, education and innovative business clusters at the regional level with the regional Food Valley as a prime example. The same thing happened at the national level as a concept plan was created to link the business sector and Wageningen UR nationally.

The Green Helpdesk, the ‘business desk’ of Wageningen UR, makes Wageningen UR’s knowl-edge accessible to national and international companies, governments, NGOs and other organisations. In 2014, 510 research applications were processed which led to introductory meetings, knowledge exchanges and research assignments.

Research projects with the business sector led to co-authored publications in academic jour-nals and trade journals. (Table 2.11)

Table 2.11 Number of co-authored publications by Wageningen UR with partners within and outside of the academic world, worldwide

2011 2012 2013 2014Corporate (business) 112 120 110 102Academic 1,673 1,892 2,115 1,998Government 568 628 690 606Medical 30 36 28 34Other 91 116 116 146Total publications (co-authored & other) 1,874 2,111 2,334 2,195Publications with business as % of total 6.0 5.7 4.7 4.6

Source: Scopus. 2014 Elsevier B.V. All rights reserved. SciVal ®

By participating in the entrepreneurial initiative Startlife, Wageningen UR encourages and supports researchers who wish to start a business (spin-offs). See the knowledge valorisation website.




Wageningen UR offers courses for professionals through the Centre for Development Innova-tion (CDI) and Wageningen Academy.

2.5.4.3 Utilising Intellectual Property

Wageningen University and the DLO Foundation protect their research results by claiming intellectual property and disseminating new technology, including through licensing. In 2014, 17 new patents were filed (Table 2.12).

Table 2.12 Number of Wageningen UR patents

2011 2012 2013 2014Number of Patents 12 18 21 17

2.5.4.4 Tackling Social Issues

Making our knowledge and knowledge infrastructure accessible to businesses, citizens and societal organisations is an important part of Wageningen UR’s knowledge valorisation. This is done through the Science Shop, Academic Consultancy Training (ACT) and the Educa-tion Project Services. In research projects, students and staff at Wageningen UR search for answers to research questions from companies, governments and societal organisations. Students can earn study points in real life situations with such external assignments. In this way, they learn to apply academic skills to solving problems in society. This usually takes place in a multidisciplinary environment, with great attention to the practical value of the recommendations for the external client. With these types of Learning in Communities Wagen-ingen UR promotes dialogue between science and society.

2.5.4.5 Developing Entrepreneurial Skills

By participating in Food Valley Direct, students conduct assignments from small and medium-sized enterprises within their study programme. One of the courses in which students can learn specific entrepreneurial skills is the Academic Consultancy Training, a Master’s course in which they work on assignments from the business sector and society. Wageningen University offers internships and graduate subjects through which students come in contact with companies and the government.

2.5.4.6 Contributing to Green Education

The Wageningen University science hub (Wetenschapsknooppunt Wageningen University - WKWU) and the Bètasteunpunt Wageningen (academic support services) together with researchers from Wageningen UR develop lesson material and activities for primary and secondary educa-tion. Through this, Wageningen UR contributes to socially relevant, challenging and attractive education and to the quality of inflowing students. In 2014, the WKWU carried out some fifty projects allowing more than 1,600 children to become acquainted with themes and research-ers from Wageningen UR. Bètasteunpunt Wageningen reached over 500 teachers through courses, workshops and teacher development teams. The educational resources have since been accessed by thousands of teachers, both online and offline. In the Junior Consultancy Training talent programme, around 500 outstanding pupils worked on numerous social issues.

With the assistance of public-private partnerships (PPPs), Wageningen UR provides a major contribution through lessons on nutrition and food in primary education. This is done through the Food Education Platform, the ‘Smaaklessen’ (tasting lessons) school programme and the EU School Fruit Scheme. In the 2013-2014 school year, about 4,000 primary school children


in the Netherlands were reached with these programmes through educational resources, workshops for teachers, newsletters, online and offline activities and distribution of more than 13 million servings of fruits and vegetables.

Wageningen UR also participates in the Green Table – the partnership for green education. This is the successor of the Green Knowledge Cooperation (GKC).

2.5.4.7 Sharing our Knowledge and Research Infrastructure

Wageningen UR offers access to state-of-the-art research facilities both to its own research groups as well as to companies and institutions in the agro-food sector and in the Food Valley. This is done through the Centre for Advanced Technology AgroFood (CAT-AgroFood) and other organisations such as Algae Parc, CKP, Carus animal facilitation, Unifarm, RIKILT, NMR and Modutech.

The results of publicly funded research can be accessed through the library Kennis Online, METIS and other online databases as well as through a large number of target group-focused websites. The Wageningen UR website offers various theme-based files, including one for activities in the field of knowledge transfer. In addition, research results are not only made available through theme days, business cafés, professional networks and lectures on campus in Wageningen and Food Valley, but also through regional ‘hotspots’ such as the Southwest Delta, the Dairy Campus in North Netherlands and the Greenports.

2.5.5 Quality Assurance

All graduate schools which have Wageningen University as the lead organisation are accred-ited through the Accreditation Commission of Graduate School of the Royal Netherlands Academy of Arts and Sciences (ECOS-KNAW). Although the ECOS has been abolished, the accreditations granted are still valid. They apply for six years. Thereafter, the accreditation (in the case of good performance), if desired, will be replaced by a recommendation from the peer review committee to continue the running of the school. The latter was one of the recommendations of the national graduate school SENSE which was externally assessed in 2014 and of which WIMEK constitutes a significant part. Wageningen University, along with the VU University Amsterdam, is one of the two lead organisation universities of SENSE. The research inspections at Wageningen University are part of the national framework in which each university has an obligation to submit to an external assessment every six years. On top of this, the midterm assessment is also conducted in the interim. All of these inspections are conducted according to the Standard Evaluation Protocol (SEP) which was developed and adopted by the Royal Netherlands Academy of Arts and Sciences (KNAW), the Netherlands Organisation for Scientific Research (NOW) and the Association of Universities in the Nether-lands (VSNU).

Wageningen University conducts its external inspections with the graduate schools as a lead-ing entity. All of Wageningen UR graduate schools and all chair groups integrated within them were assessed in mid-2009 except for WIMEK-SENSE, which was assessed in 2007. The other five graduate schools had their midterm assessment in 2012 and WIMEK had theirs in 2010. The International Advisory Board of each graduate school took on the role of sounding board in these midterms and was very positive about the development of all the groups, without exception.

As previously indicated, WIMEK-SENSE (as a part of SENSE) was inspected last year with excel-lent results. The Executive Board of Wageningen University – as well as the Executive Boards of the other participant universities (and the IHE Delft) – endorsed the conclusions of the final report. The recommendations of the committee will be implemented in the coming years.

Work is currently underway for the research inspections of the other Wageningen graduate schools, which are due in mid-2015.

http://www.wageningenur.nl/nl/Onderzoek-Resultaten/Projecten-EZ.htm



The evaluations of the DLO Foundation’s research institutes are included in the Funding Regulations of the DLO Foundation and are part of the agreements between the Ministry of Economic Affairs and the DLO Foundation. The inspections take place on the basis of an evalu-ation protocol derived from the national university Standard Evaluation Protocol (SEP). The institutes are assessed on academic quality, economic and societal impact, research manage-ment and viability. The WOT institutes are also assessed on the execution of their statutory duties. The inspection reports, together with a plan of action for the implementation of the recommendations of the peer committee will be sent to the Ministry of Economic Affairs. In 2014, IMARES was assessed by an international peer committee according to this protocol. Despite the difficult period IMARES now finds itself in following several years of prosperity, the committee was still very positive. Based on the scientific quality of the institute, they concluded that, with the right approach, IMARES will be able to find its way out of the current slump due to its great relevance to both society and private stakeholders. The commit-tee also recommended an approach to take. The inspection reports of both LEI (2013) and IMARES, along with the associated action plans of both institutions, were sent to the Ministry of Economic Affairs.

2.5.6 PhD Students

The graduate schools ensure a challenging a PhD programme and are committed to attaining the highest possible level of their PhD students. Their success has been demonstrated numer-ous times by the positive assessments received after inspections and by the participation levels of PhD students from elsewhere in Europe in the courses offered in Wageningen. The number of PhD students registered at the graduate schools declined slightly in 2014. This is due to changes in research funding, such as the termination of FES programmes and the tran-sition of the EU FP7 programme to HORIZON 2020, temporarily resulting in fewer ‘calls’.

The total number of PhD students at the end of 2014 stood at more than 1,900. Most PhD students are affiliated with one of the Wageningen graduate schools EPS (220), WASS (419), PE&RC (337), VLAG (408), WIAS (209) and WIMEK (313). The other (11) PhD students are affiliated with graduate schools led by other organisations.

2.5.7 Funding

2.5.7.1 Wageningen University

Research at Wageningen University is funded by direct government funding, indirect govern-ment funding and contract funding. The amount of direct government funding for education and research was €198 million in 2014. The indirect government research funding, of which a large part came from the Netherlands Organisation for Scientific Research (NOW), amounted to €23.5 million last year. Contract research accounted for €78.2 million.

The graduate schools had €2.3 million of their own resources at their disposal for the appoint-ment of PhD students and postdocs in 2014. Some graduate schools allocated these resources fully through their own ‘open competition’ whether or not on the basis of particular themes. Other graduate schools chose a combination of open competition, resource allocation for newly appointed professors, Veni/Vidi laureates and co-funding of subsequent rounds in the ‘new style’ NWO Graduate Programme, of which NWO only finances the first round.

2.5.7.2 DLO Research Foundation

The main client of the DLO Research Foundation is the Ministry of Economic Affairs, with €131.1 million for programme research and €8.6 million for contract research. A growing part of DLO’s research is funded by other parties such as those in the business sector (€53.8 million), the EU (€24.5 million), governments (€45.4 million) and other clients (€17.6 million). The last category also includes the declining revenue from the product boards.


2.5.8 Outlook

The quality of our research provides us with a good starting position. We strive to maintain our strengths, such our excellent access to the European Union (EU) and the business sector, the link between fundamental and applied research and our focus on current and relevant research subjects.

In 2015, we will start with the implementation of the plans outlined in the 2015-2018 Stra-tegic Plan. This should lead to better collaboration between the different parts of the organi-sation (One Wageningen) and to research conducted on subjects at the intersections of knowledge from different disciplines. With a new branding policy and improved contact with influential stakeholders, we are developing the way we will present ourselves to the world.

Society demands more contact and exchange with the university and its research institutes than previously. Wageningen UR takes this into account in regards to the direction and content of its science and valorises its research more strongly in applications and innovations.

2.6 Employees

2.6.1 Human Resources in Strategic Planning

The Human Resource policy of Wageningen UR is inextricably linked to our organisation’s ambition to make a significant contribution to quality of life as the leading European knowl-edge institute in the domain of ‘healthy food and living environment’. Continuing to improve the quality of both its employees and management must then continue to be an important objective. Wageningen UR therefore expects its employees to invest in their own skills in order to remain sustainably employable.

Against this backdrop, in 2014, Wageningen UR’s HR policy primarily focused on:

– sustainable employability – talent and leadership development – gender balance – academic integrity – internationalisation – operational excellence

2.6.1.1 Sustainable Employability

Sustainable employability involves vitality, work capacity and employability. Every employee is primarily responsible for this as he/she also has the most influence on this. The organisation formulates clear expectations in terms of results and development and supports employees in their achievement of this.

The biannual employee monitor was carried out last year. This is meant to measure how employees feel about work-related issues. 54% of employees participated in the monitor. The results showed that employees are very engaged in Wageningen UR and their work. However, they sometimes feel hindered by bureaucracy and poorly functioning IT systems in the execu-tion of their work. A focus on more mutual cooperation is seen as an opportunity to lend the organisation more clout.

The results of the monitor are used as input for the 2015-2018 Strategic Plan. The results from each organisational unit of Wageningen UR were also analysed and action was taken. To achieve the objectives of the organisation, in 2014, Wageningen UR offered different programmes to eligible employees, such as:


– Tenure Track development programme – project management – Young Management Development Programme – Management Development Programme – Insights Discovery Profiles for managers and their teams – gender balance (including mentors for women in salary scale 12)

– Performance & Development workshops in preparation for the P&D interview – MyBalance (optimised in collaboration with other universities) and health courses.

2.6.1.2 Talent and Leadership Development

Tenure Track, the career policy for academic staff, offers academics career perspectives in which they can grow from an Assistant Professor 2 (UD2) position into a Personal Profes-sorship within 12 years. In 2014, a total of 187 UD, Associate Professor (UHD) and Personal Professor positions were filled as a result of the Tenure Track programme. This is around 32% of the workforce in these position categories.

The Tenure Track development programme supports career policy through development assessments and a training course programme. To date, 144 Tenure Track participants have received development assessments (101 Assistant Professors and 43 Associate Professors) and 77 of them have participated in the development programme (51 Assistant Professors and 26 Associate Professors).

In 2014, the programme was updated by merging the development programmes for Assistant Professors and Associate Professors. In addition, the course offered to Personal Professors was renewed in its entirety. The updated programmes will start in 2015 and are provided by Leeuwendaal.

This reporting year saw the introduction of the career policy for academic staff that were permanently employed before the introduction of Tenure Track and did not opt for a tenure track position. This group will be temporarily offered the chance to opt for an Associate Professor position.

Besides the career policy for academic personnel, leadership development is also in the spotlight. By using strategic personnel planning, Wageningen UR will become steadily more responsive to the development needs of employees. On the basis of the annual talent audit, investments are made in talented employees. This allows for follow-up planning for key posi-tions throughout Wageningen UR.

The Talent Development programmes focus more than ever on leadership development. By means of three leadership characteristics that are decisive for Wageningen UR, the master plan Management Development (MD 3.0) was carried out. These characteristics are:

– vision (develop and promote) – connection (with people, market and environment) – result-orientation

These characteristics are also central to the new development programmes Young MD 2014 (by Direction) and MD 2014/2015 (by Ormit). Welcome to Management, a programme still to be set up, offers employees space to familiarise themselves with leadership within Wagenin-gen UR and to further develop their skills in this area.

Since January 2014, the in-company Project Management courses have been conducted through a collaboration of KSG-Incompany, Berenschot and Sventerprise. The courses are offered at three levels: Essentials, Advanced and Advanced Plus, coupled with IPMA certifica-tion. This makes it possible to train individuals internally to become certified project leaders.


Following a tender, the IT courses were contracted out to two providers: user training courses for all employees by Centric and courses for IT professional by Computrain.

2.6.1.3 Gender Balance

Teams with a diverse composition perform better. Creating and maintaining a diverse organisation calls for actively fighting against unconscious biases. The Wageningen UR Action Plan for Gender Balance aims to better support female talent, promote the advancement of women to top positions in the organisation and thus improve Wagen-ingen UR’s quality. In the year under review, the plan was set in motion with the Grab your chance meeting in Impulse. Awareness workshops in the area of diversity and gender were held for professors, managers, employees and HR advisors of the DLO Foundation, with a focus on identifying and combating unconscious prejudices.

The mentoring programme began in 2014 as a pilot. About twenty participants are now paired with mentors. Many tutors are available so there is a wide range of choice for form-ing fitting pairs. At the start of their mentorship, the mentors receive training for their role as mentors. Extensive communications activities have been set up to ensure publicity of the awareness workshops and mentoring programme. The experiences from the pilot year will be used directly to introduce improvements in the selection process and the execution of the programmes.

2.6.1.4 Academic Integrity

Working at Wageningen UR means working towards solutions for problems in an area with significant public relevance. Society must be able to trust that the results of our work come about and are published independently and with integrity. Wageningen UR has therefore adopted a number of core principles – in the form of codes, regulations and agreements – to ensure the integrity of individual employees and the organisation as a whole. These are:

– the Wageningen Code of Conduct for Scientific Practice. This is based on the Netherlands Code of Conduct for Scientific Practice from the Association of Universities in the Nether-lands (VSNU) and is applicable to all academics.

– the Wageningen UR Additional Activities Regulations. Under these regulations, employees are required to request prior written consent of the employer to carry out any ancillary additional activi-ties. Insight into employees’ additional employment activities is important both for Wageningen UR as well as potential clients so that we operate as transparently as possible in order to avoid conflicts of interest. The approved additional employment activities are listed in we@wur.

– the Network Regulation. This regulation offers guidelines and principles to students and staff for correct and functional use of Wageningen UR’s digital network. The rules pertain-ing to supervision and control are explained here.

Employees familiarise themselves with these principles and verify this by signing their appointment letter or their employment contract.

2.6.1.5 Internationalisation

Wageningen UR’s ambition is to be the leading knowledge institute in Europe in the domain of ‘healthy food and living environment’ by 2020 and a leading partner worldwide. This means, among other things, that employees will be posted abroad and vice versa. A great deal of attention within the organisation is already dedicated to support employees who join us from abroad. A new Expat Center was founded for this purpose, in which the former International Advice and Support (IA&S) department is located.

https://www.wewur.wur.nl/zoeken_naam/default.aspx


2.6.1.6 Operational Excellence

The Employee Self Service system and the Employer Self Service system (ESS/MSS) have already been used to register absenteeism, changes in personal information, expense claims and leave. By digitising the HR processes, managers gain more insight into the processes that relate to their employees. It also helps to cut down on the paper flow in the organisation.

The P&D interviews are already digitally stored, but this is still not an available function within ESS/MSS. The current digital registration shows that in 2014, P&D interviews were held with around 86% of employees.

2.6.2 Recruitment and Selection

The recruitment and selection procedure of Wageningen UR applies to all employees of Wage-ningen UR and the DLO Foundation. The following principles are applicable:

– The code established by the Dutch Association for Personnel Management Organisation Development applies.

– Vacancies are first made available to priority candidates such as transfer candidates; if the candi-date is a good fit, he/she will be appointed.

– Thereafter, internal candidates have a priority position over external candidates on the basis of the recruitment and selection process.

Multiple channels are used to the recruit for senior management positions. Vacancies are publicised through various media. Selection usually takes place with the help of a special-ised recruitment office. Then, a shortlist of potential candidates is often drawn up for each vacancy. These candidates are then actively approached. Wageningen UR does not specifically recruit staff from the region. This applies to all functions. The quality of the employee is deci-sive in recruitment. Thus, employees are not only recruited from within the Netherlands but also internationally, especially when it comes to research positions. Many settle smoothly in the Wageningen region afterwards. Due to the international character of Wageningen UR, only the nationality of the candidates is registered and not whether they come from the region.

2.6.3 Employment Conditions

A negotiated agreement was reached on a new Collective Labour Agreement for Dutch Univer-sities (CAO Nederlandse Universiteiten) at the end of 2014. It runs from 1 January 2014 until 1 July 2016. The salary increase is 2% on 1 January 2015 and 1% on 1 January 2016. Wage-ningen University employees will also receive a one-off payment of €350 (based on full-time employment) as of 1 June 2016. Many of the measures in the agreement aimed at promoting sustainable employability and reducing the hiring of temporary employees. The maximum duration of temporary employment will also be limited with effect from 1 July.

DLO’s CAO ran until 1 April 2013, after which it was extended unchanged. Negotiations for a new CAO have not yet been completed.

Table 2.13 and Figure 2.6 show the salary structure in which salaries are recalculated accord-ing to Individual Employment Relationships (IER) level, so that the difference in the IER level and the difference in the gross salary are comparable.


Table 2.13 Number of employees, including PhD students, according to IER-salary level, reference date December 2014Part IER-salary level

1,000- 2,000

2,001-3,000

3,001-4,000

4,001-5,000

5,001-6,000

6,001-8,000

8,001-20,000

DLO Foundation 12 581 734 703 580 117 10Wageningen University 47 1.280 750 318 355 185 39Total 59 1,861 1,484 1,021 935 302 49

The differences in the salary structure between Wageningen University and the DLO Founda-tion are due to several factors. The presence of PhD students (approximately 700 IER) with salaries in the salary level of €2,001 – 3,000 explains the higher numbers at Wageningen University at this level. The higher numbers in the €8,001– 20,000 level at Wageningen Univer-sity relates to the presence of professors who are almost solely employed at the university. A final factor is the difference between the collective agreements. The monthly salaries on which these tables are based are slightly higher at the DLO Foundation than at Wageningen Univer-sity. Wageningen University, however, has a higher year-end bonus (8.3% versus 3%).

The remuneration of senior executives is in line with the Standard Remuneration Act for Public and Semi-public Sector Senior Officials (WNT). In addition, individual agreements on variable remuneration, also in line with the WNT, were made in 2014 with the senior management, effectively ending variable remuneration.

Figure 2.6 Percentage distribution of employees according to salary classes at DLO and Wageningen University (December 2014)

2.6.4 Health and Welfare

2.6.4.1 Healthy Lifestyle and Absentee Monitoring

Wageningen UR addresses the policies in the area of health and welfare integrally from the disciplines of Industrial Medicine, Corporate Social Work, Labour and Organisational Sciences and Human Resources. An active and healthy lifestyle for employees is promoted in this manner. There is much interest in courses for employees in this field, which are provided together with Sports Centre de Bongerd (SCB). In total, 264 employees took advantage of such courses in 2014. The employees of two knowledge units were also offered the opportu-nity to make use of MyBalance, in which they received insight into their physical and mental condition. 222 employees took advantage of this offer.

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Nevertheless, a good system of absentee monitoring is still required, involving both preven-tative and curative measures. It is essential that the employer remains in contact with the sick employee throughout the period of absence and that both of them do everything in their power to achieve a swift return to the workplace.

Special attention should be given to employees who are posted abroad. Such individuals will be offered the necessary vaccinations prior to their trip. In consultation with organisations such as the Vaccination Centre, follow-up care will also be provided upon their return to the Netherlands.

The DLO Foundation’s sickness absence rate fell again slightly by 0.1%, as Figure 2.7 shows: from 3.4% to 3.3%. Wageningen University saw its rate fall by the same amount, from 3.1% to 3.0%. For a more in-depth explanation, see Annex 2 (Annual Social Report Wageningen UR).

Figure 2.7 Sickness absence rate, 2011-2014 (excluding maternity leave, including long-term absence)

2.6.4.2 Corporate Social Work

Requests for assistance from staff often have to do with work stress and nervous exhaustion and how to recognise and prevent it. For this reason, in Corporate Social Work (CSW), much attention is given to the prevention of work-related stress and the promotion of effective coping strategies. In 2014, 29 workshops and/or lectures were provided. The workshops are always on request and customised to individual/group needs. These included:

– 3 workshops Stress Recognition and Management for a total of 55 PhD students (in English)

– 4 workshops From Stress to Leadership for employees – 4 series of three workshops Personal Effectiveness for employees – 2 workshops on culture, feedback and communication for employees – 2 series of 2 workshops Effective Communication for employees – 2 series of 2 workshops Giving and Receiving Feedback for employees – 3 workshops Personal Leadership and Effectiveness for managers – 3 workshops Meaningful Life, Productive Work for employees over 55 – 1 team session Stress Management for teams – 2 peer review projects (each consisting of 3 half-days) for PhD students – 2 lectures Personal Leadership for employees – 4 lunch lectures Dare to take Initiative and Assertiveness – 1 lunch lecture The Speed of Trust

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DLO Foundation2014201320122011


– 1 lunch lecture Mindful Work – 1 lunch lecture Getting a Grip on your Work Stress: Check & Act (in English).

The Corporate Social Work department also participated in the introduction of priority areas by the Committee on Corporate Culture and Manners. One of the actions was publishing five articles on the intranet discussing how employees can tackle problematic work situations.

The number of new registrations for corporate social work rose from 336 in 2013 to 391 in 2014, or from 5.8% to 6.8%. In total and including the employees who registered in 2013 and remain in contact, 528 employees made use of corporate social work last year. That means a registration rate of 9.2% compared to 8.5% in 2013. These newly registered clients are evenly distributed throughout the organisational units. The requests for help pertained to work stress and nervous exhaustion (30%, previously 33%), teamworking issues (28%, previously 24%), mobility and reorganisation (14%, previously 12%) and personal issues (18%, previously 15%). As in previous years, in 2014 the majority (87%) of client contact with Corporate Social Work was completed within six interviews.

Clients use the contact with CSW to achieve a timely and effective approach to their situa-tion and, in 2014, most (79%) did not involve sickness absence. Thus, the CSW meets the preventive task that Wageningen UR assigned it.

2.6.4.3 Confidential Counsellors

The confidential counsellors for undesirable behaviour for Wageningen University and DLO were approached by 102 individuals last year. Of these, 42 cases involved issues of undesir-able behaviour for which the individuals received advice to put to use themselves. 60 cases involved reports in which intensive contact with the confidential counsellor was required: 48 employees and 12 students. Half of these cases concerned harassment, among both employ-ees and students.

2.6.4.4 Periodic Occupational Health Examinations and Risk Assessments and Evaluations

Wageningen UR always strives to take great care with the health and welfare of its employees. Adverse health effects as a result or related to work should therefore be avoided as much as possible. Risk assessments and evaluations (RI&E’s) offer insight into actions which can prevent exposure to risk factors. In a number of positions at Wageningen UR it could be useful to periodically perform medical checks on affected employees or vaccinate them; at times, this is also legally required. Wageningen UR has a policy for periodic occupational health examinations (PAGO) in which such aspects are laid out.

2.6.5 Complaints and Appeals

The Wageningen UR Scientific Integrity Committee received 9 complaints in the reporting year. One was declared inadmissible and procedures for the other eight are still pending. In addition, the Executive Board dealt with a complaint for which the Scientific Integrity Commit-tee had offered a recommendation in 2013, but whose appeal deadline with the National Board of Scientific Integrity (LOWI) ran on into 2014. This complaint was declared inadmis-sible.

In 2014, four complaints were filed with the Wageningen UR Complaints Committee for Unde-sirable Behaviour based on the Undesirable Behaviour Complaints Procedure. Three of these were declared founded and one is not yet complete. In 2014, one case was closed, which was declared unfounded.


The Wageningen University Advisory Committee on Appeals and Objections (AWB Chapters 6 and 7, CAO-NU) received eight new appeals in 2014. Two appeals were declared unfounded, one was deemed inadmissible, while five are still pending.

In addition, four appeals initiated in 2013 were finalised in this reporting year. Of those, three were declared unfounded and one partially unfounded and partially inadmissible. One appeal process initiated in 2012 was finalised in 2014 and declared unfounded. The decisions of three complaints from 2014 were appealed and are still pending resolution. In addition, three complaints from 2013 were declared unfounded upon appeal. Two higher appeal cases from 2011 and one higher appeal case from 2012 were declared unfounded. Further, one case from 2013 and one from 2014 were declared unfounded upon higher appeal.

The National Complaints Committee for Job Classifications received no complaints about Wageningen University in 2014.

The Grievance Committee for the Individual Right of Complaint (CAO DLO) handled four griev-ances in 2014, of which three were declared unfounded and one is still pending.

The DLO Complaints Committee for Job Classifications did not handle any complaints in 2013.

2.7 Operational Management

2.7.1 Introduction of New Financial Systems

The new financial information system Unit4-Agresso was introduced in 2014 under the auspices of Corporate Finance & Control. On 12 January 2015, it was brought into use. The new financial system must be efficient, inexpensive and provide user-friendly support for Wageningen UR’s financial and project administration. Particular attention was given to the alignment of the financial processes. The package is also sufficiently flexible to be able to support new future changes, such as in funding structures and methods of accountability.

At the same time, three projects were implemented that were necessary to make financial information as accessible as possible:

– MyProjects, a project management and time-recording system for the departments of Wage-ningen University, Facilities & Services and the Corporate Staff.

– Streamlining of a number of interrelated applications for operational management – (MyProjects, PView, ProQme, Agresso). With this, information will be recorded whenever possi-

ble in a single source system and information from the different systems can be clearly merged into the data warehouse.

– The Personal Information data warehouse has been built. Preparations have also started on the Finances Data warehouse, which will be used to generate financial management reports by the first quarter of 2015.

2.7.2 Campus Development

Wageningen UR introduced the plan Wageningen Campus Strategy in mid-2013 to boost education and research in its knowledge domain. This will be accomplished not only by attracting all manner of external companies to the campus, such as Yili and FrieslandCampina, but also by encouraging and facilitating on-campus exchange and collaboration. In addition, Wageningen UR collaborates with internal and external parties such as Food Valley and the Netherlands Foreign Investment Agency of the Ministry of Economic Affairs.

In order to offer space to startup and smaller knowledge-intensive companies, Wageningen UR had the Plus Ultra building designed. Besides boasting excellent laboratory, office and meeting spaces, this building also contains tech-halls. Plus Ultra is scheduled for completion in 2015.

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One of the objectives of Wageningen Campus is to support companies in every stage of their lifecycle. Sharing expensive equipment is an example of this. The Centre for Advanced Tech-nology AgroFood (CAT-AgroFood) coordinates this and opened a High Performance Computing Cluster in 2014, for example. Wageningen UR has made office and laboratory space available in StartHub for students who wish to discover the possibilities for transforming an idea into a working company. StartLife supervises these students and their startups.

Wageningen Campus is filling up. The number of students and the number of employees on campus continues to grow. Every day, thousands of employees and hundreds of visitors enter the buildings with each person looking to reach their destination quickly and safely. Wagenin-gen UR has developed a plan to address the infrastructure bottlenecks on campus.

The impact of the plan depends on the outcome of various other processes, such as Wagen-ingen UR’s negotiations with the province and municipality to improve access to the campus. Ideas to create a knowledge axis between Ede and Wageningen, where Wageningen Campus has pride of place, also play a key role in our vision.

2.7.3 Safety and Environment

Wageningen UR’s vision to fully integrate and implement sustainability into its operational management is also the central theme for the focus areas of safety and environment.

2.7.3.1 Safety

Wageningen UR’s activities in the field of education, research and operational management entail certain risks. These risks mean that permits are required and that each year, the differ-ent risk assessments and evaluations must be reviewed to ascertain they are up-to-date.

At Wageningen UR we always strive for optimal working conditions. Part of this is protecting the health and safety of students and staff and ensuring their welfare as much as possible. This is the basis of Wageningen UR’s Health and Safety Catalogue, which is derived from the catalogue of the same name from the VSNU. The most recent issue applies to both Wagenin-gen UR and DLO.

In 2014, parts of the Health and Safety Catalogue for Universities in the Netherlands were translated into policies for Wageningen UR, namely governing in-house emergency and first-aid services, risk assessments and evaluations, hazardous materials, and information, instruc-tion and supervision for safe working and studying. In the coming years, the Health and Safety Catalogue for Universities in the Netherlands will be expanded and additional parts will be incorporated into Wageningen UR’s policies, including laboratory animal allergies, machine safety and measures to combat arm, neck and shoulder complaints (CANS).

2.7.3.2 Environment

Wageningen UR publishes an Environmental Report every year, which offers insight into the policies and activities pursued by the organisation in the field of the environment. With this, Wageningen UR meets the requirements of various environmental licenses. The relevant results are summarised in Table 2.14.



Table 2.14 Summary of the environmental results of operational management

Component/Issue Goal Achieved in 2014(1) CO2 footprint Reduction relative to 2010 – 43%

CO2 compensation footprint Increase relative to 2010 22%Climate neutrality 76%

(2) Energy 2.0% reduction each year 4.2%Sustainable procurement 100% wind energy*Generation of wind energy 63 million kWh

(3) Waste Reduction relative to 2013 +6%

* With the CSA certification label

(1) The CO2 footprint is drawn up annually. The assessment is conducted in accordance with ISO 14064-1 and is based on the Greenhouse Gas Protocol. The CO2 performance ladder is used in the analyses. The CO2 footprint was audited by an independent consultant.

Figure 2.8 Development of CO2 emissions and the CO2 compensation in Ktons, 2010-2014

The footprints offer Wageningen UR insight into the direct and indirect emissions of hazard-ous gases, leaking coolants, livestock, land use, and more. The footprints have made Wage-ningen UR aware of its CO2 emissions and what it can do to reduce and offset them. With the Occupational Health, Safety and Environmental Service of each department coordinating their efforts, each Sciences Group has identified priority areas and has taken measures to further reduce their CO2 emissions.

The results of the CO2 footprint are shown in Figure 2.9 below. The assessment showed that CO2 emissions were reduced in 2014 and the CO2 compensation rose compared to the 2010 reference year. In 2014, CO2 compensation offset 76% of emissions. Wageningen UR there-fore, was 76% climate neutral in 2014 (2010: 36%, 2011: 72%, 2012: 87% and 2013: 78%).

The sources that contribute most to greenhouse gas emissions are buildings (primarily natural gas, 34%), air kilometres (20%), commuting (17%) and agricultural land (13%). The smaller footprint compared to 2013 is partly attributable to lower natural gas consumption for heating buildings, less agricultural land and less cattle. The number of air kilometres flown by employ-ees was also lower. Since 2011 Wageningen UR has sourced green power that comes with guarantees as to its origin and bears the Stichting Milieukeur certificate.

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Figure 2.9 CO2-footprint in 2014 compared to 2010 as the reference year

Wageningen UR offsets its CO2 emissions by generating wind energy itself, by using thermal energy storage on Wageningen Campus and by using biomass CHPs and solar energy. In total, our CO2 compensation footprint came to 31.7 kilotons of CO2 in 2014. The decrease in relation to 2013 is, among other things, due to lower yields of wind power and lower compen-sation levels of air kilometres (Figure 2.9).

(2) Wageningen UR has complied with the terms of the Multi-Year Agreement 3 (MJA3) for energy efficiency. Within this context, we are required to adhere to various components such as the use of renewable energy and achieving 30% improvement in energy efficiency (CO2) in the 2005-2020 period, or 2% energy reduction per year.

The Energy Vision Wageningen UR 2030 was formulated in this reporting year. This aims for a secure, affordable and, most importantly, sustainable energy supply.

The direct and indirect energy consumption of the buildings and activities of Wageningen UR is continuously measured. The overall consumption is shown in Table 2.15.

Table 2.15 Direct and indirect energy consumption by Wageningen UR

Energy consumption Wageningen UR 2014 2013 2012 2011

Base year 2005

Electricity (kWh) 57,129,458 59,190,720 59,785,905 58,986,867 59,581,768Natural gas (Nm3) 6,273,363 7,985,127 8,324,624 8,103,014 11,031,812Electricity, natural gas (GJ) 712,717 785,446 801,547 788,522 886,033CO2 (tons) 12,095 15,192 15,809 15,400 53,598CO2 as % of 2005 23 28 29Energy reduction/year (%) 4.2 4.5 0.7 -1.1

In 2014, Wageningen UR achieved a 4.2% energy reduction compared to 2013. This includes a correction for climate influences on cooling and heating; without this correction, the decrease would have been 9.3%. This decrease is greater than the 2% reduction stipulated in MJA3, despite the increase in student numbers and the completion of the education build-ing Orion. The savings were achieved by making better use of existing buildings and divesting vacant properties. The heating pumps were also deployed more efficiently, more LED light-ing was also installed and the climate controls were further optimised through the building management system.

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Figure 2.10 Amount of waste produced in tons, 2011-2014

With the energy savings achieved and the procurement of 100% green wind energy (with Guarantee of Origin), CO2 emissions have been reduced by 77% compared to the 2005 base year, as Table 2.15 shows. Wageningen UR has wind turbines in Lelystad. In 2014, these turbines generated more than 63 million kWh of renewable energy. This is significantly higher than Wageningen UR’s electricity consumption.

(3) Wageningen UR has three main types of waste: industrial waste, paper and hazardous waste. In recent years, a better understanding has been achieved regarding the quantities of disposed waste. Virtually all 28 sites in the Netherlands now provide waste figures. Last year saw an increase in the number of sites where waste is weighed instead of calculated based on waste. The amount of waste in 2014 increased by 124 tons, or a 6% increase (Figure 2.10), however, it is still below the 2011 and 2012 levels.

The increase in 2014 is due in part to the disposal of 166 tons of construction and demolition waste. Additionally, more figures became available between 2011 and 2014 from slaughter and carcass waste, which increased the volume figures of hazardous waste. A second cause of this most recent increase is due to clean up operations during moves. The paper waste reduc-tion is a clear result of the fact that more and more work is performed digitally.

We were able to separate waste more efficiently, so that large quantities of raw materials could be efficiently reclaimed for future use. In 2014, 54% of the waste was disposed of sepa-rately. In the new education building Forum, where sixteen waste streams are differentiated, the percentage was as high as 70%.

2.7.4 Procurement Policy and Supply Chain Responsibility

Wageningen UR complies with all relevant laws and regulations in the area of procurement and adheres to the principles of Proportionality, Objectivity, Non-discrimination and Transpar-ency. In order to perform our procurement tasks responsibly, the integrity of the purchas-ers must be beyond repute. For this purpose, the NEVI Code of Conduct, which respects the regulations of the United Nations on human rights and the rights of children, is integral as a starting point. This code can serve as a test in assessing the actions of purchasers. The most recent Algemene Rijksinkoopvoorwaarden voor diensten (ARVODI – general Netherlands conditions for purchasing services), Algemene Rijksinkoopvoorwaarden (ARIV – general Neth-erlands purchasing conditions), and the Uniform Administrative Conditions for work contracts and technical installations (UAV) are, in principle, applicable to all service contracts.

In addition to applicable laws and regulations, Wageningen UR has its own Procurement Policy. The purpose of the procurement policy is that all modifiable spending takes place lawfully, efficiently and effectively and takes place in accordance with our core values. In our procurement, we follow the sustainability criteria of the Netherlands Enterprise Agency (RVO)

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and act in accordance to the MVO declaration of intent with regard to all purchases. In addi-tion to these criteria, additional sustainability criteria will be considered for each contract, and applied where possible. The sustainability panel composed of students and staff may be consulted in certain cases. The interests of regional suppliers are also taken into account.

The policies and procedures for procurement are determined by the Executive Board. The results are discussed every year with the directors of Operational Management and the responsible member of the Executive Board. Additionally, the sustainability scan tests how sustainable our procurement was for each year.

In 2014, a total of 37 procurement projects were completed with a total value of €60.6 million. For the procurement projects where the sustainability criteria of the Netherlands Enterprise Agency applied, Wageningen UR conducted 96.7% of all its procurements sustain-ably. The Wageningen UR Environmental Report shows all procurement figures and supply chain responsibility results.

2.7.5 Unbundling Van Hall Larenstein

In 2014, final agreements were made for the relocation of Van Hall Larenstein (VHL) from the Forum Building. In the summer of 2015, the VHL programmes will be moving to their own premises in Velp. The unbundling of the support processes will be conducted in the first half of 2015. With this, the unbundling of VHL and Wageningen UR will be virtually complete.

2.8 Compliance

2.8.1 Governance

Wageningen University and the DLO Foundation operate as separate legal entities under the name Wageningen UR. In terms of administration, collaboration has been shaped by a governance union: the Executive Boards of Wageningen University and DLO consist of the same individuals. This is intended to guarantee maximum administrative unity is reached between the university and the DLO research institutes. The Executive Boards and Supervi-sory Boards of Wageningen University and DLO are also the Executive Board and Supervisory Board of Wageningen UR.

The Executive Board is responsible for the administration of the university and the research institutes and is accountable to the Supervisory Board. The Executive Board determines the vision and the resulting strategy and objectives and receives advice regarding this from the Board of Directors, the body in which the managing directors of the five Sciences Groups are represented.

The participational structure is an important partner of the Executive Board and the managing directors of the organisational units with respect to policy formation. Each Sciences Group has a Joint Works Council for employees of Wageningen University and the DLO Foundation who work within the Sciences Group. Additionally, Wageningen UR and DLO also have separate Works Councils for IMARES, RIKILT, Corporate Staff and Facilities and Services. From these Works Councils, a Central Employees Council (COR) is formed in which members hold seats elected by and from among the members of the Works Councils. The Student Council (SR) and the Joint Works Council (GV) are participational bodies of the university. The GV consists of members of the Central Employees Council, supplemented with two directly elected employees, two directly elected PhD candidates and members of the SR. Students and staff have an equal number of votes in the GV.

The Central Participational Bodies work together within the WUR Council, which consists of delegates of the formal bodies (COR, GV and SR). The consultation meetings between the Executive Board and the Central Participational Body take place in the WUR Council. However,




the WUR Council has no authority of its own. This authority remains entrenched in the various participational bodies.

Wageningen UR strives for transparency regarding the governance of the organisation, regard-ing behaviour and mutual rights and obligations. This is expressed in Wageningen UR’s Corporate Governance Code, comprised of the most appropriate principles from the Code of Good Governance for Universities 2013 and the Dutch Corporate Governance Code. This trans-parency is achieved through the Wageningen UR Corporate Governance Structure, the CSR Statement of Intent, the Wageningen UR Code of Conduct for Academic Practice, the statement on the Positioning of Wageningen UR Research, the Wageningen UR Integrity Code, Guidelines for Working in Multicultural Settings, the Wageningen UR Whistle-blower’s Regulation, the Trans-parency of Animal Testing Code and various other regulations.

2.8.2 Risk Management and Internal Control

2.8.2.1 Risks of Strategic Objectives

Wageningen UR’s strategic objectives for a four-year period are laid out in its 2011-2014 Stra-tegic Plan. Strategic priorities are established annually based on these objectives, and targets and project teams are set for each priority. Their implementation is monitored and the risks are managed through periodic progress reports submitted to the Executive Board. The main strategic risks of the organisational units are discussed in the monthly meetings between the managing directors and the Executive Board.

Furthermore, multi-year projections for Wageningen University are formulated. These give an indication of the risks associated with the growth in student numbers and support decisions for large investments such as the Strategic Construction Plan as well as the formulation of the new Strategic Plan.

2.8.2.2 Risk Committee

Wageningen UR’s Risk Committee is chaired by the member of the Executive Board responsi-ble for operational management and its members are the Directors of Corporate Governance & Legal Services and Corporate Finance & Control, the Compliance Officer and the Internal Control team leader. The committee convened twice in 2014, in which the internal audit plan and the audit plan of the external auditor were discussed. In addition, ‘valorisation risks’ to property, claims and measures to prevent fraud were also discussed.

2.8.2.3 Operational Risks

In order to implement the proposed policy, Wageningen UR has instituted managerial meas-ures to separate the functions, process design, procedures and controls to ensure that they function properly. In this regard, a planning and control cycle is an effective tool to help steer both management and directors. This cycle includes the following:

– Annually drawing up a framework letter (multi-annual framework; defining tasks for the upcoming financial year);

– Formulation of an annual budget statement for each organisational unit; – Quarterly reports on balance and the development of results and the risks; – Monitoring financial and liquidity developments monthly per organisational unit and

department (Early Warning System). These reports are an integral part of monthly discus-sions between the Executive Board and management councils;

– The Budget Allocation and Project System (BAPS) was implemented for the Ministry of Economic Affairs’ project budgets. BAPS is used to inform cluster leaders and financial departments about the use of the Ministry’s project budgets;

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– A real-cost calculation was conducted of the cost-price analysis for every business unit. Deviations from the previous year were clarified or explained. The real-cost calculation was certified by the auditor.

Within Wageningen UR there is an Interest Rates Committee which convenes quarterly. This Committee is managed by the Executive Board and assesses the liquidity management of the previous quarter. It also outlines the policy and procedure for making use of surplus liquidity in the following quarter. The Treasury regulations apply here as a framework.

In 2014, efforts were made to improve the internal control of the organisation’s financial operations under the remit of the Financial Accounting and Internal Control Department. This department not only focuses on the drafting of guidelines, but also independently monitors compliance with these guidelines by the decentralised units. In 2014, improved operations played an important role, especially with the introduction of the new financial system Agresso and the streamlining of related applications.

In addition, the following operational risks required a significant amount of attention last year.

A follow up to the Interreg audits of 2013. Several audits of the claims of Interreg projects were conducted that year. Here, interpretation differences came to light regarding the proper handling of matching projects when filing claims and the use of Ministry of Economic Affairs (EZ) programme budgets as own contributions. Wageningen UR has consulted with EZ on the conditions under which EZ programme budgets can be used as own contributions or as co-financing and has established internal guidelines in consultation with its auditor that guarantee that claims meet the new, stricter interpretation of the funding guidelines. These internal guidelines were introduced to the organisation last year and the current projects have been designed according to these guidelines and incorporated into the financial report.

In 2015, the government auditing service (ADR) will conduct an audit to determine whether Wageningen UR’s project administration meets the requirements set by the funding guide-lines in the area of matching and co-financing. In DLO’s Annual Financial Report the financial impact of these audits were processed.

A great deal of effort is required by the organisation to comply with the tax laws. Topics addressed in the past year include: the preparation of the work expenses regulation, a VAT audit by the tax authorities, registration of the business use of company cars in relation to income tax and the correct application of tax laws for employees working abroad. The VAT audit has not yet been completed. However, the tax authorities have found a number of items for which they consider too much VAT has been reclaimed. The tax authorities’ questions will be answered and in anticipation of the outcome of the audit provisions have already been carried out.

2.8.2.4 Looking ahead to 2015

The government is cutting back further on its funding of Wageningen University and is shift-ing its focus away from the field of applied research, creating additional pressure to acquire additional funding in the contract funding market. The conditions and controls of our most important finance providers are becoming stricter along with the ever increasing number of rules and regulations. This, along with developments in the property market, is expected to significantly increase Wageningen University’s risks in the coming years.

Further development of the risk management process (with line management playing an important role) and the supporting departments is therefore needed. At the same time, society and our own organisation expects the support processes to be as efficient and cost-effective as possible so as to free up as much funding as possible to then be channelled to the primary tasks. At times, these two objectives (more compliance, less overhead) are at odds with each other. The major priority areas for 2015 are the implementation of the


Unit4-Agresso, the rollout of MyProjects at Wageningen University and the design of the inte-rior of the Datawarehouse. In addition, attention will be given to the completion of the audit of matching and co-funding projects, the VAT audit and the preparation for the amended legislation for corporate tax. Regarding the latter, in principle, both Wageningen University and DLO will be subject to the full extent of the audit.

2.8.3 Economic Performance Indicators

2.8.3.1 Direct Economic Value

Wageningen UR is a non-profit entity. Positive profit results are added to the organisa-tion’s reserves.

Table 2.16 shows the turnover in Wageningen UR’s main markets, divided between its two legal entities, Wageningen University and the DLO Research Foundation. For more details and substantiation of these financial performance indicators, refer to the An-nual Financial Report (Chapter 3).

Table 2.16 Financial performance indicators of Wageningen UR (amounts in € millions) Financial performance indicators 2014 2013 2012Research income DLO

Contract research 104.6 99.7 106.1Matching market 45.3 43.6 49.4Research Programmes EZ 131.1 134.2 166.5

Income WUDirect and indirect government funding 221.6 218.0 210.9Contract funding 78.2 84.8 81.6

Net margin DLO in % sales, incl. incidentals 0.3 -1.0 1.8

Net margin DLO in % sales, excl. incidentals 2.5 0.9 3.2

Solvency as % of total assetsDLO 53.4 51.8 51.2WU 43.8 41.0 42.0

2.8.3.2 Pensions

The pension insurances are managed by ABP. The pension plans are in line with the average salary pension plan and are indexed if the coverage of the pension fund allows. No indexation occurred in 2014. On 31 December 2014, the ABP pension fund had 101.9% coverage. This is 2.3% below the minimum required limit of 104.2%. In comparison to the end of 2013, the coverage ratio declined by 4 percentage points.

From 2015 onwards, pension funds must use the ‘policy coverage ratio’ when policy deci-sions are made. That is the average of the last twelve coverage ratios. The ‘old’ coverage ratio (which was reported through to 2014) served as a snapshot of the financial position at the end of the month. The coverage ratio from 31 December 2014 stood at 104.7%.

Given that the financial state of ABP remains insufficient, ABP must submit a new recovery plan to the monitor, De Nederlandsche Bank (DNB), before 1 July 2015. The old recovery plan has lapsed because new rules apply from 2015. The impact of the new recovery plan was not known on 31 December 2014. This new plan must still be approved by DNB. There was no obligation on the balance sheet date to make up any shortfall as a result of ABP’s coverage ratio. This is why no provisions have been made.


2.8.3.3 Government Funding

Wageningen UR receives financial support from the government. The extent of these contribu-tions in 2014 is shown in Table 2.17 and Figure 2.11.

Table 2.17 Financial contributions from the government to Wageningen UR (in € millions)

Legal entity Category

BenefitsGovern-

mentWageningen University Direct government funding 171.0 171.0

Contract research 101.7 23.5Tuition and course fees 27.1Other benefits 19.8

DLO Foundation Research programmes EZ Ministry 131.1 24.5Contract research and matching market 149.9Other benefits 49.0

Total 649.6 219.0

Figure 2.11 Origin of benefits Wageningen University (€319.6 million) and DLO Foundation (€330 million)

The government’s contribution consists of funds from which the government gains no immedi-ate advantage. This includes direct government funding for education and research at Wage-ningen University, the second flow of funds (indirect goverment funding) via the Netherlands Organisation for Scientific Research (NWO) by Wageningen University and the contribution of the Ministry of Economic Affairs to DLO for its knowledge base (including Knowledge Base on behalf of top sectors).

In 2014, Wageningen UR received funding from provinces and government for investments in equipment and laboratory facilities. Furthermore, Wageningen University receives the regular agricultural subsidies for its test facilities.

2.8.4 Wageningen University Continuity Section

In accordance with the guidelines established by the Ministry of Education, Culture and Science, the Continuity Section is part of Wageningen University’s Annual Report. For the financial outlook for DLO in 2015, refer to the DLO Annual Financial Report.

Direct government fundingContract researchTuition and course feesOther benefits

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Table 2.18 Key figures for Wageningen University, forecast 2015-2017 (price level 2014)

2014 2015 2016 2017Average workforce (FTE)1 2,657 2,671 2,753 2,758Number of enrolled students (BSc and MSc) 9,150 9,700 10,250 10,750Number of completed PhDs 290 270 325 340

Direct government funding (in € millions) 171.0 173.8 177.4 181.0Course and tuition fees (in € millions) 27.1 30.8 31.8 32.8Indirect government funding and external funding in € millions) 101.7 97.7 97.7 97.7

Investments (in € millions) 35.6 32.6 13.9 28.5

Net result (in € millions) -0.4 -3.0 -5.8 -5.1

Assets WUCapital in fixed assets (in € millions) 275.7 284.0 266.8 271.1Equity capital (in € millions) 155.4 152.5 146.7 141.6Total capital (in € millions) 354.9 365.5 357.3 356.2Solvency ratio (%) 43.8 41.7 41.1 39.8

Liquidity WULiquid assets (million €) 31.4 21.4 32.7 26.2Current ratio (%) 0.52 0.46 0.52 0.50

1) Including seconded personnel from DLO. The ratio of academic staff / other staff is expected to remain unchanged and in line with the norm in the performance agreements.

The growth in student numbers is expected to continue in the coming years. Wageningen University expects the intake of Bachelor’s students in 2015 to increase by 12%, while in the years following, slower growth is expected. The lateral intake of Master’s students is expected to remain constant.

A 17% growth rate is expected for Wageningen University in the 2014-2017 period, both in terms of completed PhDs and number of students. This growth makes it necessary to employ additional teaching and guidance staff. The Ministry of Economic Affairs has included an annual maximum cap of (+/-) 2% change in the funding model for Wageningen Univer-sity, meaning a maximum increase of 6% over the three years. This funding cap has led to a significantly lower level of direct government funding than what Wageningen University would have been entitled to, on the basis of the development of student numbers and PhD students. It is expected that the increase in funding from the Ministry of Economic Affairs will almost certainly not keep up with the increase in costs from operational activities. Despite all the measures already taken, this will cause a negative result in 2015 and 2016 and this trend is set to continue with unchanged policies in the following years.

It can be concluded that with the sharp increase in operational activities on the one hand and, on the other, the government budget cuts together with the above-mentioned state-imposed cap on the growth of the direct government funding (‘Rijksbijdrage’), this funding imbalance is sure to create a significant strain on Wageningen University’s operations in the coming period.

Wageningen University will invest €6.3 million in 2015 in the Strategic Building Plan. In addi-tion, a total of €46.1 million will be invested in buildings, equipment and inventory in the 2015-2017 period. These investments will be financed from the operational cash flow, which will amount to approximately €24 million per year in the coming years. The solvency ratio will decrease in the coming years to 40%.


WAGENINGEN UNIVERSITY BALANCE SHEET, FORECAST 2015-2017

2014 2015 2016 2017ASSETS Fixed Assets 275.6 284.0 266.8 271.1Inventories and Current Assets 47.9 60.1 57.7 58.9

Bank Account and Cash 31.4 21.4 32.8 26.2Total Assets 354.9 365.5 357.3 356.2

LIABILITIESInternal Capital 155.4 152.5 146.7 141.6Provisions 17.7 18.6 18.6 18.6Long-term Debt 25.7 17.0 16.8 25.0Short-term Debt 156.1 177.4 175.2 171.0Total Liabilities 354.9 365.5 357.3 356.2

PROFIT AND LOSS STATEMENT WAGENINGEN UNIVERSITY, FORECAST 2015-2017

2014 2015 2016 2017INCOME Direct Government Funding EZ Ministry 171.0 174.0 177.4 181.0Other Contributions and SubsidiesTuition, Course and Examination Fees 27.1 30.8 31.8 32.8Income from Work for Third Parties 101.7 97.7 97.7 97.7Other Income 19.8 21.8 22.4 20.3Total Income 319.6 324.3 329.3 331.8

EXPENDITURES Personnel Costs 191.0 192.1 198.0 198.4Depreciation 23.1 22.9 23.8 23.9Accommodation/Housing Costs 24.6 32.0 32.2 32.8General Costs 35.8 42.7 43.7 44.3Specific Costs 45.2 36.9 36.9 36.9Total Expenditures 319.7 326.6 334.6 336.3

Operating Result -0.1 -2.3 -5.3 -4.5Financial Income and Expenditures -0.3 -0.7 -0.5 -0.6Result from Operational Activities before tax -0.4 -3.0 -5.8 -5.1Third-party Share 0.0 0.0 0.0 0.0NET RESULT -0.4 -3.0 -5.8 -5.1

Developments in the number of students have a crucial influence on the financial operations of Wageningen University. In recent years, student intake has grown steadily and further growth is expected on the basis of interest from potential students. Wageningen University’s multi-year planning is based on accommodating the growing student population. On the one hand, this means an increase in the number of educational staff and investments in educa-tional facilities.

On the other hand, the government funding is increasing. More rapid growth in student numbers than expected could lead to a shortage of available educational facilities. Wagenin-gen University can accommodate this by extending its use of the educational facilities in the Dreijen complex and more efficiently utilising available buildings. Lower growth than planned could lead to vacancies in educational spaces. Wageningen University is therefore cautious about investing in additional educational facilities and will seek solutions that provide maxi-mum flexibility.


Wageningen University is able to finance the necessary investments for the 2015-2017 period entirely from the operational cash flow. Futher large-scale construction to accomodate the continued growth of student has not been taking into account in this period.

Due to the continued stagnation in the property market, the long-term, prudent projections do not fully take into account sales income from the valued fixed assets. There are already a number of valuations planned in this period.

The multi-year projections also take into account the currently-known government fund-ing and present reductions on this funding. Additional reductions in government funding as a result of future government policy or revised adjustment of the parameters of the funding model are not included in the calculations.

The organisation of the risk management and internal control function is explained in Section 2.8.2.1. The report of the monitoring body, the Supervisory Board, is set out in Section 2.1.

2.9 Report Criteria and Scope

2.9.1 Consolidated Report

The Wageningen UR Annual Report presents the organisation’s performance, the social aspects of this performance and the consolidated financial results. Both Wageningen Univer-sity and DLO have a social function. Sustainability and corporate social responsibility are an integral part of business operations at Wageningen UR.

2.9.2 Reporting Criteria

This annual report is prepared in accordance with internationally accepted guidelines set out by the Global Reporting Initiative (GRI). These guidelines stipulate the purpose of an annual report as follows:

‘Sustainability reporting involves the measurement and publishing of the performance of an organisation with respect to the goal of sustainable development, as well as the accountability of this to internal and external stakeholders. Sustainability reporting is a broad term consid-ered synonymous with other terms that are used to describe reporting on economic, environ-mental and social consequences.’

Wageningen UR reports according to GRI version 3.0, Level B. Because GRI still does not have a sector supplement for education and research, the sector-specific aspects of the Transpar-ency Benchmark criteria 2014 are used in this report. This sector classification follows the classification of the Industry Classification Benchmark that is also used by Dow Jones and FTSE. Wageningen UR focuses on the aspects mentioned in the Government super-sector, ‘Public sector’, and sub sectors ‘93 Universities’ and ‘94 Semi-public bodies’.

The external auditor provides a report on the accuracy of the financial statements. Report-ing on sustainability is not provided with external assurance. Data collection, accuracy, and control processes within Wageningen UR are subject to strong assurance measures, including through internal audits and ISO certification. This has been reported in the current report.

2.9.3 Scope

For choices made regarding the scope and limitation of the annual report, the ‘materiality analysis’ was used. Relevant, material issues have been determined by this analysis based on the 2011-2014 Strategic Plan. Through the identification, prioritisation and validation steps, these issues have then been assessed to determine their significance for both stakeholders and Wageningen UR. During the reporting year, the top-rated combination of scores were


reported. The less relevant or less material issues are disclosed in the GRI Index, see Appen-dix 5.

The report covers the 2014 financial year. Because the majority of the activities of Wagenin-gen University and DLO take place in the Netherlands, the sustainability reporting focuses on activities in the Netherlands.

Wageningen UR Annual Report 2014| Wageningen University Annual Financial Report | 65

3 Wageningen UR Annual Financial Report

3.1 Wageningen University

3.1.1 Wageningen University Financial Report

3.1.1.1 Development of results and balance

– Development of results

In 2014, Wageningen University recorded a negative result of €0.4 million, which is €2.6 million less than in 2013. This result consists of a decline of €0.6 million originating from the departments, and a decline of €2.0 million from the central divisions.

Table 3.1 Wageningen University results (in € millions)

2014 2013Departments -1.1 -0.5Facilities & Services, Corporate Staff and Executive Board 2.4 3.6Normalised operating result 1.3 3.1Incidental results -1.9 -1.1Addition to the appropriated reserve for project costs in later years 0.2 0.2Operating result based on the Ministry of Education, Culture and Science guidelines -0.4 2.2

The departments achieved a joint negative annual result of €1.1 million, €0.5 million less than in 2013. The Environmental Sciences and Social Sciences departments both achieved a nega-tive result.

The operating result of the central divisions amounted to €2.4 million. This is €1.2 million lower than in 2013. This is due to the fact that the Executive Board has accounted for extra costs due to the rising number of students, while the direct government funding and the tuition were below budget. The increase in students will only lead to higher direct government funding in future years.

In addition, the Executive Board has processed a number of incidental result entries (€-1.9 million). This involved write-downs from the Centre for Animal Testing (Centrum Kleine Proef- dieren Centrum Kleine Proefdieren) and Forum as a result of changes in use and allocations to the reorganisation provisions and other provisions.

As prescribed in the regulations, direct government funding is calculated as income. Income related to project costs that will be incurred in later years is calculated as income in the review year and a write-down in later years. The distortion this causes is neutralised via the appropriated reserve. In accordance with this approach, €0.2 million of the 2014 result was added to this appropriated reserve, which will be offset by withdrawals in coming years.

Income decreased in 2014. Direct government funding from the Ministry of Economic Affairs increased by €2.2 million to a sum of €171.0 million. This decline in income was due to vari-ous changes.

66 | Wageningen University Annual Financial Report | Wageningen UR Annual Report 2014

On the one hand, direct government funding decreased by €3.3 million as a result of targets from various government agreements and the shift of resources for the Gravitation programme (Zwaartekrachtprogramma) to the Ministry of Education, Culture, and Science. On the other hand, additional funding of €2.9 million was received as a result of performance agreements, the National Agreement on Education, and a number of target subsidies, while additional funding of €2.5 million was also received as a result of variable funding parameters. Direct government funding on the basis of the funding model increased by €10.3 million. Of this, €7.8 million was not paid out because increases in direct government funding are capped at a maximum of 2%.

The income from work for third parties decreased by 7% to €101.7 million. This income consists of research funding, which declined by 3% to €23.5 million, and contract research, which declined by 8% to €78.2 million.

In comparison with 2013, staff expenses increased by €0.2 million to €191.0 million. This change is due to a lower number of staff (-30 FTE) and 1.8% higher salary costs per FTE. The number of staff decreased in 2014 from 2,695 FTE to 2,665 FTE.

– Development of results compared to the budget

The 2014 result is €2.4 million below the budgeted result of €2.0 million. This was caused by a lower income than budgeted, primarily through lower institutional tuition fees (€-1.8 million). The actual expenditures are in line with the budget.

– Balance developments

The liquidity of Wageningen University decreased in 2014 from €48.4 million to €31.4 million. The factors that affected this drop in liquidity are listed in Table 3.2.

Table 3.2 Wageningen University liquidity developments (in € millions)

Factors 2014Result -0.4Increase in fixed assets (investments minus depreciation) -12.5Decrease in short-term debt and receivables -10.7Increase in provisions 0.1Increase in long-term debt 6.5Total -17.0

The increase of fixed assets is due to investments in the campus. In 2014, these investments were financed through the available liquid assets. The decrease in short-term debt is prin-cipally a result of lower advances received from clients. The total liquidity of €31.4 million includes advances of €92.4 million, of which €15.1 million are funds to be passed on to part-ners. These funds to be passed on to partners were received because Wageningen University is the lead party for a number of consortia. These funds will be passed on to the partners in 2015.

Wageningen University’s solvency ratio was 43.8% on 31 December 2014, compared to 41.0% in 2013.

– Prospects

Wageningen University forecasts a result of €-3.0 million for 2015. The government funding is expected to increase by €3.0 million and the tuition fees will increase by €3.7 million in response to the rising student enrolment. In contrast to this are higher costs associated with the provision of education and PhD supervision, and extra expenditures for strategic activities (IPOP, INREF, PhD candidates, and Postdocs).


The turnover in 2015 is expected to increase to €324.3 million. An increase in government funding to €174.0 million and in the tuition fees to €30.8 million is anticipated against a €4.0 million decrease in research funding and contract research revenues to €97.7 million.

Wageningen University will invest €32.6 million in 2015, €6.3 million of which will be invested in Helix, the new building for the Agro Technology and Food Sciences department. Liquid assets will decrease to €21.4 million, primarily as a consequence of the investments. The budgeted solvency ratio for 2015 is 41.7%.

For more detailed information about the 2015-2017 prospects, refer to Section 2.8.4 (Wagen-ingen University Continuity Section) in this report.

3.1.1.2 Financial Statements

CONSOLIDATED BALANCE SHEET AFTER ALLOCATION OF NET RESULT (IN €1,000)

31-12-2014 31-12-2013ASSETSFIXED ASSETS

(1) Intangible fixed assets 1,764 205(2) Tangible fixed assets 273,297 262,255(3) Financial fixed assets 606 768

Total fixed assets 275,667 263,228

CURENT ASSETS(4) Stocks 129 49(5) Receivables and prepayments 47,777 68,734(6) Cash in bank and in hand 31,367 48,376

Total current assets 79,273 117,159

TOTAL ASSETS 354,940 380,387

LIABILITIES INTERNAL CAPITALGeneral reserve 147,745 148,403Appropriated results 7,674 7,437

(7) INTERNAL CAPITAL 155,419 155,840

(8) PROVISIONS 17,715 17,584(9) LONG-TERM DEBT 25,705 19,204(10) SHORT-TERM DEBT 156,101 187,759

TOTAL LIABILITIES 354,940 380,387


CONSOLIDATED PROFIT AND LOSS STATEMENT (IN €1,000)

Result 2014 Budget 2014 Result 2013(11) INCOME

Direct government funding 170,955 170,900 168,791Other contributions and subsidies 115Tuition and course and examination fees 27,075 28,800 24,901Income from work for third parties 101,733 101,900 109,076Other income 19,841 21,700 20,031Total income 319,604 323,300 322,914

EXPENDITURES(12) Personnel costs 191,038 184,600 190,845(13) Depreciation 23,041 25,300 21,615(14) Accommodation/Housing costs 24,602 34,700 24,751(15) General costs 35,828 36,600 38,754(16) Specific costs 45,176 39,300 45,284

Total expenditures 319,685 320,500 321,249

OPERATING RESULT -81 2,800 1,665

(17) Financial income and expenditures -306 -500 158RESULT FROM OPERATIONAL ACTIVITIES BEFORE TAX -387 2,300 1,823

(18) Result from participating interests -34 -300 396

RESULT FROM OPERATIONAL ACTIVITIES AFTER TAX -421 2,000 2,219

Third-party share 0 0 0

NET RESULT -421 2,000 2,219


CONSOLIDATED CASH FLOW STATEMENT (IN €1,000)

2014 2013OPERATIONAL ACTIVITIES Net result -421 2,219Depreciation and write-downs 23,041 21,615

22,620 23,834

Changes in provisions 130 -565Changes in stocks/inventory -80 3Change in receivables 20,957 -3,559Changes in short-term debt -31,657 13,392Income from non-consolidated companies/ participating interests 89 -389

-10,561 8,882

Operational cash flow 12,059 32,715

INVESTMENT ACTIVITIESInvestments in intangible fixed assets -1,642 -149Investments in buildings and land (incl. WIU) -25,188 -24,711Investments in other tangible assets -11,521 -14,468Investments in participating interests and members’ capital -71 5Divestments in fixed assets 2,853 2,450Investment cash flow -35,569 -36,873

FINANCING ACTIVITIESChanges in long-term debt 6,501 -754Changes in equity 0 0Financing cash flow 6,501 -754

CASH FLOW -17,009 -4,909

CHANGES IN LIQUIDITYBalance of liquidity on 1 January 48,376 53,285Balance of liquidity on 31 December 31,367 48,376

Changes in liquidity -17,009 -4,909


3.1.1.3 Accounting Principles

The annual accounts were prepared and adopted by the Executive Board on 13 April 2015.

Wageningen University’s annual accounts were prepared on the basis of the following princi-ples of valuation. Any departure from these principles is stated by the relevant financial infor-mation.

The figures for the previous financial year are the basis of the figures in the annual accounts of the relevant year. Variances may arise as a result of corrections or shifts within the balance sheet. Variances of relevant significance are indicated in the annual accounts.

– General accounting principles for the preparation of the annual accounts

Wageningen University is part of a group that also comprises WU Holding, ISRIC Foundation and Restaurant van de Toekomst Foundation.

The annual accounts were prepared on the basis of historical costs. Unless otherwise stated, assets and liabilities are calculated at nominal value.

Monetary assets and liabilities in foreign currency are converted at the exchange rate on the balance sheet date. Exchange rate differences are included in the profit and loss statement. Revenues and expenses in foreign currency are included in the profit and loss statement at the exchange rate on the date of receipt or payment.

The annual accounts were prepared in accordance with Annual Accounts Regulations for Educational Institutions (Regeling Jaarverslaggeving Onderwijs), the Dutch Civil Code, Book 2, Title 9 and the Guidelines for Annual Reporting, (RJ, Richtlijnen voor de Jaarverslaggeving).

In order to prepare the annual accounts, the Executive Board needed to make evaluations, estimates, and assumptions that affect the application of the principles of valuation and the reported value of fixed assets and obligations and of income and expenses. The actual outcomes will deviate from these estimates. The estimates and underlying assumptions are evaluated continually. Adjusted estimates are included in the period during which this adjust-ment is made and in future periods that are affected by this adjustment. The most important entries on the basis of estimates are:

– Valuation and useful life of fixed assets – Provisions of receivables and projects – Provisions – Claims

– Consolidation

The consolidated reports incorporate the annual accounts of the institution, its subsidiaries and other organisations over which the institution exercises control (pursuant to the actual situation) or central management. The subsidiaries are legal entities directly or indirectly controlled by the institution, given that the institution possesses the majority of the voting rights or can control the financial and operational activities in some other manner. Also taken into account are potential voting rights that may be exercised directly on the balance sheet date.

Specified group companies and other institutions are included in the consolidated reports. Third-party shares with respect to internal capital and the group result are reported sepa-rately.

Table 3.3 shows the participating interests whose annual accounts have been consolidated.


Table 3.3 Consolidated participating interestsRegistered office % in 2013 % in 2014

Wageningen Universiteit Holding BV Wageningen 100 100ISRIC Wageningen n.v.t. n.v.t.Restaurant van de Toekomst Wageningen n.v.t. n.v.t.

The non-consolidated participating interests (Table 3.4) are valued at acquisition cost or net asset value:

Table 3.4 Non-consolidated participating interests

Registered office % in 2013 % in 2014CanIT BV Wageningen 35 35Ceradis BV Wageningen 24 13Bio Prodict BV Wageningen 25 5Surfix BV Wageningen 13 13Green Dino BV Wageningen 11 11

– Accounting policies for asset and liability valuation

Research and development costs – Research costs are included in the profit and loss state-ment.

Intangible fixed assets – Development costs, patents and licences, software, goodwill and production rights are not capitalised unless they are purchased from third parties or the production costs can be reliably established. In addition, the intangible fixed asset must be capable of generating future economic benefits. Intangible fixed assets are valued at acquisi-tion or production cost. Amortisation is applied in proportion to the realisation of the forecast revenue in five years. When revenue realisation cannot be determined in a reliable manner, the linear depreciation method is used. As prescribed by law, a statutory reserve is main-tained for the capitalised amount of development costs. Write-offs as a result of impairment, sale, loss or discontinuation are listed separately.

Tangible fixed assets - Tangible fixed assets are valued at acquisition price or production cost, deducting accumulated depreciation. Depreciation is applied using the linear deprecia-tion method on the basis of the estimated useful life and the residual value. Depreciation is proportionally applied in the year of purchase for assets other than buildings. The deprecia-tion on buildings brought into use before 1 July in a given year is applied on 1 January of that year. The depreciation on buildings brought into use after 1 July in a given year is applied on 1 January of the following year. For very large investments, the actual commissioning date is used.

Tangible fixed assets under construction or in production are valued at acquisition price or for the amount that has been invoiced to the company by third parties. Investments of less than €5,000 are charged directly to the profit and loss statement.


Tabel 3.5 Depreciation of tangible fixed assets

ComponentDepreciation

PeriodLand/Work in progress N/ALand layout and infrastructure 60 yrs Buildings:Shell 60 yrsFittings 30 yrsFixtures/furnishings 15 yrsGreenhouses, sheds, sundry buildings/structures 15 yrsMachinery and equipment:Office furniture/plant and machines/inventory of restaurant facilities/fibre optic network/other machinery and equipment 10 yrsLaboratory equipment/audio-visual equipment/vehicles/PR and information material 5 yrsAutomation equipment including software (hardware for networks) 5 yrsAutomation equipment including software (other hardware) 3 yrs

Acquired investment subsidies and amounts from externally-financed projects are deducted from the capitalised amount in the year of purchase. Subsidies received for the purpose of assets required for the primary operations, such as education buildings, are shown as liabili-ties under debt and are released during the useful life of the asset.

The institution carries out an evaluation on every balance sheet date to determine whether there are indications that a fixed asset can be subject to impairment. Should there be any such indications, the realisable value of the asset is then determined. If the realisable value of the company asset cannot be determined, then the value of the cash flow generating unit to which the asset belongs is determined. An impairment is applicable when the book value of an asset is higher than the realisable value and when the realisable value is the higher than the market value and the business value.

When it is determined that an impairment that was included in the past no longer exists or has decreased, then the increased book value of the asset is set no higher than the original book value would have been without the application of an impairment of that asset.

Fixed assets that are no longer usable for the primary operations are not depreciated. Write-offs due to impairment, divestment, loss or decommissioning of an asset are reported sepa-rately.

Costs due to major maintenance are processed in accordance with the components method and the aforementioned principles of valuation are applied.

Financial fixed assets – Participating interests and capital of members on whose business and financial policy the institution exerts a significant influence are valued at net asset value. This value is determined on the basis of the group’s accounting policies for valuation and the determination of the result. Participating interests and capital of members on whose business and financial policy the institution does not exert a significant influence are valued at acquisi-tion cost. The valuation of these assets takes into account any permanent decline in value, where relevant.

Stocks/inventory – This item is comprised of the trading stock, finished product, livestock and stock of harvested agricultural produce. The trading stock and finished product are valued according to the FIFO method at the acquisition cost or production cost, including a supple-ment for indirect costs.

The stock of harvested agricultural produce is not valued. The value of unmarketable stock or stock with a lower market value is decreased accordingly.


Receivables and prepayments – Receivables are valued at nominal value less a provision for uncollectible debts, where relevant.

Work in progress – Work in progress for third parties is valued at the cost of direct material use and labour, including a supplement for indirect costs. Invoiced instalments and forecast losses on projects are deducted from this balance. The allocation of the result is determined in proportion to the progress of the project, that is to say the degree of realised costs. The Work in Progress entry, including processed terms, is included under short-term receivables if the balance is positive and under prepayments if this balance is negative.

Securities – Securities are valued at acquisition cost (FIFO method) or lower market value.

Internal capital – Wageningen University does not distinguish between private and public capital.

– The general reserve is credited with the operating result in any year in which the result is not allocated to a specific use.

– Two appropriated reserves are formed within the equity capital at corporate level: the innovation fund and the reserve for future projects.

Provisions – The provisions are valued at nominal value, with the exception of the personnel provisions formed on the basis of RJ 271. The determination of the amount of the obligations takes account of future indexation and price increases. The amount of the provision included in the annual accounts is the best estimate of the amount that will be required to settle the relevant obligations and losses at the balance sheet date.

The provisions are formed for legally enforceable or actual obligations that exist at the balance sheet date, whereby the likelihood that the settlement of obligations will require an outflow of funds. A reliable estimate can be made on the extent of those obligations.

– The provision for unemployment insurance obligations covers existing unemployment insurance obligations at the balance sheet date and future expenditures relating to staff who have already left employment and temporary staff arising from the ‘own risk’ borne by the organisation.

– The provision for Resumption of Work for Partially Disabled Persons Act obligations covers the obligations pursuant to the Act on the balance sheet date and arising from the ‘own risk’ borne by the organisation.

– The forecast obligation arising from future service bonuses is determined on the basis of previous information and withdrawals are made on the basis of realisation. The present value is determined on the basis of the prevailing market rate of interest for Wageningen University.

– DLO Research Foundation’s pension insurance provider is ABP. No obligations other than the payment of pension contributions arise from a defined contribution pension scheme. The pension contributions are included as personnel costs when they become payable. Prepaid pension contributions are included as prepayments to the extent they will be reim-bursed by the pension fund or credited to pension contributions due in the future.

In 2014, the ABP pension contributions dropped by 3.8 percent. These concern the ABP Multi-Option Pension and ABP Surviving Dependants Pension (ABP KeuzePensioen and ABP NabestaandenPensioen). As an employer, Wageningen UR covers about two-thirds of these pension contributions. The decrease in pension contributions is primarily due to the reduc-tion of the accrual rate from 2.05% to 1.95%. This is part of the changes in pension regula-tion, effective 1-1-2014. Additionally, a portion of the temporary increase in the contribution surcharge attributed to the recovery plan has expired. The remaining recovery surcharge (herstelopslag) in the contribution is 3.0%, as of 1 January.


The pension plans are in line with the average salary pension plan and are indexed if the coverage of the pension fund allows. No indexation occurred in 2014. On 31 December 2014, the ABP pension fund had 101.9% coverage, 2.3% below the minimum required limit of 104.2%. In comparison to the end of 2013, coverage decreased by 4 percent. As of 2015, when it comes to policy decisions, pension funds must make use of the beleidsdekkingraad (policy coverage ratio). This is the average of the coverage ratios used in the last twelve months. The ‘old’ coverage ratio (which was reported up to and including 2014) was a snap-shot of the financial position at the end of the month. As of 31 December 2014, the policy coverage ratio amounted to 104.7%.

Because the financial situation at ABP is still unsatisfactory, the funds will need to submit a new recovery plan to the regulator, De Nederlandsche Bank (DNB). The old recovery plan is soon to expire, as new rules are in effect as of 2015. The consequences of the new recovery plan were still unknown as of 31 December 2014 and the plan must still be approved by DNB. On the balance sheet date, there was no obligation to make up for any shortage as a conse-quence of the ABP coverage ratio or policy coverage ratio, so no provisions were made.

– The provision for reorganisation costs was established to cover anticipated costs incurred as a result of decisions made and announced within the organisation that relate to current and intended reorganisations.

– The provision for product and contract risks covers the cost of loss-making contracts, guarantees and claims arising from services and products delivered to third parties.

Long-term debt concerns liabilities that are due in a year or more from the end of the concerned financial year. Short-term debt refers to liabilities due within one year of the concerned financial year.

Wageningen University uses derived financial instruments such as interest rate swaps to cover risks from interest rate fluctuations. Such instruments are valuated at cost price at first valua-tion. Ineffective interest rate swaps are displayed as a loss if they result in negative results.

Wageningen University applies cost hedge accounting on the basis of generic documentation. The determination of results is as follows:

– On each balance sheet date, it is determined whether there is or has been any ineffective-ness.

– If the critical characteristics of the hedge instrument and of the hedged item are not or have not been equal, this is an indication that the cost hedge contains an ineffective component.

– Any ineffective component is determined by means of the dollar-offset method. – If and to the extent that the ineffectiveness per balance sheet date results in a loss on a

cumulative basis, this ineffectiveness is recognised in the profit and loss statement.

– Accounting policies to determine income and expenditures

Proceeds and costs are included as business income and expenditures and are allocated to the relevant financial year or activity, regardless of whether they have resulted in cash inflow or outflow during the annual accounts period.

Proceeds are included in the year in which the goods were delivered or the services were provided to clients. Losses and risk arising before the end of the financial year are taken into account to the extent that they are known before the preparation of the annual accounts.

Direct Government Funding and Other Payments – Direct government funding is included as income in the year in which the funding is received. Other payments are credited to the result in the year in which the project is carried out or the costs are incurred.


Tuition and course fees – Included in the tuition fees for the reporting year are the statutory tuition fees and institutional tuition fees applicable for that year. The payments for post-grad-uate courses are included under course fees.

Income from third-party contracted research/work - The proceeds from contract activities are included under the income from third party contracted research/work item. The income is determined on the basis of the direct costs, including a margin for indirect costs to a maxi-mum of the rate to be paid by the finance. Results are allocated in proportion to the progress of the project.

– Accounting Principles for the Cash Flow Statement Preparation

The cash flow statement was prepared using the indirect method.

3.1.1.4 Notes on the balance sheet

(1) INTANGIBLE FIXED ASSETS (IN €1,000)

Patents and Licenses

Work in progress Total

Book value on 31-12-2013 205 0 205Investments 95 1,547 1,642Decommissioning 0 0 0Divestments 83 0 83Depreciation 0 0 0Book value on 31-12-2014 217 1,547 1,764

Acquisition value on 31-12-2013 245 0 245Investments in 2014 95 1,547 1,642Accumulated depreciation 123 0 123Accumulated write-downs 0 0 0Book value on 31-12-2014 217 1,547 1,764

In 2014, investments were made in the student information system SIS (expected to be in use by November 2015) and in Unit4-Agresso (financial administration, in use as of January 2015).


(2) TANGIBLE FIXED ASSETS (IN €1,000)

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Tota

l

Book value on 31-12-2014 16,048 180,946 34,057 9,208 21,996 262,255Investments 0 900 12,372 23,437 0 36,709Assets not used for the primary process 0 3,201 0 0 -3,201 0Divestments 58 629 1,164 0 858 2,709Depreciation 39 11,053 10,112 0 0 21,204Write-downs 0 1,668 86 0 0 1,754BOOK VALUE ON 31-12-2014 15,951 171,697 35,067 32,645 17,937 273,297

Acquisition value on 31-12-2013 21,629 310,488 115,128 9,208 58,476 514,929Acquisitions in 2014 0 900 12,372 23,437 0 36,709Decommissioning 0 8,325 0 0 -8,325 0Acquisition value of divestments 2014 2,088 11,744 27,723 0 5,115 46,670ACQUISITION VALUE 31-12-201 19,541 307,969 99,777 32,645 45,036 504,968

Accumulated depreciation 3,590 121,221 64,623 0 25,671 215,105Accumulated write-downs 0 15,051 87 0 1,428 16,566BOOK VALUE ON 31-12-2014 15,951 171,697 35,067 32,645 17,937 273,297

Divestments, of which:- Acquisition price 2,088 11,744 27,723 0 5,115 46,670- Depreciation 2,030 11,115 26,559 0 4,257 43,961TOTAL DIVESTMENTS 58 629 1,164 0 858 2,709

Wageningen University is carrying out an extensive new construction programme. In 2014, investments were made in Helix, the new building for the Agro Technology and Food Sciences department.

Of the €21.2 million of depreciation, €11.1 million relates to regular depreciation of buildings and infrastructure and €10.1 million to equipment and inventory.

Wageningen UR concluded an agreement regarding the sale of the Kortenoord complex with Bouwfonds MAB Ontwikkeling BV, and delivery has taken place. The definitive selling price of the first subplan was established in 2011, while the definitive selling price of the other subplans will be determined on the basis of the development planning for the land. Because Wageningen University is the economic owner of the assets, the assets are included in the balance sheet at a book value of €15.6 million. Deposits received for Subplans 2 to 4, totalling €3.7 million (including interest) are included under short-term debt.

In 2014, the former administration centre on Costerweg was reinstated for use as student housing.

Wageningen University’s real estate is insured for €295.3 million (reference date 1-6-2014). The value for the purposes of the Valuation of Immovable Property Act amounts to €178.7 million (reference date 1-1-2014).


(3) FINANCIAL FIXED ASSETS (IN €1,000)

Description 31-12-2014 31-12-2013Participating interests in group companies 376 466Other participating interests 61 148Members’ capital 169 154Other receivables 0 0TOTAL FINANCIAL FIXED ASSETS 606 768

Table 3.6 Participating interests in group companies (in €1,000)

DescriptionBook value

31-12-2013Investments/

DivestmentsOther

changes*

Book value 31-12-2014

Ceradis 376 0 -105 271Bioprodict ** -CanIT 90 0 15 105Total participating interests in group companies 466 0 -90 376

* The other changes are related to the appreciation of the participation in 2014.** Since 2014, Bioprodict has been included in other participating interests.

Table 3.7 Other participating interests (in €1,000)


Investments/divestments

Other changes*


Green Dino BV 5 0 0 5Bioprodict 119 -143 55 31KLV Professional Match BV 0 –1 1 0ICG 20 0 0 20Other participating interests 4 0 1 5Total other participating interests 148 -144 57 61

* Other movements/changes are the result of 2014 holdings.

Table 3.8 Members’ Capital (in €1,000)


Increase Decrease Book Value 31-12-2014

Members’ capital FrieslandCampina 131 14 0 145Avebe 6 0 1 5Cosun 17 2 0 19Total members’ capital 154 16 1 169

(4) STOCKS/INVENTORY (IN €1,000)

31-12-2014 31-12-2013

Trading stock 82 5Livestock 48 44Less: provision for unmarketability -1 0TOTAL STOCKS/INVENTORY 129 49


(5) RECEIVABLES AND PREPAYMENTS (IN €1,000)31-12-2014 31-12-2013

Payables 15,485 19,313Accounts receivable from affiliated parties 0 0Provision for possible uncollectible receivables –453 -493TOTAL ACCOUNTS RECEIVABLE 15,032 18,820

Work in progressCost of work carried out for third parties 298,657 346,965Invoiced instalments 294,617 345,855Third-party orders 4,040 1,110

Anticipated losses –2,952 –3,667Included under short-term debt 22,036 39,935TOTAL THIRD-PARTY ORDERS 23,124 37,378

Advances 2,124 1,526VAT to be received 875 2,067Receivables from other affiliated parties 372 0Receivables from students 1,902 2,244Prepayments 4,356 6,574Other -8 125TOTAL ADVANCES AND PREPAYMENTS 9,621 12,536TOTAL RECEIVABLES AND ACCRUALS 47,777 68,734

The receivables from affiliated parties relate to the DLO Research Foundation.

(6) LIQUID ASSETS (IN €1,000)

31-12-2014 31-12-2013Cash in hand 26 23Bank (incl. balancing entries) 31,341 48,353TOTAL LIQUID ASSETS 31,367 48,376

The liquid assets are readily available with the exception of the €2.3 million bank guarantee, which is explained under the obligations not included in the balance sheet.

(7) INTERNAL CAPITAL (IN €1,000)Balance on

31-12-2013Result Other

changesBalance on

31-12-2014General reserve 148,403 -658 0 147,745Appropriated reserves:Innovation reserve 3,900 0 0 3,900Reserves for future projects 3,537 237 0 3,774TOTAL INTERNAL CAPITAL 155,840 -421 0 155,419

The appropriated reserves relate to the innovation fund of €3.9 million and the reserve for future projects of €3.8 million. In 2014, €0.2 million was added to the reserve for future projects.


(8) PROVISIONS (IN €1,000)Balance on

31-12-2013Addi-

tionWith-

drawal ReleaseBalance on

31-12-2014Unemployment insurance obligations 9,663 2,457 2,208 777 9,135Disability Insurance Act obligations 450 227 147 0 530Disability Insurance Act obligations 2,575 772 280 88 2,979Restructuring/reorganisation costs 4,199 281 991 282 3,207Other provisions 697 1,644 129 348 1,864TOTAL PROVISIONS 17,584 5,381 3,755 1,495 17,715

Table 3.9 Specifications of the terms of the provisions (in €1,000)

31-12-2014 31-12-2013Short term (expires by no later than 31-12-2015) 7,559 4,693Long term (expires between 31-12-2015 and 31-12-2019) 6,538 9,136Long term (expires after 31-12-2019) 3,618 3,755Total provisions 17,715 17,584

The provision for unemployment insurance obligations was established to cover the existing unemployment insurance obligations at the balance sheet date and anticipated future expen-ditures relating to staff who have already left employment and temporary staff. In 2014, €2,457,000 was added to the provision and €777,000 was released.

The provision for Disability Insurance Act obligations was established to cover anticipated benefits from the Disability Insurance Act and the Resumption of Work Partially for Disabled Workers Act. In 2009, Wageningen University decided to bear the risk associated with the Resumption of Work for Partially Disabled Workers Act. A provision of €530,000 has been established for the current benefits.

The other personnel provisions include a provision for future obligations regarding service anniversary bonuses.

The reorganisation cost provision has been established for anticipated costs relating to reor-ganisations implemented earlier.

The other provisions are claims that third parties have addressed against Wageningen Univer-sity.

(9) LONG-TERM DEBT (IN €1,000)

Balance on 31-12-2013

Increase in debt

Decrease in debt

Balance on

31-12-2014

Other long-term debtEqualisation of long-term

15,468 0 230 15,238

Investment subsidies 3,736 7,207 476 10,467TOTAL LONG-TERM DEBT 19,204 7,207 706 25,705

The expended CAT-Agrofood investment subsidy was included in the equalisation of long-term investment subsidies in 2014.


Table 3.10 Summary of long-term debt (IN €1,000)

Description Tot

al

Inte

rest

(%

)

Term

in y

ears

Acc

um

ula

ted

re

pay

men

t

Lon

g-t

erm

>

1 y

ear

Sh

ort-

term

<

1 y

ear

ABN Amro Bank 15,000 4.9 10 0 15,000 0Rabobank Vallei en Rijn 2,000 4.4 10 1,600 200 200Rabobank Vallei en Rijn 300 4.4 10 232 38 30Total 17,300 1,832 15,238 230

All long-term debt has a remaining term of less than five years.

(10) short-term debt (in IN €1,000)31-12-2014 31-12-2013

Advance payments from third parties 92,385 127,069Accounts payable to suppliers 8,970 11,899Debts to suppliers of affiliated partiesTaxes payable 9,642 10,040Pensions payable 2,313 2,581Debts to other affiliated parties 10,117 4,637Debts to the Ministry of Economic Affairs 7,195 5,889Deferred liabilities 7,882 8,904Other 17,597 16,740TOTAL SHORT-TERM DEBT 156,101 187,759

Advance payments from third parties decreased by €34.7 million in 2014, in part due to settlement of deposits received from the EU on third party funding contracts. In addition, the expended CAT-Agrofood investment subsidy was transferred to the equalisation account.

The other short-term debt item primarily relates to the employees’ accrued holiday allowances and leave. Debts to other affiliated parties are debts to the DLO Research Foundation. These are short-term positions that are regularly offset against each other (€2.5 million) and the debt resulting from the transfer of assets to Facilities & Services by the DLO Research Foun-dation.

– Obligations and rights not included in the balance sheet

Table 3.11 Obligations relating to rent, operational lease, etc. (in €1,000)

Description Total obligationsExpiring in

2015

Expiring between 2016

and 2019Expiring

after 2019Investments 3,454 3,454 0 0Energy supplies 16,200 4,050 12,150 0Insurance 877 194 683 0Maintenance contracts 529 529 0 0Other 952 392 560 0Total 22,012 8,619 13,393 0

Wageningen University has concluded a number of contracts establishing rights or obliga-tions relating to the delivery of real estate (Tropische Kas, Lawet, Berinchem). Book profits on these deliveries have not been incorporated in the annual accounts.

Within the Strategic Building Plan, Wageningen University received bank guarantees from third parties totalling €2.6 million.


Wageningen University issued bank guarantees on the Restaurant van de Toekomst founda-tion’s loan totalling €2.3 million.

The acquired interest rate instruments are displayed in Table 3.12.

Table 3.12 Interest rate instruments Wageningen University (in € millions)

Instrument Amount Start Date End DateInterest rate swap 10.0 03-01-2005 02-01-2017Interest rate swap 7.0 03-01-2005 04-01-2016

The value of the swaps on 31-12-2014 was -/- €1.7 million. The swaps are intended to hedge the interest risks of the long-term €15 million loan. The €68,000 decrease in the negative value of the ineffective portion of the swaps is included as income in the 2014 results.

Wageningen University has the following participating interests, held either directly or indirectly via Wageningen Universiteit Holding BV.

Table 3.13 Wageningen University participating interests (in €1,000)Reg

Registered office A

ctiv

ity

cod

e

Inte

rnal

cap

ital

3

1-1

2-2

01

4

Act

ual

20

14

Art

. 2

:40

3 o

f th

e

Du

tch

Civ

il C

ode

Par

tici

pat

ing

In

tere

st

in 2

01

4 (

%)

Con

solid

atio

n (

%)

Wageningen Universiteit Holding BV Wageningen 4 –91 -55 Y 100 100CanIT BV 1) Wageningen 4 302 43 N 35 0Ceradis BV Wageningen 4 n/a n/a N 13 0Bio Prodict BV 1) 4 622 241 N 5 0Green Dino BV 1) Wageningen 4 47 5 N 11 0Surfix BV 1) Wageningen 4 -38 28 N 13 0KLV Professional Match BV Wageningen 4 n/a n/a N 5 0AMS Foundation Amsterdam 2 n/a n/a 50 0ISRIC Foundation Wageningen 2 496 -51 100Restaurant van de Toekomst Foundation Wageningen 2 –27 1 100

1) Internal capital on 31-12-2013 and result for 2013

The annual accounts of Wageningen Universiteit Holding BV, the ISRIC Foundation, and the Restaurant van de Toekomst Foundation are consolidated in these annual accounts.

Pursuant to its duties, Wageningen University takes part in a number of foundations and appoints or elects one or more members of the Executive Board to these foundations or is involved in these foundations in some other manner. Consolidation of the foundations that satisfy the substantial interest criteria would not have had a material effect on Wageningen University’s result or balance sheet total.

In the fall of 2014, Wageningen University established the AMS (Amsterdam Metropolitan Solutions) Foundation together with TU Delft. Fifty percent of the AMS Foundation will be included in the Wageningen University annual accounts from 2015.

Wageningen University and the DLO Foundation also form the Wageningen UR alliance. The central staff departments and Facilities and Services were merged as part of this alliance. The units’ individual costs are charged to the participants in Wageningen UR in proportion to their use.


3.1.1.5 Notes to the Profit and Loss Statement

– Income

(11) INCOME (IN €1,000)

Actual 2014 Actual 2013DIRECT GOVERNMENT FUNDINGDirect government funding, Ministry of Economic Affairs 167.630 166.532Other subsidies, Ministry of Economic Affairs 3.325 2.259TOTAL DIRECT GOVERNMENT FUNDING 170.955 168.791

OTHER CONTRIBUTIONS AND SUBSIDIES 0 115

TUITION AND COURSE FEESTuition and examination fees 24,980 23,122Course fees 2,095 1,779TOTAL TUITION AND COURSE FEES 27,075 24,901

INCOME FROM WORK FOR THIRD PARTIESRevenue from work for third parties 98,803 102,038Movement in work in progress 2,930 7,038TOTAL INCOME FROM WORK FOR THIRD PARTIES 101,733 109,076

OTHER INCOMESales and use of facilities 474 571Rental income 5,032 4,593Secondments 502 507Sale of land and buildings 80 287Other income 13,753 14,073TOTAL OTHER INCOME 19,841 20,031TOTAL INCOME 319,604 322,914

Direct government funding from the Ministry of Economic Affairs increased by €2.2 million to €171 million through funds granted for performance agreements made with the Ministry (€0.6 million), funds from the Nationaal Onderwijsakkoord (€1.2 million), wage adjustment (€0.3 million), and an increase in the funds involved in the variable funding parameters for enrolments, degrees, and PhDs (€10.3 million). The standard direct government funding increased by €1.1 million through discounts resulting from tasks set in coalition agreements (€-1.1 million), the shifting of funds to the Ministry of Education, Culture, and Science for the Zwaartekrachtprogramma (Gravity programme) (€-2.2 million), the shifting of funds to Natu-ralis for the Herbarium (€-0.4 million), and the 2% cap set for the annual increase in direct government funding (funding limits: €-7.8 million).

The other subsidies from the Ministry of Economic Affairs also increased by €1.1 million in total due to the €1.6 million grant to Groen Kennis Net and a decrease of €-0.5 million in other target subsidies.

Income from work for third parties dropped 7% to €101.7 million. This income consists of research funding, which decreased by 3% to €23.5 million, and contract research, which decreased by 8% to €78.2 million. The decrease in turnover is most noticeable in the other Dutch government (€-2.9 million) and European Union (€-1.6 million) customer groups. The Department of Plant Sciences suffered the largest decrease (€-3.8 million).

Income from tuition fees increased due to the growing number of students.

Appendix 3 of the Wageningen University annual accounts contains a specification of the work commissioned by third parties by type of finance provider and type of turnover.


(12) PERSONNEL COSTS (IN €1,000)

Cost category Actual 2014 Actual 2013Gross wages and salaries 175,497 174,806Temporary employees and contracted personnel 7,124 6,877Other personnel costs 5,826 5,251Addition to provision for unemployment insurance obligations 1,680 3,373Addition to provision for Disability Insurance Act 227 -19Addition to other personnel provisions 684 557TOTAL PERSONNEL COSTS 191,038 190,845

Gross wages and salaries include pension contributions totalling €20.4 million, social security charges totalling €6.9 million, and the employer contribution to the national Health Insurance premium of €8.2 million. The number of staff decreased from 2,695 FTE to 2,657 FTE in 2014. The average payroll total per FTE increased by 1.8%.

In 2013, Wageningen University spent €0.4 million on salary costs and reimbursements for the members of the Executive Board (2013: €0.4 million) and €32,000 (2013: €35,000) for members of the Supervisory Board. The members of the Executive Board of Wageningen University are the same as the members of the Executive Board of the DLO Research Founda-tion. A further explanation of the salary costs of the Executive Board and Supervisory Board is enclosed in Section 3.4. The members of the Supervisory Board of Wageningen University are the same as the members of the Supervisory Board of the DLO Research Foundation.

(13) DEPRECIATION (IN €1,000)Actual 2014 Actual 2013

Tangible fixed assets 21,287 21,615Write-downs 1,754 0TOTAL DEPRECIATIONS 23,041 21,615

(14) ACCOMMODATION EXPENDITURE (IN €1,000)Actual 2014 Actual 2013

Rent 10,406 9,660Insurance 342 260Maintenance 4,118 4,832Utilities (including water) 5,417 3,768Cleaning costs 2,610 2,510Levies 1,020 1,021Other accommodation costs 689 2,700TOTAL ACCOMMODATION COSTS 24,602 24,751

A number of Wageningen University’s chair groups are accommodated in DLO Foundation buildings. Wageningen University paid €10.4 million in rent in 2014 for the use of part of these buildings.

A revenue-neutral shift in the accommodation costs occurred due to improved allocation of the costs made by Facilities and Services for Wageningen University and the DLO Foundation.

(15) GENERAL COSTS (IN €1,000)

Actual 2014 Actual 2013Other equipment costs 8,388 8,192Other general costs 26,145 30,325Additions to provisions: Reorganisation costs -1 291Provisions, other 1,296 -54Total addition to general provisions 1,295 237TOTAL GENERAL COSTS 35,828 38,754


Other general costs included office expenses (€2.8 million), travelling and accommodation expenses (€8.2 million), representation costs, PR activities and student recruitment (€1.2 million), literature supplies (€4.4 million), non-recoverable VAT (€7.8 million), and cater-ing costs (€1.6 million). The other general costs decreased mainly due to the reduced costs of non-recoverable VAT (€2.0 million) and release of the provision for project losses (€0.7 million).

The other general costs items include the following auditor’s costs:

– Audit of the annual accounts €46,000 – Other auditing activities €263,000 – Advisory activities €50,000.

The costs mentioned are the EY costs. There is no service from other audit organisations.

(16) SPECIFIC COSTS (IN €1,000)

Actual 2014 Actual 2013Specific costs 14,942 14,703

Services provided by third parties 22,000 21,866

Contributions and subsidies 8,234 8,715TOTAL SPECIFIC COSTS 45,176 45,284

(17) FINANCIAL INCOME AND EXPENDITURES (IN €1,000)

Actual 2014 Actual 2013Financial income 565 1,058

Financial expenditures –871 –900TOTAL FINANCIAL INCOME AND EXPENDITURES -306 158

The financial income relates to the interest received on bank assets. The financial expendi-tures relate to the long-term debt to ABN Amro.

(18) RESULT FROM PARTICIPATING INTEREST (IN €1,000)

Actual 2014 Actual 2013Ceradis BV -105 251Other participating interests 71 144TOTAL RESULT FROM PARTICIPATING INTERESTS -34 395


3.1.1.6 Company Financial Statements

COMPANY BALANCE SHEET (IN €1,000)

31-12-2014 31-12-2013ASSETSFIXED ASSETSIntangible fixed assets 1,764 205Tangible fixed assets 273,001 261,924Financial fixed assets 82 121Total fixed assets 274,847 262,250

CURRENT ASSETSStocks 129 48Receivables and prepayments 47,182 70,449Cash at bank and in hand 30,818 47,684Total current assets 78,129 118,181

TOTAL ASSETS 352,976 380,431

LIABILITIESINTERNAL CAPITAL 154,949 155,321PROVISIONS 17,438 17,431LONG-TERM DEBT 25,467 18,736SHORT-TERM DEBT 155,122 188,943TOTAL LIABILITIES 352,976 380,431

The company balance sheet does not incorporate information from ISRIC Foundation, Restau-rant van de Toekomst Foundation or WU Holding BV information. This balance sheet incor-porates Wageningen University’s receivables from ISRIC and WU Holding BV. The internal capital varies from the internal capital included in the consolidated balance sheet by a total of €467,000. This is explained by the internal capital of the ISRIC Foundation (€496,000) and the Restaurant van de Toekomst Foundation (€-27,000).

Items not included in the separate balance sheet are equal to those in the consolidated account.


COMPANY PROFIT AND LOSS STATEMENT (IN €1,000)

Actual 2014 Actual 2013INCOMEDirect government funding, Ministry of Economic Affairs 169,645 167,618Tuition, course, and examination fees 27,075 24,901Income from work for third parties 101,197 108,341Other income 19,818 19,934Total income 317,735 320,794

EXPENDITURES Personnel costsDepreciation 189,790 189,494Accommodation costs 23,006 21,605General costs 24,446 24,508Specific costs 35,433 38,471Total expenditures 45,073 45,081

317,748 319,159

OPERATING RESULT -13 1,635

Financial income and expenditures -303 155RESULT FROM OPERATIONAL ACTIVITIES BEFORE TAX -316 1,790

Tax on operational activities 0 0Result from participating interests -55 396RESULT FROM ORDINARY ACTIVITIES AFTER TAX -371 2,186

Third-party share 0 0Exceptional income and expenditures 0 0NET RESULT -371 2,186

The €169.6 million direct government funding from the Ministry of Economic Affairs does not include the €1.4 million direct government funding declared by the ISRIC Foundation. In 2014, WU Holding BV recorded a result of €-55,000, the ISRIC Foundation recorded a result of €-51,000, and the Restaurant van de Toekomst Foundation recorded a result of €1,000.

– Notes to the company annual accounts

Since the deviations of the financial data between Wageningen University’s separate annual accounts and its consolidated annual accounts are relatively minor as of 31 December 2014, notes on the consolidated balance sheet and profit and loss account are used as reference for the notes on the company balance sheet and profit and loss account.

FINANCIAL FIXED ASSETS (IN €1,000) 31-12-2014 31-12-2013

Participations in group companies -92 -37Members’ capital 169 154Other receivables 5 4TOTAL FINANCIAL FIXED ASSETS 82 121


Table 3.14 Breakdown of the participating interests in group companies’ accounts (in €1,000)

DescriptionBook Value

31-12-2013Investments/

DivestmentOther

changes 1)

Book Value 31-12-2014

WU Holding BV -37 0 -55 -92Total participating interests in group companies -37 0 -55 -92

1) The other changes relate to the appreciation of the participation in 2014.

3.1.2 Independent auditor’s report and Supplementary Information

3.1.2.1 Post Balance Sheet Events

There were no post balance sheet events that gave rise to adjustments or required mention in the annual accounts.

3.1.2.2 Processing of Results

The 2014 result has been added to the internal capital. The WHW (Higher Education and Research Act) and Wageningen University’s own Administration and Management Regulations do not include regulations regarding the allocation of the result. The Executive Board has decided to withdraw the result from internal capital, in accordance with Table 3.15.

Table 3.15 Allocation of the result (in €1,000)

Destination 2014General reserve -658Reserve for Future Projects 237Total internal capital -421

3.1.2.3 Independent auditor’s report

To: Executive Board and Supervisory Board

Report on the audit of the financial statements for 2014

Our opinion

We have audited the in this report included 2014 financial statements (pages 65 to 92, pages 94 to 96, and pages 132 to 134) of Wageningen University, based in Wageningen.

In our opinion:

– the financial statements give a true and fair view of Wageningen University’s financial posi-tion as of 31 December 2014, as well as of its result and cash flow in 2014, in accordance with the Annual Accounts Regulations for Educational Institutions (Regeling Jaarverslag-geving Onderwijs);

– the income, expenditures as recorded in the financial statements, and movements in balance sheet items for 2014 meet the requirements of financial legitimacy in all relevant material aspects. This means that the amounts are in accordance with the applicable laws and regulations, as mentioned in section 2.3.1 of the Education Auditor’s protocol 2014 (Referentiekader van het onderwijsaccountantsprotocol OCW/EZ 2014).

The financial statements are comprised of:

– the consolidated and company balance sheet as of 31 December 2014; – the consolidated and company income and expenditure statement for 2014;


– the consolidated cash flow statement for 2014; and – the notes comprising a summary of the accounting policies and other explanatory informa-

tion. The basis for our opinion

Our audit was conducted in accordance with Dutch law, including the Dutch Standards on Auditing and the Education Audit Protocol 2014. Our responsibilities under those standards are further described in the “Our responsibilities for the audit of the financial statements” section of our report.

We are independent of Wageningen University in accordance with the “Verordening inzake de onafhankelijkheid van accountants bij assurance-opdrachten” (ViO, regulation with respect to independence of accountants in assurance engagements) and other relevant independ-ence regulations in the Netherlands. Furthermore, we have complied with the “Verorden-ing gedrags- en beroepsregels accountants” (VGBA, regulation on professional conduct for accountants).

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Materiality

Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence users’ economic decisions that are made on the basis of these financial statements. The materiality affects the nature, timing and extent of our audit procedures and the evaluation of the effect of identified misstate-ments on our opinion.

Based on our professional judgement we determined that the materiality for the financial statements as a whole is €3,196,000. The materiality is based on 1% of the total income. The materiality for the financial legitimacy has been determined at €5,128,000, based on 3% of the total public funds, in accordance with section 2.1.3 of the Education Audit Protocol 2014. This section of the auditor’s protocol also includes a number of specific audit and reporting thresholds, which we have employed. We have also taken misstatements and/or possible misstatements into account that, in our opinion, are material for the users of the financial statements for qualitative reasons. We agreed with the Supervisory Board that misstatements identified during the audit in excess of €159,000 will be reported to them, as well as smaller misstatements that we believe to be material for qualitative reasons.

Scope of the group audit

Wageningen University is head of a group of entities. The financial information of this group is included in Wageningen University’s consolidated financial statements. Page 71 of the notes to the annual accounts contains an explanation of which entities the group is comprised of.

Because we are ultimately responsible for our opinion, we are also responsible for directing, supervising, and performing the group audit. In this respect we have determined the nature and extent of the audit procedures to be carried out for the group entities. The decisive char-acteristics were the size and/or risk profile of the group entities or operations. On this basis, we selected group entities for which an audit or review had to be carried out on the complete set of financial information or specific accounts.

The group audit mainly focused on the significant group entities Wageningen University Hold-ing BV, the ISRIC Foundation, and the Restaurant van de Toekomst Foundation. We performed audit procedures ourselves for these entities.


By performing the abovementioned procedures for the group entities, together with addi-tional procedures at group level, we have been able to obtain sufficient and appropriate audit evidence about the group’s financial information to provide an opinion about the consolidated financial statements.

Our key audit matters

In our key audit matters we describe matters which, in our professional judgement, were of the most significance in our audit of the financial statements.

The key audit matters have been communicated to Wageningen University’s Supervisory Board, but are not a comprehensive reflection of all matters discussed.

The audit procedures relevant to these key audit matters were determined in the context of the financial statements as a whole. Our findings with respect to the company key audit matters should be considered in that context and not as individual opinions on these matters.

Valuation of tangible fixed assets

At €273 million, or 77% of the balance sheet total, the tangible fixed assets are a significant account in 2014. Tangible fixed assets are valuated at historical cost less accumulated depre-ciation or lower market value. Each year, Wageningen University determines whether there is any indication of impairment which would necessitate the performance of an impairment test or taxations. Because of the level of subjectivity in identifying indications of impairment, and the use of estimates in the impairment test and taxations, the valuation of tangible fixed assets is significant for our audit.

The notes on the tangible fixed assets are included on pages 76 and 82 of Wageningen University’s financial statements.

Our audit focused, among others, on the accurate and complete estimation of the existence of indications of impairment. We did not identify any indications of impairment at Wageningen University which materially affect the financial statements.

We concur with the Executive Board’s methods and assumptions and the resulting outcomes. We have determined that the explanatory notes satisfy the relevant reporting standards.

Valuation of provisions

The provisions for tideover obligations, reorganisation costs, and other personnel provi-sions amount to €15.3 million in aggregate, or 4.3% of the balance sheet total, which makes them material accounts in the financial statements. In determining the level of the provi-sions, Wageningen University’s Executive Board uses estimates and assumptions to a signifi-cant extent. The use of estimated accounts and the notes in the financial statements on the assumptions and estimations are significant for the audit.

The notes on the provisions and assumptions are included on pages 79 and 83 of Wageningen University’s financial statements.

The validation of the assumptions and estimations, including the utilised discount rate, the relevance of source data, and determining the reliability of source data, was part of our work as was determining the consistency of the assumptions and estimations in comparison to previous reporting periods.



Valuation of work in progress

Wageningen University is largely dependent on revenue from research funding and contract research. Work in progress for third parties is valuated at the direct costs of materials and labour, including a supplement for indirect costs. Invoiced instalments and foreseeable losses are deducted from this balance. The result is allocated in proportion to the progress (degree of actual costs) of a project. The balance of capitalised costs and invoiced instalments amounted to €4.1 million (costs €298.7 million, invoiced instalments €294.6 million) in 2014 and is included in receivables and short-term debt. Given the scope, complexity, and diversity of subsidy regulations, the valuation of work in progress was signif-icant for our audit.

The notes on work in progress are included on pages 78 and 82 of Wageningen University’s financial statements.

Our audit focused, among others, on determining the accuracy of the project costs accounted for based on the subsidy regulations and utilised methods of cost allocation, assessment of the projects’ progress, along with accounting for revenue and assessing the adequacy of the provision for foreseeable losses or specifically acknowledged project risks.


Responsibilities of the Executive Board and the Supervisory Board for the financial statements

The Executive Board is responsible for the preparation and true and fair presentation of the financial statements, in accordance with the Annual Accounts Regulations for Educational Institutions, as well as for the preparation of the annual report, also in accordance with the Annual Accounts Regulations for Educational Institutions.

The Executive Board is also responsible for financial legitimacy of the income, expenditures as recorded in the financial statements, and balance sheet movements. This means that these amounts should be in accordance with the relevant laws and regulations. Furthermore, the Executive Board is responsible for such internal control as the Executive Board deems neces-sary to enable the preparation of the financial statements and compliance with the relevant laws and regulations, free of material misstatement, whether due to fraud or error.

As part of the preparation of the financial statements, the Executive Board is responsible for assessing the educational institution’s ability to maintain continuity of its operations. Based on the Annual Accounts Regulations for Educational Institutions, the Executive Board should prepare the financial statements based on the continuity assumption, unless the Executive Board either intends to liquidate the educational institution or cease operations, or has no realistic alternative but to do so. The Executive Board should disclose events and circum-stances that may cast significant doubt on the educational institution’s ability to maintain continuity in the financial statements.

The Supervisory Board is responsible for overseeing Wageningen University’s financial reporting process.

Our responsibilities for the audit of the financial statements

We are responsible for planning and performing the audit assignment in a manner that allows us to obtain sufficient and appropriate audit evidence on which to base our opinion, as referred to in section 2.9, paragraph 3 of the Higher Education and Research Act. Our audit was performed with a high, but not absolute, level of certainty, which means it is possible that we have not detect all errors or fraud during our audit.


Report on other legal and regulatory requirements

Report on the annual report and other information

Pursuant to the legal requirements under the Annual Accounts Regulations for Educational Institutions (regarding our responsibility to report on the annual report and other informa-tion):

– as a result of our examination and insofar as we can assess, we have no deficiencies to report regarding whether the annual report has been prepared in accordance with the Annual Accounts Regulations for Educational Institutions and section 2.2.3 of ‘Jaarverslag van het onderwijsaccountantsprotocol OCW/EZ 2014’ (Annual Report of the Education Audit Protocol 2014) and whether the information required by the Annual Accounts Regu-lations for Educational Institutions is included.

– we report that the annual report, insofar as we can assess, is consistent with the financial statements

Engagement

We were re-engaged as the auditor of Wageningen University by the Supervisory Board on 9 April 2014, following a European procurement procedure, and have been the statutory auditor since the audit of the 2010 financial year to date.

Arnhem, 12 June 2015 Ernst & Young Accountants LLP w.g. F. de Brujin RA

Appendix to the independent auditor’s report

We have maintained professional scepticism throughout the audit and exercised professional judgement where necessary, in accordance with the Dutch Standards on Auditing and the Education Auditor’s protocol 2014, as well as upheld ethical and independence requirements. Our audit included, among others:

– Identifying and assessing the risks of material misstatement in the financial statements due to fraud or error, responding to those risks by determining and performing audit procedures, and obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control;

– Obtaining insight in the internal control relevant to the audit of the financial statements and financial legitimacy in order to select audit procedures which are appropriate in the circumstances. These procedures are not intended to express an opinion on the effective-ness of the educational institute’s internal control;

– Evaluating the appropriateness of policies employed for financial reporting and the utilised financial justifiability criteria, and the reasonableness of estimates and related notes made by the Executive Board in the financial statements;

– Determining the appropriateness of the Executive Board’s use of the continuity assumption and, based on the audit evidence obtained, whether there are events or circumstances which could cast reasonable doubt on the educational institute’s ability to maintain its operations in continuity. If we conclude that a material uncertainty exists, we are required to draw attention to the related notes in the financial statements in our independent audi-tor’s report. If the notes are inadequate, we will have to modify our report. Our conclu-sions are based on the audit evidence obtained up to the date of our independent auditor’s report. However, future events or conditions may render an institute unable to maintain continuity;

– Evaluating the presentation, structure, and content of the financial statements and included notes, and


– Evaluating whether the financial statements offer a true and fair view of the underlying transactions and events, and that the income, expenditures, and balance sheet move-ments accounted for in the financial statements meet the requirements of financial legiti-macy.

We communicate with the Supervisory Board regarding, among other things, the planned scope and timing of the audit, as well as significant audit findings, including any significant deficiencies in internal control.

We provide the Supervisory Board confirmation that we have complied with relevant ethical regulations regarding independence. We also communicate with the Executive Board about all relationships and other matters that may reasonably be thought to potentially compromise our independence, as well as the related measures to guarantee our independence.

Based on all the matters we discussed with the Supervisory Board, we identify the key points of our audit of the financial statements. We describe these key audit matters in our independ-ent auditor’s report, unless law or regulation precludes public disclosure or when, in extremely rare circumstances, not communicating the matter is in the public interest.

Appendix 1 ClarificationsOutsourcing of one or more Components of CROHO Registered Study Programme(s) to a Private Organisation (+ costs).

Wageningen University does not outsource activities in the sense referred to above. Any outside expertise contracted for teaching (for example, as a consequence of the earlier ‘divi-sion of duties and concentration’ operations) is contracted from partner higher education insti-tutions and not from private institutions.

Customised Programmes for Companies/Organisations

Wageningen University does not provide any customised programmes for companies and/or organisations in the form of CROHO registered courses leading to a certificate. Customisa-tion in the form of post-initial courses is provided under the Wageningen UR umbrella by the Centre for Development and Innovation (CDI) and Wageningen Academy (WA).

Exchange Agreements

Wageningen University has exchange agreements with 224 institutions. The total number of incoming students is 308 and the total number of outgoing students is 332.

Allocation of Direct Government Funding to Private Activities

Wageningen University allocates a small portion of the direct government funding to the following private activities:

– Post-initial education relating to establishing new study programmes and transferring knowledge to society;

– Student facilities such as sports facilities and training activities; – Student accommodation for international MSc students. Although the provision of student

accommodation is not one of the university’s primary duties, the acute accommodation needs nevertheless resulted in the Executive Board’s decision in 2009 to invest in tempo-rary accommodation for international students. The Supervisory Board agreed to this, in light of the state of Wageningen’s housing market, particularly for students. Accommoda-tion is rented at fair market value prices. The objective is to achieve break-even operations with these investments. No new investments were made in 2014.

In 2014, Wageningen University did not make any investments in spin-offs.


Appendix 2 Staffing Level (FTE)

Wageningen University Average Staffing Level

2014 2013FACULTYAcademic staff:

Professor 97.8 100.9Associate professor 164.4 154.6Assistant professor 272.1 273.8Researchers 282.2 280.2Lecturers and other academic staff 61.1 54.4PhD candidates 663.2 714.6

Total academic staff 1,540.8 1,578.5

Support and administrative staff:Job grade 13 and above 9.4 13.3Job grade 9 to 12 217.5 221.2Job grade 9 and below 338.0 344.2

Total support and administrative staff 564.9 578.7Total faculty 2,105.7 2,157.2

GENERAL SERVICESJob grade 13 and above 40.3 44.3Job grade 9 to 12 223.2 218.0Lower than job grade 9 204.5 210.5

Total general services 468.0 472.8

Total staff with a Wageningen University contract 2,573.7 2,630.0

otal staff with a DLO contract 90.9 65.2Total staffing level 2,664.6 2,695.2


Appendix 3 Work Commissioned by Third Parties by Type of Finance Provider and Type of Turnover

Proceeds of work commissioned by third parties by client (in €1,000)

Actual 2014 Actual 2013Research funding 23,492 24,257Government 7,069 8,534Other Dutch government agencies 17,186 20,089Business community 19,229 18,879European Union 19,952 21,566Foreign government and public sector 4,187 4,135Collection-box funds 826 839DLO Research Foundation 5,202 6,453Other 4,590 4,324Total proceeds by third parties 101,733 109,076


Appendix 4 Overview G: Target Funding and Deferred Liabilities to the Ministry of Economic Affairs

Project Description ObligationAwarded

amountBalance

31-12-2013Received

through 2014Expenditure

2014Expenditure

through 2014Balance

31-12-2014G2-A Target funding settled on 31-12-2013

Quality Impulse 2009-2012 1300003596 date 13/11/2009 1,925,000 431,015 1,925,000 0 1,493,985 431,015

Total target funding settled 1,925,000 431,015 1,925,000 0 1,493,985 431,015

G2-B Ongoing until next financial year

Centre for Biobased Economy 1300006644 date 15/12/2010 5,000,000 1,645,087 4,391,036 188,999 1,934,948 2,456,088

International training courses 2014 1300013583 date 26/02/2013 840,000 840,000 840,000 840,000 840,000 0

Animal welfare 1300018191 date 09/09/2014 50,000 0 50,000 10,360 10,360 39,640

Green Knowledge Cooperative 1300017248 date 01/05/2014 2,552,660 0 2,552,660 1,595,191 1,595,191 957,469

‘Begeleiding startende leraren’ (Guidance for new teachers, OCW)

804A0-46197 date 18/12/2013 466,000 250,000 466,000 230,107 230,107 235,893

Total ongoing 8,908,660 2,735,087 8,299,696 2,864,656 4,610,606 3,689,090

Deferred liabilities direct government funding letterLearning in practice 2010 – 2013 2,231,400 1,157,561 2,231,400 229,377 746,616 1,484,784‘Praktijkleren en groene plus’ (Learning in practice and green plus) 321,200 150,960 321,200 59,590 59,590 261,610Sector Physics and Chemistry 2013 195,000 195,000 195,000 195,000 195,000 0Sector Physics and Chemistry 2014 195,000 0 195,000 0 0 195,000WURKS 2012 734,712 480,255 734,712 480,255 734,712 0WURKS 2013 739,262 739,262 739,262 359,468 359,468 379,794WURKS 2014 746,544 0 746,544 0 0 746,544Total deferred liabilities 5,163,118 2,723,038 5,163,118 1,323,690 2,095,385 3,067,733Total included under Ministry of Economic Affairs funding 15,996,778 5,889,139 15,387,814 4,188,346 8,199,977 7,187,837

No funding was received which requires inclusion in G1 (accounting of funding of which any surplus is added to the lump sum).

Connection between Expenditures and Annual Accounts

Resultaat 2014Wageningen University expenditures 3,348,346CDI expenditures (included in DLO annual accounts) 840,000Total expenditures 4,188,346


Appendix 5 Wageningen University 2014 FSR (Financial Specification of Government Funding Accounts) Table*

Funding

provider

Project

no. Tota

l

Pro

ject

bu

dg

et

Fun

din

g a

mou

nt

Start

date

End

date Bal

ance

on

1-1

-20

14

Ch

ang

es

Bal

ance

on

31

-12

-20

14

Ad

van

ce

Sta

tus

Agentschap NL TESA113012 434,288 199,080 1-5-2014 1-5-2016 – 51,922,57 51,922,57 55,991,00 ongoing

EVD International FDOV12RW02 198,300 99,150 1-7-2013 30-6-2018 40,901.00 48,809.00 89,710.00 59,266.00 ongoing

* amounts in €

DLO Research Foundation Annual Financial Report | Wageningen UR Annual Report 2014 | 97

3.2 DLO Research Foundation

3.2.1 DLO Research Foundation Financial Report

3.2.1.1 Development of Results and Balance

– Development of Results

The DLO Research Foundation recorded a positive net result of €1.0 million in 2014, €4.4 million higher than the net result for 2013 (€-3.4 million). See Table 3.16 for an overview of the results.

Table 3.16 The DLO Research Foundation result for 2014 (in € millions)

2014 2013Institutes 0.2 -4.6Result on housing and internal WW/BW premiums including cost of capital 8.4 7.4Executive Board / Staff departments / Facilities and Services:Non-recurrent -7.4 -6.4Operational -0.2 0.2Net result 1.0 -3.4

The 2014 result includes a number of non-recurrent components with a total negative effect of €7.4 million:

– Property demolition €-0.6 million – Write-down of fixed assets €-1.7 million – Changes in provisions €-5.1 million

A turnover of €330.1 million was generated in 2014, which is less than in 2013 (€333.7 million). The DLO Research Foundation’s largest client is the Ministry of Economic Affairs, which generates approximately 42% of the total turnover (50% of research turnover). The turnover resulting from the Ministry of Economic Affairs through programme research or addi-tional orders has decreased by €2.4 million (-2%). The remaining research turnover increased by €6.0 million (4%) in 2014, mainly from growth in orders from Dutch and foreign busi-nesses.

In comparison with 2013, personnel expenses decreased by €2.5 million to €184.7 million. This decrease is caused by a decrease in the staffing level of 51 FTE.

– Balance Developments

At the end of 2014, liquidity increased by €3.5 million compared to 2013, reaching a level of €80.9 million. The following are the factors that explain the increase:

– Net result: €1.0 million – Change in real estate (balance of investments, divestments and depreciation):

€12.4 million – Change in provisions: €3.9 million – Change in long-term debt and receivables: €-5.5 million – Developments in working capital: €-8.3 million

The change in real estate amounts to €20.1 million and includes €1.7 million of building and inventory depreciation and write-downs. In contrast capital expenditures (including interests and members’ capital) amounted to €-10.5 million, and divestments to €1.0 million.

98 | DLO Research Foundation Annual Financial Report | Wageningen UR Annual Report 2014

Thanks to the positive result, solvency rose to 53.4%. In 2013, solvency was 51.8%.

– Changes in the Legal Structure and Capital Stake

The following change occurred in the group in 2014:

– The 13% capital stake in NSure Holding BV has been divested, meaning there is no longer any stake in NSure Holding BV.

– Prospects

The DLO Research Foundation has forecast a net result of €3.5 million for 2015, meaning a positive margin of 1.1%.

The result from operational activities (excluding non-recurrent results) is projected to be €7.6 million, which is a 2.4% margin. A structural margin of 3% is desired for operational activities. After two years during which the result was under pressure from the credit crunch and the arising spending cuts (in particular government cuts), the operational result is now approaching the desired level.

The result from non-recurrent activities is projected to be €-4.1 million. This result is comprised of €3.6 million in transition costs related to creating mobility (‘werkenderwijs aanpassen’) or reorganisation, €1.0 million for expected impairments, €0.2 million for receiva-bles risk, and a €0.7 million gain as a result of the sale of real estate.

The expected turnover for 2015 is €322.6 million, a decrease compared to the 2014 result, revealing a shift in turnover sources. The turnover from the Ministry of Economic Affairs will decrease by a further 7% and the turnover from the matching market and contract research will increase by 11% and 7% respectively.

In 2015, €12.2 million will be invested in buildings and land. The regular investments amount to €11.4 million, including €7.0 million in Dairy Campus (this investment is fully subsidised) and €3.6 million in major maintenance. Investments in the Strategic Building Plan amount to €1.2 million. Decentralised investments have been projected at €3.9 million, largely compris-ing laboratory equipment (€2.0 million) and software (€0.5 million).

Divestments from land sales are projected to be €4.4 million, namely the land in the prov-ince of Friesland (Dairy Campus) for €1.9 million and the land sold to Campus Plaza (student housing) for €2.5 million.

Despite the planned investments liquid assets are expected to remain stable at approximately €82 million. Whether DLO Research Foundation can use this to decrease its large net position of long-term debt is subject to analyses. This concerns a decrease of a minimum €30 million.

The budget for 2015 estimates that solvency will improve by 2% and will reach a level of 55%.


3.2.1.2 Financial Statements

CONSOLIDATED BALANCE SHEET AFTER THE ALLOCATION OF THE NET RESULT (IN €1,000)

Balance sheet 31-12-2014 31-12-2013

(1)

ASSETSFIXED ASSETSIntangible fixed assets 704 250

(2) Tangible fixed assets 303,376 316,267(3) Financial fixed assets 57,076 60,639


(4) CURRENT ASSETS Stocks 3,398 3,543(5) Receivables and prepayments 101,224 106,001(6) Liquid assets 80,881 77,381


TOTAL ASSETS 546,659 564,081

LIABILITIESINTERNAL CAPITAL Statutory reserves 200 250General reserves 292,888 291,808

(7) INTERNAL CAPITAL 293,088 292,058

(8) PROVISIONS 28,194 23,916(9) LONG-TERM DEBT 85,811 95,287(10) SHORT-TERM DEBT 139,566 152,820



CONSOLIDATED PROFIT AND LOSS STATEMENT (IN €1,000)

Result 2014 Result 2013(11) INCOME 330,061 333,672

(12)EXPENDITURE Personnel costs 184,708 187,186

(13) General costs 77,432 84,143(14) Specific costs 63,372 61,543

Total expenditure 325,512 332,872

(15) Other income and expenditures 0 0

OPERATING RESULT 4,549 800

(16) Financial income and expenditure -3,866 -4,143

RESULT FROM OPERATIONAL ACTIVITIES BEFORE TAX 683 -3,343

(17) Result from operational activities -44 -39

(18) Result from participating interests 391 0

RESULT FROM OPERATIONAL ACTIVITIESAFTER TAX 1,030 -3,382

(19) Third-party share 0 0Extraordinary income and expenditure 0 0

NET RESULT 1,030 -3,382


CONSOLIDATED CASH FLOW STATEMENT (IN €1,000)

Result 2014 Result 2013OPERATIONAL ACTIVITIES Net result 1,030 -3,382Depreciation and write-downs 21,879 27,815

22,909 24,433

Change in provisions 4,278 2,520Change in stock 145 -44Change in receivablesChange in short-term debtResult from non-consolidated participating interests

4,777-13,254

-391

-9,967905

-1

-4,445 -6,587

Cash flow from operational activities 18,464 17,846

INVESTMENT ACTIVITIESInvestments in intangible assets

-504 -250

Investments in buildings and sites (incl. WIU)Investments in other tangible assetsInvestments in participating interests and members’ capital

-4,698-4,921

-323

-16,692-3,878

74Divestments of fixed assets 1,014 4,933

Cash flow from investment activities -9,432 -15,814

FINANCING ACTIVITIESChange in long-term receivables, Ministry of Economic Affairs 3,944 3,944Change in long-term debt, Ministry of Economic Affairs Change in other long-term debtDecrease in lease obligations

-5,417-4,059

0

-5,385-6,078

0Change in internal capital 0 0Change in third-party share 0 0Cash flow from financing activities -5,532 -7,519

CASH FLOW 3,500 -5,487

CHANGE IN LIQUID ASSETSBalance of liquid assets on 1 January 77,381 82,868Balance of liquid assets on 31 December 80,881 77,381

Change in liquid assets 3,500 -5,487


3.2.1.3 Accounting Principles

The figures of the previous financial year are in accordance with the figures in the annual accounts of the relevant year. Variances may arise as a result of corrections, shifts between items or changes in the rounding-off method. Variances of relevant significance are indicated in the annual accounts.

– General accounting principles for the preparation of the annual accounts

The DLO Research Foundation, the DLO Holding BV and a number of subsidiaries are grouped together. Staff are employed by the DLO Research Foundation and are allocated, on the basis of the on-charged actual wage costs, to the various operating companies. The DLO Research Foundation owns the real estate used by the operating companies pursuant to contracts for use.

The annual accounts are prepared according to the historical cost model. Unless otherwise stated, assets and liabilities are calculated at nominal value.

Monetary assets and liabilities in foreign currencies are converted at the exchange rate on the balance sheet date. Exchange rate differences are included in the profit and loss statement. Revenues and expenses in foreign currencies are included in the profit and loss statement at the exchange rate on the date of receipt or payment.

The annual accounts were prepared pursuant to the Dutch Civil Code, Book 2, Title 9, and the accounting standards issued by the Dutch Accounting Standards Board.

In order to prepare the annual accounts, the Executive Board needed to draw conclusions and make estimates and assumptions that affect the accounting principles and reported value of fixed assets and obligations, as well as of income and expenditures. The actual outcome will deviate from these estimates. The estimates and underlying assumptions are continually eval-uated. Adjustments to estimates are implemented in the period during which the adjustment is made as well as the following periods that are affected by this adjustment. The principal items subject to estimates are:

– Valuation and useful life of fixed assets – Provision of receivables and projects – Provisions – Claims

– Consolidation

The consolidated reports incorporate the annual accounts of the DLO Research Foundation, its subsidiaries and other organisations over which the institution exercises control (pursuant to the actual situation) or central management.

The subsidiaries are legal entities directly or indirectly controlled by the DLO Research Foun-dation, given that the institution possesses the majority of the voting rights or can control the financial and operational activities in some other manner. Also taken into account are poten-tial voting rights that can be exercised directly on the balance sheet date.

Specified subsidiaries and other legal entities are fully included in the consolidated reports. Third party shares with respect to internal capital and the group result are reported sepa-rately.

Table 3.17 shows the participating interests whose annual accounts have been consolidated.


Table 3.17 Consolidated participating interests

Share-holder

Registered office

% Year-end

2013 Change

% Year-end

2014Agri New ventures BV WBG Wageningen 100 – 100DLO Holding BV St. DLO Wageningen 100 – 100Exploitatiemaatschappij Windmolenparken Lelystad BV WBG Wageningen 100 – 100ID-Lelystad, Instituut voor Dierhouderij en Diergezondheid BV Holding Wageningen 100 – 100Lelystad Biologicals BV Holding Wageningen 100 – 100Wageningen Business Generator BV Holding Wageningen 100 – 100Windmolenpark Neushoorntocht BV WBG Wageningen 100 – 100Windmolenpark Mammoethtocht BV WBG Wageningen 100 – 100

Table 3.18 Non-consolidated participating interests valued at acquisition cost

Share-holder

Registered office

% Year-end

2013

Change

% Year-end

2014

Bfactory BV WBG Wageningen 17 – 17Isolife BV WBG Wageningen 5 – 5Telemetronics Biometry BV WBG Heteren 4 – 4Wageningen Science & Technology Consulting Services Ltd. Holding Beijing 100 – 100

Table 3.19 Non-consolidated participating interests valued at net asset value

Share-holder

Registered office

% Year-end

2013%

Change

% Year-end

2014CoVaccine BV WBG Lelystad 25 – 25Fresh Forward Holding BV WBG Wageningen 49 – 49Knowhouse BV WBG Horst 30 – 30Nsure Holding BV WBG Wageningen 13 –13 -Oostwaardhoeve Beheer BV WBG Wageningen 50 – 50Pepscan Systems BV WBG Lelystad 10 – 10VOF Oostwaardhoeve ANV Slootdorp 50 – 50

– Accounting policies for asset and liability valuation

Intangible fixed assets – Development costs, patents and licences, software, goodwill and production rights are not capitalised unless they are purchased from third parties or the production costs can be reliably established. In addition, the intangible fixed asset must be capable of generating future economic benefits. Intangible fixed assets are valued at acquisi-tion or production cost. Amortisation is applied in proportion to the realisation of the forecast revenue in five years. When a reliable determination of revenue realisation is not possible, the linear depreciation method is used. Pursuant to statutory obligations, a statutory reserve is maintained for the capitalised amount of development costs. Write-downs or write-offs due to a permanent decline in value, divestment, loss or decommissioning of an asset are reported separately.

Tangible fixed assets – Tangible fixed assets are valued at acquisition price or production cost, deducting accumulated depreciation. Depreciation is applied using the linear deprecia-tion method on the basis of the estimated useful life and the residual value. Depreciation is proportionally applied in purchase year.

Tangible fixed assets under construction or in production are valued at acquisition price or for


the amount that has already been invoiced to the company by third parties. Investments of less than €5,000 are charged directly to the profit and loss statement.

Table 3.20 shows the depreciation periods.

Table 3.20 Depreciation periods

Component

Linear depreciation

in years

Land / Work in progress 0%

Land layout and infrastructure 60

Buildings:

Shell 60

Fittings 30

Built-in equipment/furnishing of buildings 15

Greenhouses, sheds, sundry buildings / structures 15

Machinery and equipment: 15Office furniture / machines and equipment / inventory of restaurant facilities / fibre optic network / other inventory 10Laboratory equipment / audio-visual equipment / vehicles / PR and information material 5

ICT equipment including software (network hardware) 5

ICT equipment including software (other hardware) 3

An exception is made for buildings and equipment that, pursuant to financial provider require-ments, are immediately charged in full. The full cost of these fixed assets is included in the year of purchase.

Write-downs or write-offs due to a permanent decline in value, divestment, loss or decommis-sioning of an asset are reported separately. An assessment is made on the balance sheet date to determine whether there are indications that a fixed asset can be subject to impairment. Should there be any such indications, then the realisable value of the asset is then deter-mined. If the realisable value of the company asset cannot be determined, then the realisable value of the cash flow generating unit to which the asset belongs is determined. An impair-ment is applicable when the book value of an asset is higher than the realisable value, where the realisable value is higher than the market value and the business value.

When it is determined that an impairment that was included in the past no longer exists or has decreased, then the increased book value of the asset is set no higher than the original book value would have been without the application of an impairment of the asset.

The costs of major maintenance are processed in accordance with the component method. The above mentioned valuation principles apply.

Financial fixed assets – Participating interests and capital of members on whose business and financial policy the institution exerts a significant influence, are valued at net asset value. This value is determined on the basis of the group’s accounting policies for valuation and the determination of the result. Participating interests and capital of members on whose business and financial policy the institution does not exert a significant influence, are valued at acquisi-tion cost. The valuation of these assets takes into account any permanent decline in value, where relevant.

Stocks – This item is comprised of the trading stock, finished product, livestock and stock of harvested agricultural produce. The trading stock and finished product are valued in accord-ance with the FIFO method at the acquisition cost or production cost, including a supplement for indirect costs. The valuation of livestock and stock of harvested agricultural produce is


based on market prices. The value of unmarketable stock or stock with a lower market value is decreased accordingly. On the basis of the average annual use in the last ten years, anti-sera is provided that according to this calculation has been in stock longer than three years.

The stock of finished products is valued in accordance with the FIFO method at the acquisition cost or production cost, including a supplement for the indirect costs.

Receivables and Prepayments – Receivables are valued at nominal value less a provision for uncollectible debts, where relevant.

Work in progress – Work in progress for third parties is valued at the cost of the direct mate-rial use and labour, including a supplement for indirect costs. Invoiced instalments and forecast losses on projects are deducted from this balance. The allocation of the result is determined in proportion to the progress of the project or the proportion of the realised costs for that project. After accounting for the prepayments that have been received, projects with a negative balance are then included under short-term receivables. Projects with a negative balance are included under the prepayments item of short-term debt.

Internal Capital – The internal capital consists of:

– Subscribed capital: the nominal value of issued and paid-up share capital is included under this item.

– Statutory reserve: the mandatory maintenance of a statutory reserve for research and devel-opment costs capitalised in the balance sheet.

– General reserve: this reserve is credited with the operating result in any year in which the result is not allocated to a specific use.

Third-party Share – The share of third parties in a participating interest consolidated in full by the group is included in the ‘Third-party share’ item in the annual accounts.

Provisions – Unless otherwise stated, provisions are valued at nominal value. The amount of the provision included in the annual accounts is the best estimate of the amount that will be required to settle the relevant obligations and losses on the balance sheet date.

Provisions are formed for legally enforceable or actual obligations that exist on the balance sheet date, for which the likelihood exists that the settlement of obligations will require an outflow of funds. A reliable estimate can be made of the extent of those obligations.

– The provision for unemployment insurance obligations covers existing unemployment insurance obligations at balance sheet date and anticipated future expenditures relating to staff who have already left employment and staff employed with a temporary employment contract.

– The provision for Resumption of Work for Partially Disabled Persons Act obligations covers the obligations pursuant to the Act on the balance sheet date and arising from the ‘own risk’ borne by the organisation.

– The anticipated obligation arising from future service bonuses is determined on the basis of historical information and withdrawals are made on a realisation basis. The present value is determined on the basis of the prevailing market rate of interest for the DLO Research Foundation.

– DLO Research Foundation’s pension insurance provider is ABP. The scheme is a defined benefit pension scheme, as a result future changes in pension contributions and invest-ment results need to be taken into account. The obligation is included as a defined contribution pursuant to RJ 271.310. No obligations other than the payment of pension contributions arise from a defined contribution pension scheme. The pension contributions are included as personnel costs when they become payable. Prepaid pension contributions are included as prepayments to the extent that they will be reimbursed by the pension fund or credited to pension contributions due in the future. The ABP pension plans are in line with the average salary pension plan and are indexed if the coverage of the pension


fund allows. On 31 December 2014 the ABP pension fund had 96% coverage. In 2014 the pension premiums were raised and no indexing in line with wage developments took place. Compared to late 2013, the coverage improved by a mere 2%. On the basis of the recov-ery plan the estimated coverage was 98.5% on 31 December 2014. The actual coverage was 2.5% lower on that date. Because the coverage rate was too low on 31 December the ABP board will most likely decide during the course of the year to lower pensions by 0.5% per 1 April 2015. This will apply to both participants who are accumulating or have accu-mulated a pension and retirees. Pursuant to the recovery plan, the ABP coverage must be 104.3% by the end of 2015. The ABP board, on the basis of current knowledge and infor-mation, will take into account a further reduction of pensions in 2015.

– The provision for reorganisation costs was formed to cover anticipated costs incurred as a result of decisions made and announced within the organisation that relate to ongoing and proposed reorganisations.

– Provision for Product and Contract Risks covers the expected cost of loss-making contracts, guarantees and claims arising from services and products delivered to third parties.

Long-term debt concerns liabilities that are due in one year or more from the end of the concerned financial year. Short-term debt refers to liabilities that are due in a year or less from the end of the concerned financial year.

– Accounting policies to determine income and expenditure

Proceeds and costs are included as business income and expenditures that can be allocated to the relevant financial year or activity, regardless of whether they have resulted in receipts and expenses during the annual account period.

Proceeds are included in the year in which the goods were delivered or the services were provided to clients. Losses and risks arising before the end of the financial year are taken into account when they are known before preparation of the annual account.

Contract revenue is included under the Contract Research item. The income is determined on the basis of the direct costs, including a supplement for indirect costs to a maximum of the rate to be paid by the finance provider. Results are taken in proportion to the progress in the project.

Revenue from the Ministry of Economic Affairs falling under the Ministry’s funding regulation is included under the Ministry of Economic Affairs Programme Research item. The income is determined on the basis of the direct costs, including a supplement for indirect costs. The supplement for indirect costs is determined once a year in accordance with the prevailing system for the supplement. Results are taken in proportion to the progress of the project.

Taxation on the result is calculated from the profit before tax from the WBG item in the income and expenditure statement, taking into account any available losses from the previous years that are off-settable against tax (to the extent that these have not been included in the deferred tax credits) and tax-exempt profit constituents after the inclusion of non-deductible costs. All changes are also taken into account in deferred tax credits and deferred tax liabili-ties arising from changes in the applicable tax rate.

– Accounting Principles for the Cash Flow Statement Preparation

The cash flow statement was prepared using the indirect method.


– System Changes

Not applicable.

3.2.1.4 Notes on the Balance Sheet


Development costsWork in

progress TotalBook value on 31-12-2013 250 0 250Investments 0 504 504Divestments 0 0 0Depreciation 50 0 50Write-downs 0 0 0Book value on 31-12-2014 200 504 704

Acquisition value on 31-12-2013 2,116 0 2,116Acquisitions 2014 0 504 504Accumulated depreciation 1,916 0 1,916Accumulated write-downs 0 0 0Book value on 31-12-2014 200 504 704

The investments in development costs were made for the project Nile AM, and will be completely written off over a period of five years. In addition, the software package ARTIS is included under the acquisition value for the year ending 2014. This package will be written off over a five-year period.



Machinery and Work inLand Buildings Fixtures equipment progress Total

BOOK VALUE ON 31-12-2013 97,449 194,181 40 16,297 8,300 316,267Investments 112 10,312 138 4,921 -5,864 9,619Divestments 0 0 0 681 0 681Depreciation 39 15,588 45 4,364 0 20,036Write-downs 0 1,699 0 94 0 1,793BOOK VALUE ON 31-12-2014 97,522 187,206 133 16,079 2,436 303,376Acquisition value on 31-12-2013 99,272 370,711 673 90,055 8,300 569,011Acquisitions 2014 112 10,312 138 4,921 -5,864 9,619Acquisition value of divestments 2014 0 0 0 20,886 0 20,886ACQUISITION VALUE ON 31-12-2014 99,384 381,023 811 74,090 2,436 557,744 Accumulated depreciation 81 153,454 678 57,519 0 211,732Accumulated write-downs 1,781 40,363 0 492 0 42,636BOOK VALUE ON 31-12-2014 97,522 187,206 133 16,079 2,436 303,376Divestments, of which: - Acquisition price 0 0 0 20,886 0 20,886- Depreciation 0 0 0 20,205 0 20,205TOTAL DIVESTMENTS 0 0 0 681 0 681



In 2014, €9 million was added to the work in progress account for investments in buildings and €15.8 was withdrawn by completion. The other changes in the work in progress account are equipment investments and withdrawals.

The work in progress account includes the following projects, among others:

– The Strategic Construction Plan: AFSG Atrium (€0.2 million). – Other investments: Facilities and Services’ temporary accommodation building (€1.8

million), Houtribweg animal care areas (€1.5 million), Houtribweg GBS (€0.6 million), Yerseke (€0.4 million), Datacenter (€0.7 million), and Radix-Oost (€1.5 million).

Delivered projects include the Facilities and Services temporary accommodation building (€1.8 million), Yerseke (€1.7 million), Houtribweg animal care areas (€3.8 million), Datacenter (€1.8 million), Radix-Oost (€1.5 million), and Houtribweg GBS (€2 million).

The DLO Research Foundation’s real estate is insured for €404.2 million (reference date 1-6-2013). The value for the purposes of the Valuation of Immovable Property Act has been set at €197.2 million (reference date 1-1-2014).

(3) FINANCIAL FIXED ASSETS (IN €1,000)

31-12-2014 31-12-2013

Participating interests in group companies 1,191 1,133

Other participating interests 59 59Receivables from group companies 0 0Receivables from other affiliated parties 341 335Members’ capital 2,068 1,751Other securities 0 0Receivables from the Ministry of Economic Affairs 53,417 57,361TOTAL FINANCIAL FIXED ASSETS 57,076 60,639


Description Boo

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on

31

-12

-20

13

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Covaccine BV 18 0 0 0 0 18Fresh Forward Holding BV 1,096 0 0 0 58 1,154Knowhouse BV 0 0 0 0 0 0Nsure Holding BV 0 0 0 0 0 0Oostwaardhoeve Beheer BV 19 0 0 0 0 19Pepscan Systems BV 0 0 0 0 0 0VOF Oostwaardhoeve 0 0 0 0 0 0Total 1,133 0 0 0 58 1,191

* ‘Other Changes’ reflects a rounding difference



Description Boo

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31

-12

-20

13

Inve

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ual

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2-

20

14

Beijing China 53 0 0 0 0 53Bfactory BV 5 0 0 0 0 5Isolife BV 1 0 0 0 0 1Telemetronics Biometry BV 0 0 0 0 0 0Total 59 0 0 0 0 59

Table 3.23 Receivables from other affiliated parties (in €1,000)

Description Book Value on

31-12-2013 ChangeBook Value on

31-12-2014Isolife BV 35 0 35Dutch Greentech Fund 0 6 6Knowhouse BV 0 0 0Pherobank 300 0 300Total 335 6 341

Table 3.24 Members’ Capital (in €1,000)Description Book Value on

31-12-2013Change Book Value on

31-12-2014Avebe 25 -7 18Bloemenveiling Aalsmeer (VBA) 1 -1 0FrieslandCampina 1,290 90 1,380Cosun 80 4 84CSVCOVAS 8 0 8Dutch Greentech Fund 84 211 295Flora Holland 3 0 3Forfarmers 149 20 169Fruitmasters 1 0 1Koelhuis Mastland 3 0 3Nedato 1 0 1Potatopol 2 0 2Rouveen 0 0 0Windunie 104 0 104Total 1,751 317 2,068


Table 3.25 Receivables from the Ministry of Economic Affairs (in €1,000)

Description TotalInterest

(%)Accumulated Repayments

Long-term

Short-term

Transfer of buildings and land through the privatisation of DLO 83,949 0 44,797 36,352 2,800Transfer of buildings and land for the integration of Applied Plant Research 28,702 0 13,634 14,111 957Transfer of IAC and ILRI buildings and land 5,627 0 2,485 2,954 188Total 118,278 0 60,916 53,417 3,945

€3.9 million of the receivables is due each year and is included under other receivables.

(4) STOCK (IN €1,000)

Description 31-12-2014 31-12-2013Trading stock 3,437 3,210Livestock 1,683 1,890Harvested agricultural produce 331 376Stock of semi-finished goods 0 0Prepayments for stock 0 0

Less: provision for unmarketability5,451

-2,0535,476

-1,933TOTAL STOCKS 3,398 3,543

(5) RECEIVABLES AND PREPAYMENTS (IN €1,000)

31-12-2014 31-12-2013

Receivables 33,488 35,289Receivables from affiliated partiesLess: provision for possible uncollectible receivables

0-2,653

0-2,199

Total accounts receivable 30,835 33,090

Cost of work carried out for third parties 363,062 429,622Less: Invoiced instalments 328,147 399,820Work for third parties other than the Ministry of Economic Affairs Less: anticipated lossesIncluded under short-term debt

34,915-6,21218,033

29,802-6,06029,971

Project costs yet to be invoiced 46,736 53,713

Advances 4,186 3,123Corporation tax 0 0Receivables from affiliated parties 10,117 4,637Prepayments 5,071 7,140Other 4,279 4,298Total advances and prepayments 23,653 19,198Total receivables and accruals 101,224 106,001

The balance of ‘Orders from third parties’ comprises projects with a positive balance (the value of the work carried out is in excess of the invoiced instalments) and projects with a negative balance (the value of the invoiced instalments is in excess of the value of the work carried out). Projects with a negative balance are included under short-term debts.

The ‘receivables from affiliated parties’ account consists of receivables from Wageningen University. These relate to short-term positions that are regularly offset against each other (€2.5 million) and receivables resulting from the transfer of assets in Facilities and Services.


The €3.9 million portion of the receivables from the Ministry of Economic Affairs that becomes due each year is included under other receivables.

The short-term receivables from group companies relates to short-term positions in the current account that are settled against each other monthly.

(6) LIQUID ASSETS (IN €1,000)31-12-2014 31-12-2013

Cash 43 62Bank (including balancing entries) 80,838 52,319Deposits 0 25,000Total 80,881 77,381

€70.1 million of the liquid assets balance is freely available. The DLO Research Foundation manages €10.8 million in project funding which has to be paid to contractors in phases. These liquid assets are not freely available to the DLO Research Foundation. It is being analysed whether that will allow the DLO Research Foundation to prematurely reduce its considerable net long-term position, involving a reduction of at least €30 million.

(7) INTERNAL CAPITAL (IN €1,000)General Reserve

Statutory Reserve

Total

Balance on 31-12-2013 291,808 250 292,058Result appropriation 1,030 0 1,030Addition to the reserve 50 0 50Withdrawal from the reserve 0 50 50Balance on 31-12-2014 292,888 200 293,088

The entire positive net result of €1 million recorded for the financial year has been transferred to the general reserve. Pursuant to statutory obligations, a statutory reserve is maintained for the capitalised amount of development costs for Nile AM.

(8) PROVISIONS (IN €1,000)Balance on

31-12-2013 Addition Withdrawal Release Balance on

31-12-2014

Unemployment insurance obligations 8,754 2,078 1,392 1,097 8,343Disability Insurance Act 1,209 221 360 0 1,070Service bonuses 4,593 838 702 100 4,629Reorganisation costs 6,947 4,405 2,066 675 8,611Product and contract risks 2,413 536 595 328 2,026Other tangible provi-sions 0 3,549 34 0 3,515Total provisions 23,916 11,627 5,149 2,200 28,194


Table 3.26 Specification of the term of the provisions (in €1,000)

31-12-2014 31-12-2013Short-term (expires by no later than within 1 year) 12,335 11,042Long-term (expires between 1 and 5 years) 10,853 7,002Long-term (expires after 5 years) 5,006 5,872Total provisions 28,194 23,916

The provision for unemployment insurance obligations covers existing unemployment insur-ance obligations on the balance sheet date and anticipated future expenditures relating to staff who have already left employment and staff employed under a temporary employment contract. €2.1 million was added to the provision in 2014, and €1.1 million was released.

The provision for Disability Insurance Act obligations was established to cover anticipated benefit payments from the Disability Insurance Act and the Resumption of Work for Partially Disabled Workers Act. In 2009, Wageningen University decided to bear the risk associated with the Resumption of Work for Partially Disabled Workers Act. A provision of €0.2 million has been established for the current benefits.

The reorganisation cost provision has been established for anticipated costs relating to reor-ganisations implemented earlier. In 2014, additions were made to the provision for reor-ganisations already implemented in view of the expenditures continuing for longer than had previously been expected, and an addition was also made in connection with the reorganisa-tion of the Communication Services department and PPOPRI.

The product and contract risks, as well as the other tangible provisions, relate to claims to the DLO Research Foundation by third parties.



Increase in debt

Decrease in debt


Debt to the Ministry of Economic Affairs

86,500 0 5,417 81,083

Long-term savings model 1,146 0 1,146 0Other long-term debt 7,641 1,653 4,566 4,728Subtotal long-term debt 95,287 1.653 11,129 85,811

Financial lease obligations 0 0 0 0

Total long-term debt 95,287 1,653 11,129 85,811

Table 3.27 Debt to the Ministry of Economic Affairs comprised of three items (in €1.000)

TotalInterest

(%)

Accumu-lated

repaymentsLong- Short-

Description term TermTransfer of buildings and land due to the privatisation of DLO 135,408 4.50 67,118 64,017 4,273Transfer of buildings and land due to the integration of Applied Plant Research 28,701 5.20 13,632 14,112 957Transfer of IAC and ILRI buildings and land 5,627 5.00 2,485 2,954 188Total 169,736 83,235 81,083 5,418

The repayment of these loans amounts to €5.4 million in 2015 and is included under other short-term debt. €21.7 million of the long-term constituent has a term of less than five years.


Tabel 3.28 Overige langlopende schulden (* 1.000 €)

Description Loan

Inte

rest

(%

)

Term

in

year

s

Cu

mu

lati

ve

Rep

aym

ents

Lon

g-t

erm

Sh

ort-

term

Triodos Bank, Zeist 20,500 3.00 10 18,548 0 1,952Triodos Bank, Zeist 19,500 3.00 10 18,102 0 1,398Rabobank Vallei en Rijn 375 3.60 10 337 0 38Restaurant v/d Toekomst Foundation

1,860

10-year funding

+0.2 10 1,488 0 372LTO-DLO Research Fund 4,728 6 0 0 4,728 0Total 46,963 38,475 4,728 3,760

The repayment of these loans amount to €3.8 million in 2015 and is included under other short-term debt. €21.7 million of the long-term constituent has a term of less than five years.

(10) SHORT-TERM DEBT (IN €1,000)

Description 31-12-2014 31-12-2013Advance payments from third parties 49,641 50,609Advance payments from third parties – work in progress 18,033 29,971Debt to suppliers 6,096 7,283Debt to suppliers of affiliated parties 0 0Tax due 14,776 15,057Debt to affiliated parties 0 0Ministry of Economic Affairs programme research yet to be completed 11,066 7,152Deferred liabilities 7,094 10,024Pension premiums 2,519 2,939Other 30,341 29,785Total short-term debt 139,566 152,820

Other debt includes holiday allowance due to personnel on the balance sheet date (€5.7 million). The annual repayment of €5.4 million to the Ministry of Economic Affairs, the short-term constituent of the other long-term loans (€3.8 million) are also included as other debt.

The wage tax and social security charges due (€6.2 million) are included as tax due.

NAPRO (programme research yet to be completed) amounted to €11.1 million (approximately 8% of the Ministry of Economic Affairs subsidy) at the end of 2014. NAPRO is comprised of Ministry of Economic Affairs Programme Research assignments in the concluding phase.

The total available Ministry of Economic Affairs programme financing amounted to €131.1 million for 2014.

– Obligations and rights not included in the balance sheet (consolidated)

By year-end 2014, €0.045 million had been pledged as collateral for issued bank guarantees.

By year-end 2014, obligations relating to investments, renovations, rent, operational leases, and similar, amounted to €32 million. €10 million of these obligations fall due within one year and €21.9 million within one to five years.


Table 3.29 Obligations and rights not included in the balance sheet (in €1,000)

Description Tota

l ob

ligat

ion

s

Exp

ires

wit

hin

1

yea

r

Exp

ires

bet

wee

n

1 a

nd

5 y

ears

Exp

ires

aft

er

5 y

ears

Investments 881 881 0 0Rental obligations 9,071 2,605 6,466 0Lease obligations 849 411 438 0Service contracts 608 608 0 0Cleaning/security/coffee machine 148 37 111 0Cat Agrofood: fixed purchase of MS equipment setup days 221 221 0 0Cat Agrofood: fixed purchase of Synapt equipment setup days 357 63 294 0Insurances 1,249 349 900 0Energy, Gas 10,200 2,550 7,650 0Energy, Electricity 6,000 1,500 4,500 0Service contracts, surfnet, KPN, etc. 2,398 848 1,550 0Total 31,982 10,073 21,909

The patent and licence rights, pig manure production rights, and milk quota were acquired without charge or, pursuant to the accounting principles for valuation, valued at zero. In addi-tion, a number of fixed assets were acquired without charge within the scope of the merger of the practical training centres. In the event of the sale of these assets that have been acquired without charge, the DLO Research Foundation will be under an obligation to the original contributors.

Land on the Mansholtlaan (Born-Oost) has been given to a third party for long-term lease.

The DLO Research Foundation sold Campus Plaza to Risea Erste Holland Immobilien GmbH, on the condition that all relevant rights and obligations under the Sales Agreement and Comple-tion and Operating Agreement concluded between Wageningen UR (DLO Research Founda-tion) and Campus Plaza B.V. are transferred to Risea directly. The DLO Research Foundation waives its right of first refusal under these terms.

The DLO Research Foundation sold a portion of the business strip to KADANS BV for the third-party realisation of a tech-hall and incubator, set for delivery in the first half of 2015.

– DLO Research Foundation’s wind park group companies

The DLO Research Foundation granted a right of superficies to both the Windmolenpark

Mammoethtocht BV and Windmolenpark Neushoorntocht BV wind park companies for the construction of wind turbines.

A mortgage was established on the right of superficies as security for the loans to both

Windmolenpark Neushoorntocht BV and Windmolenpark Mammoethtocht BV. In addition, the wind turbines, supply and guarantee agreement, maintenance agreement, power supply agreement and balance of the bank accounts were pledged to the financial provider. Pursuant to an agreement reached with the finance provider, both companies shall maintain a deposit of €1.2 million to serve as security for interest and repayment instalments.

3.2.1.5 Notes on the Profit and Loss Statement


(11) INCOME (IN €1.000)

Description Actual 2014 Actual 2013CONTRACT RESEARCH EU 24,521 25,212Authorities 45,355 42,385Commodities and product boards 8,895 13,031Business community 53,843 48,270Ministry of Economic Affairs funding other than subsidy schemes 8,647 7,978Other 8,686 6,385Total contract research 149,947 143,261PATENTS AND LICENCES 1,028 1,936

SALES REVENUE 10,769 11,427

ANALYSES AND ADVICE 6,699 6,343

Ministry of Economic Affairs in Accordance with Funding Scheme Policy support research 31,522 33,054Knowledge-based research 14,125 16,659Statutory research tasks 43,366 43,261Agri-food Top Sector 28,112 27,326Horticulture and basic materials Top Sector 14,036 13,974Horticulture and basic materials Top SectorIndependent contribution discount

37-56

0-56

Total, Ministry Economic Affairs in accordance with funding schemes 131,142 134,218

SALE OF REAL ESTATE 74 3,860RENTAL REVENUE 12,831 12,109COURSE FEES (CDI TOTAL) 2,751 3,263WIND TURBINE PROCEEDS 7,025 8,289OTHER 7,795 8,966Total income 330,061 333,672

The total Top Sector funding (€42.1 million) is the total funding reserved on behalf of the Top Sectors. Not all the reserved funding is immediately freely available due to long-term obliga-tions from ongoing research. Meanwhile, just over half has actually been used, while the other half is anticipated to be released from the ongoing obligations and used for Top Sectors.

EXPENDITURES

(12) PERSONNEL COSTS (IN €1,000)

Description Actual 2014 Actual 2013Cost of permanent personnel 152,708 153,836Cost of temporary personnel 14,523 15,534Temporary employees and contracted personnel 9,141 9,859Other personnel costs 6,396 6,680Addition to provision for unemployment insurance obligations 981 1,000Addition to provision for Disability Insurance Act obligations 221 305Addition to other personnel provisions 738 -28Total personnel costs 184,708 187,186


The direct personnel costs of temporary and permanent personnel decreased by €2.1 million, almost entirely due to a decrease in the number of FTEs by 51 (excluding trainees).

Indefinite employment contracts are included under permanent personnel. Fixed-term employment contracts are included under temporary personnel.

The average number of employees, excluding trainees, amounted to 2,441 (2013: 2,492). Personnel costs include €6.8 million for social security charges (2013: €6.3 million) and €20.8 million for pension premiums (2013: €22 million).

The DLO Research Foundation’s share in the remuneration of the Executive Board remained unchanged at €0.4 million. This amount includes pension and similar obligations. The cost of permanent personnel includes an amount of €33,000 (2013: €38,000) for the remuneration of the members of the Supervisory Board. Section 3.3 contains the remuneration statement, in accordance with the Public and Semi-public Sector Senior Officials (Standard Remunera-tion) Act (WNT).

(13) GENERAL COSTS (IN €1,000)

Description Actual 2014 Actual 2013Accommodation costs 20,924 22,470Amortisation/depreciation of intangible and tangible fixed assets 20,086 21,804Write-downs of tangible and intangible fixed assets 1,793 6,011Other equipment costs 7,917 6,936Other general costs 19,225 21,487

Additions to the provisions:Reorganisation costs 3,730 4,401Product and contract risks 208 1,032Major maintenance operations 0 0Other provisions 3,549 2

Total addition to general provisions 7,487 5,435

Total general costs 77,432 84,143

The €19.6 million in other general costs is made up of office expenses including telephone, postage, and copying costs (€1.7 million), books and subscriptions (€2.9 million), travelling and accommodation costs (€9 million), lease and rental cars (€0.9 million), PR activities (€0.4 million), representation costs (€0.5 million), a provision for doubtful debts (€1 million), a provi-sion for project losses (€0.7 million), irrecoverable VAT (€1.9 million), and other costs (€0.6 million).

Other General Costs also includes the following accountant services:

– Audit of annual accounts € 46,000 – Other audit work € 388,000 – Advisory work € 43,000

The costs mentioned are the EY costs. There is no service from other audit organisations.


Tabel 3.30 Specificatie afschrijvingen en waardeveranderingen (* 1.000 €)

Actual 2014 Actual 2013DEPRECIATIONIntangible fixed assets 50 220Tangible fixed assets 20,036 21,584Financial fixed assets 0 0Total depreciation 20,086 21,804CHANGE IN VALUEIntangible fixed assets 0 0Tangible fixed assets 1,793 6,011Total change in value 1,793 6,011

Table 3.31 Exceptional changes in value in 2013 and 2014 (in €1,000)

2014 2013Lisse 1,404Randwijk 407Mestvergister Sterksel 204Mestvergister Bosma Zathe 764Lelystad 1,722Waiboerhoeve 1,033Actio 223Restaurant van de Toekomst Foundation 254Waiboerhoeve apparatuur 95Edelhertweg 1,698Total 1,793 6,011

(14) SPECIFIC COSTS (IN €1,000)

Actual 2014 Actual 2013Specific costs 23,731 24,465Services provided by third parties 39,317 36,758Contributions and subsidies 324 320TOTAL 63,372 61,543

(16) FINANCIAL INCOME AND EXPENDITURES (IN €1,000)

Actual 2014 Actual 2013Financial income 1,213 1,247Financial expenditures -5,079 -5,390TOTAL FINANCIAL INCOME AND EXPENDITURES -3,866 -4,143

Financial income includes any interest revenue received on bank deposits. Financial expendi-tures include the €4.9 million interest paid on loans from the Ministry of Economic Affairs for the financing of the buildings and land.

(17) TAX FOR OPERATIONAL ACTIVITIES (IN €1,000)

Actual 2014 Actual 2013Tax for operational activities (VPB, corporation tax) -44 -39


(18) RESULT FROM PARTICIPATING INTERESTS (IN €1,000)

Actual 2014 Actual 2013Dutch Greentech Fund -109 0Fresh Forward Holding BV 58 0Pepscan Systems BV 232 0Nsure Holding BV 210 0TOTAL RESULT FROM PARTICIPATING INTERESTS 391 0

3.2.1.6 Company Balance Sheet

COMPANY BALANCE SHEET AFTER THE ALLOCATION OF THE NET RESULT (IN €1,000)

31-12-2014 31-12-2013ASSETSFIXED ASSETS

(20) Intangible fixed assets 704 250(21) Tangible fixed assets 296,907 305,240(22) Financial fixed assets 66,631 70,391


CURRENT ASSETS(23) Stocks 3,398 3,543(24) Receivables and prepayments 100,697 104,778(25) Liquid assets 74,987 70,701


TOTAL ASSETS 543,324 554,903

PASSIVA(26) INTERNAL CAPITAL 293,088 292,058(27) PROVISIONS 28,195 23,917(28) LONG-TERM DEBT 85,811 90,721(29) SHORT-TERM DEBT 136,230 148,207



COMPANY PROFIT AND LOSS STATEMENT (IN €1,000)

Description Actual 2014 Actual 2013INCOME

EXPENDITURES 322,193 324,870Personnel costs 184,706 187,186General costs 70,080 76,847Specific costs 62,817 60,910Total expenditures 317,603 324,943

Other income and expenditures 0 0

OPERATING RESULT 4,590 -73Financial income and expenditures -3,638 -3,768

RESULT FROM OPERATIONAL ACTIVITIES BEFORE TAX 952 -3,841

Taxation on operational activities 0 0Result from participating interests 78 459RESULT FROM OPERATIONAL ACTIVITIES AFTER TAX 1,030 -3,382

Third-party share 0 0Exceptional income and expenditures 0 0NET RESULT 1,030 -3,382

3.2.1.7 Notes to the Company Annual Accounts

Unless otherwise stated, the accounting principles included in the notes to the consolidated annual accounts also apply to the company annual accounts.


Development costs Work in progress TotalBook value on 31-12-2013 250 0 250Investments 0 504 504Divestments 0 0 0Depreciation 50 0 50Write-downs 0 0 0Book value on 31-12-2014 200 504 704Acquisition value on 31-12-2013 2,116 0 2,116Acquisitions 2014 0 504 504Accumulated depreciation 1,916 0 1,916Accumulated write-downs 0 0 0Book value on 31-12-2014 200 504 704

The depreciation of development costs concerns the Nile AM project. The development costs are written off over a five year period. In addition, the acquisition value at the end of 2014 includes the ARTIS software package. This package is written off over a five-year period.



Lan

d

Bu

ildin

gs

Fixt

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s

Mac

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ery

and

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ipm

ent

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k in

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Tota

l

Book value on 31-12-2013 97,449 183,155 40 16,296 8,300 305,240Investments 113 10,314 138 4,921 -5,864 9,622Divestments 0 0 0 681 0 681Depreciation 39 11,033 45 4,364 0 15,481Write-downs 0 1,698 0 95 0 1,793Book value on 31-12-2014 97,523 180,738 133 16,077 2,436 296,907

Acquisition value on 31-12-2013 99,272 325,155 673 90,052 8,300 523,452Acquisitions 2014Acquisition value of divestments 113 10,314 138 4,921 -5,864 9,6222014 0 0 0 20,886 0 20,886Acquisition value on 31-12-2014 99,385 335,469 811 74,087 2,436 512,188

Accumulated depreciation 81 114,368 678 57,518 0 172,645Accumulated write-downs 1,781 40,363 0 492 0 42,636Book value on 31-12-2014 97,523 180,738 133 16,077 2,436 296,907

Divestments, of which:- Acquisition price 0 0 0 20,886 0 20,886- Depreciation 0 0 0 20,205 0 20,205Total divestments 0 0 0 681 0 681

€9 million was added to the work in progress account for investments in buildings in 2014 and €15.8 million was withdrawn by completion. The other changes in the work in progress are equipment investments and withdrawals.

The addition to the work in progress includes the following projects, among others:

– The Strategic Construction Plan: AFSG Atrium (€0.2 million). – Other Investments: Facilities and Services temporary accommodation building (€1.8

million), Houtribweg animal care areas (€1.5 million), Houtribweg GBS (€0.6 million), Yerseke (€0.4 million), Datacenter ( €0.7 million), and Radix-Oost ( €1.5 million).

The projects that were delivered include the Facilities and Services temporary accommodation building (€1.8 million), Yerseke (€1.7 million), Houtribweg animal care areas (€3.8 million), Datacenter (€1.8 million), Radix-Oost (€1.8 million), and Houtribweg GBS (€2 million).

The DLO Research Foundation’s real estate is insured for €402.2 million (reference date 1-6-2014). The value for the purposes of the Valuation of Immovable Property Act has been set at €197.2 million (reference date 1-1-2014).


(22) FINANCIAL FIXED ASSETS (IN €1,000)31-12-2014 31-12-2013

Participating interests in group companies 11,152 11,074Other participating interests 58 58Receivables from group companies 0 0Receivables from affiliated parties 335 335Members’ capital 1,669 1,563Receivables from the Ministry of Economic Affairs 53,417 57,361Total financial fixed assets 66,631 70,391


Description Boo

k va

lue

on

31

-12

-20

13

Inve

stm

ent

/D

ives

tmen

t

Oth

er c

han

ges

(m

erg

er)

Dow

nw

ard

re

valu

atio

n

Act

ual

20

14

Boo

k va

lue

on

31

-12

-20

14

DLO Holding BV 11,074 0 0 0 78 11,152Total 11,074 0 0 0 78 11,152


Description Boo

k va

lue

on

31

-12

-20

13

Inve

stm

ent

/D

ives

tmen

t

Oth

er c

han

ges

Dow

nw

ard

re

valu

atio

n

Act

ual

20

14

Boo

k va

lue

on

31

-12

-20

14

Beijing China 53 0 0 0 0 53Bfactory BV 5 0 0 0 0 5Total 58 0 0 0 0 58

Table 3.34 Other affiliated parties (in €1,000)

DescriptionBook value on

31-12-2013 ChangeBook value on

31-12-2014Isolife BV 35 0 35Knowhouse BV 0 0 0Pherobank 300 0 300Total 335 0 335


Table 3.35 Members’ capital (in €1,000)

DescriptionBook value on

31-12-2013 ChangeBook value on

31-12-2014Avebe 25 -7 18Bloemenveiling Aalsmeer (VBA) 1 -1 0FrieslandCampina 1,290 90 1,380Cosun 80 4 84CSVCOVAS 8 0 8Flora Holland 3 0 3Forfarmers 149 20 169Fruitmasters 1 0 1Koelhuis Mastland 3 0 3Nedato 1 0 1Potatopol 2 0 2Rouveen 0 0 0Total 1,563 106 1,669

Table 3.36 Receivables from the Ministry of Economic Affairs comprised of three amounts (in €1,000)

Description Tota

l

Inte

rest

(%

)

Acc

um

ula

ted

re

pay

men

ts

Lon

g-t

erm

Sh

ort-

term

Transfer of buildings and land due to the privatisation of the DLO Research Foundation 83,949 0 44,797 36,352 2,800Transfer of buildings and land due to the integration of Applied Plant Research 28,702 0 13,634 14,111 957Transfer of IAC and ILRI buildings and land 5,627 0 2,485 2,954 188Total 118,278 0 60,916 53,417 3,945

€3.9 million of the receivables is due each year and is included under other receivables.

(23) STOCKS (IN €1,000)

Description 31-12-2014 31-12-2013Trading stock 3,437 3,210Livestock 1,683 1,890Harvested agricultural produce 331 376Stock of semi-finished goods 0 0Subtotal 5,451 5,476Less: provision for possible unmarketability -2,053 -1,933Total stocks 3,398 3,543


(24) RECEIVABLES AND PREPAYMENTS (IN €1,000)

Description 31-12-2014 31-12-2013Receivables 33,488 35,289Accounts receivable from group companies 0 0Accounts receivable from affiliated partiesLess: provision for possible uncollectible receivables

0-2,653

0-2,199

Total accounts receivable 30,835 33,090

Cost of work carried out for third parties 363,062 429,622Less: Invoiced instalments 328,147 399,820Work for third parties, excluding Ministry of Economic Affairs Less: anticipated lossesIncluded under short-term debt

34,915-6,21218,033

29,802-6,06029,971

Project costs yet to be invoiced 46,736 53,713

Advances 4,186 3,123VAT to be received 178 0Receivables from group companies 658 0Receivables from affiliated parties 10,117 4,637Prepayments 3,788 5,963Other 4,199 4,252Total advances and prepayments 23,126 17,975Total receivables and accruals 100,697 104,778

The balance of orders from third parties consists of projects with a positive balance (the value of the work carried out is in excess of the invoiced instalments) and projects with a negative balance (the value of the invoiced instalments is in excess of the value of the work carried out). Projects with a negative balance are included under short-term debts.

The receivables from affiliated parties consist of receivables from Wageningen University. These are short-term positions that are offset against each other every month.

The €3.9 million portion of the receivables from the Ministry of Economic Affairs that comes due each year is included under other receivables.

The short-term receivables from group companies consist of short-term positions that are offset against each other every month.

(25) LIQUID ASSETS (IN €1,000)

31-12-2014 31-12-2013Cash 43 62Bank (including balancing entries) 74,944 45,639Deposits 0 25,000Total 74,987 70,701

Liquidity increased by €20 million. Pursuant to the ‘Eerste wijzigingsbesluit aanwijzings-besluit rechtspersonen met een beperkte kasbeheerfunctie’ (First amending order, designa-tion order for legal entities with a limited cash management role) of 10 December 2009, the DLO Research Foundation must participate in treasury banking. This mandatory participation applies solely to public funds and came into force on 1 April 2013.

€70.1 million of the €80.9 million liquid assets balance is freely available. The DLO Research Foundation manages €10.8 million in project funding which has to be paid to contractors in phases. These liquid assets are not freely available to the DLO Research Foundation.


(26) INTERNAL CAPITAL (IN €1,000)

DescriptionGeneral Reserve

Statutory Reserve Total

Balance on 31-12-2013 291,808 250 292,058Result appropriation 1,030 0 1,030Addition to the reserve 50 0 50Withdrawal from the reserve 0 50 50Balance on 31-12-2014 292,888 200 293,088

The net result of the financial year (€1.0 million) has been allocated to the general reserve. Pursuant to statutory obligations, a statutory reserve is maintained for the capitalised amount of development costs for Nile AM.

(27) PROVISIONS (IN €1,000)

Description Bal

ance

on

3

1-1

2-2

01

3

Ad

dit

ion

Rel

ease

Vri

jval

Bal

ance

on

3

1-1

2-2

01

4

Unemployment insurance obligations 8,754 2,078 1,392 1,097 8,343Disability Insurance Act/Resumption of Work for Partially Disabled Persons Act 1,210 221 360 0 1,071Other personnel provision 4,594 838 702 100 4,630Reorganisation costs 6,946 4,405 2,066 675 8,610Product and contract risks 2,413 536 595 328 2,026Other material provisions 0 3,549 34 0 3,515Total 23,917 11,627 5,149 2,200 28,195

Table 3.37 Specification of the term of the provisions (in €1,000)

Description 31-12-2014 31-12-2013Short-term (expires by no later than 1 year) 12,336 11,043Long-term (expires between 1 and 5 years) 10,853 7,002Long-term (expires after 5 years) 5,006 5,872Total 28,195 23,917

The provision for unemployment insurance obligations covers existing unemployment insur-ance obligations on the balance sheet date and anticipated future expenditures relating to staff who have already left employment and staff employed under a temporary employment contract. €2.1 million was added to the provision in 2014, and €1.1 million was released.

The provision for Disability Insurance Act obligations was established to cover anticipated benefit payments from the Disability Insurance Act and the Resumption of Work for Partially Disabled Workers Act. In 2009, the DLO Research Foundation decided to bear the risk asso-ciated with the Resumption of Work for Partially Disabled Workers Act. A provision of €0.2 million has been established for the current benefits.

The reorganisation cost provision has been established for anticipated costs relating to reorganisations. In 2014, additions were made to the provision for reorganisations already implemented in view of the expenditure that is continuing for longer than expected. Another addition was made in connection with the reorganisation of the Communication Services department and PPOPRI.

The product and contract risks provision and the other material provision concern claims to the DLO research Foundation by third parties.




Increase in Debt

Decrease in Debt


Debt to the Ministry of Economic Affairs 86,500 0 5,417 81,083Long-term savings model 1,146 0 1,146 0Other long-term debt 3,075 1,653 0 4,728Subtotal long-term debt 90,721 1,653 6,563 85,811

Financial lease obligations 0 0 0 0Total long-term debt 90,721 1,653 6,563 85,811

Table 3.38 The debt to the Ministry of Economic Affairs is comprised of three amounts (in €1,000)

Description Total Interest (%)

Accumulated Repayments

Long-term

Short-term

Transfer of buildings and land through the privatisation of DLO 135,408 4.50 67,118 64,017 4,273Transfer of buildings and land by the integration of Applied Research 28,701 5.20 13,632 14,112 957Transfer of IAC and ILRI buildings and land 5,627 5.00 2,485 2,954 188Total 169,736 83,235 81,083 5,418

The annual linear repayment of these loans will amount to €5.4 million in 2015. This amount is included under other short-term debts. €21.7 million of the long-term constituent has a term of less than five years.

As of 2014, the multiannual financial framework is included under short-term debts.

Table 3.39 Other long-term debt (in €1,000)

LoanInterest

(%)Term in

yearsAccumulated Repayments

Long-term

Short-term

Rabobank Vallei en Rijn 375 3.60 10 337 0 38Restaurant v/d Toekomst Foundation

1,860

10-year funding

+0.2 10 1,488 0 372LTO-DLO research fund 4,728 6 0 0 4,728 0Total 6,963 1,825 4,728 410

The repayment of these loans will amount to €3.8 million in 2015. This amount is included under other short-term debts. The long-term constituent has a term of less than five years.


(29) SHORT-TERM DEBT (IN €1,000)

31-12-2014 31-12-2013Advance payments from third parties 49,641 50,609Advance payments from third parties – work in progress 18,033 29,971Debts to suppliers 6,096 7,283Debts to suppliers of group companies 0 0Debts to suppliers of affiliated parties 0 0Taxes payable 14,860 14,904Debts to group companies 0 229Debts to affiliated parties 0 0Ministry of Economic Affairs research still to be carried out 11,066 7,152Deferred liabilities 7,026 9,855Pension premiums 2,519 2,939Other 26,989 25,265Total short-term debt 136,230 148,207

Other Debt includes holiday allowance due to personnel on the balance sheet date (€5.7 million). The annual repayment of €5.4 million to the Ministry of Economic Affairs and the short-term constituent of the other long-term loans (€3.8 million) are also included as Other Debt.

The wage tax and social security charges due (€6.2 million) are included as tax due.

NAPRO (programme research yet to be completed) amounted to €11.1 million (5%) at the end of 2014 (rounded off to 8% of the funding from the Ministry of Economic Affairs). NAPRO relates to the Ministry of Economic Affairs’ commissions that are in the concluding phase.

– Obligations and rights not included in the balance sheet (separated)

By the end of 2014, €45,000 had been pledged as collateral for issued bank guarantees.

By the end of 2014, obligations relating to investments, renovations, rent, operational leases, etc. amounted to €32.0 million. €10.0 million of these obligations fall due within one year and €21.9 million within one to five years.

Table 3.40 Obligations and rights not included in the balance sheet (in €1,000)

Description Tota

l Am

oun

t of

Ob

ligat

ion

s

Exp

ires

no

La

ter

than

W

ith

in 1

Yea

r

Exp

ires

b

etw

een

1

an

d 5

yea

rs

Exp

ires

aft

er

5 y

ears

Investments 881 881 0 0Rental obligations 9,071 2,605 6,466 0Lease obligations 849 411 438 0Service contracts 608 608 0 0Cleaning/security/coffee machine 148 37 111 0Cat Agrofood: Fixed purchase of MS equipment setup days 221 221 0 0Cat Agrofood: Fixed purchase of Synapt equipment setup days 357 63 294 0Insurance 1,249 349 900 0Energy, Gas 10,200 2,550 7,650 0Energy, Electrics 6.000 1,500 4,500 0Service contracts, surfnet, KPN, etc. 2,398 848 1,550 0Total 31,982 10,073 21,909 0


The patent and licence rights, pig manure production rights and milk quota were acquired without charge or, pursuant to the accounting principles for valuation, valued at zero. In addi-tion, a number of fixed assets were acquired without charge within the scope of the merger of the practical training centres. In the event of the sale of these assets that were acquired with-out charge, the DLO Research Foundation will be under an obligation to the original contribu-tors.

Land on the Mansholtlaan (Born-Oost) has been given to a third party for long-term lease.

The DLO Research Foundation sold Campus Plaza to Risea Erste Holland Immobilien GmbH, on the condition that all relevant rights and obligations under the Sales Agreement and Comple-tion and Operating Agreement concluded between Wageningen UR (DLO Research Founda-tion) and Campus Plaza B.V. are transferred to Risea directly. The DLO Research Foundation waives its right of first refusal under these terms.

The DLO Research Foundation sold a portion of the business strip to KADANS BV for the third-party realisation of a tech-hall and incubator, set for delivery in the first half of 2015.

3.2.2 Independent auditor’s report and Supplementary Information

3.2.2.1 Post Balance Sheet Events

There were no post balance sheet events that gave cause to adjustment or required mention in the annual accounts.

3.2.2.2 Allocation of the Result

The Articles of the DLO Research Foundation do not include any provisions relating to the allo-cation of the result. The Executive Board of the DLO Research Foundation proposed that the net result of €1.0 million be allocated to the general reserve.

3.2.2.3 Independent auditor’s report

We have audited the in this report included financial statements for 2014 of the DLO Research Foundation, Wageningen (pp. 97 to 131), which comprise the consolidated and company balance sheet as of 31 December 2014, the consolidated and company profit and loss account for the year then ended and the notes, comprising a summary of the accounting policies and other explanatory information.

Management’s responsibility

The management of the DLO Research Foundation is responsible for the preparation and true and fair presentation of the financial statements, for the preparation of the management board report, both in accordance with Part 9 Book 2 of the Dutch Civil Code (BW), the DLO Research Foundation Subsidy Scheme, and The Public and Semi-public Sector Senior Officials (Standard Remuneration) Act (WNT) Application Policy, and for the preparation of the annual report, in accordance with Part 9 Book 2 of the Dutch Civil Code (BW) and the DLO Research Foundation Funding Scheme. Management is also responsible for financial legitimacy of the income, expenditures and balance sheet movements. This means that these amounts must be in accordance with the relevant laws and regulations. Furthermore, management must ensure the level of internal control it deems necessary to enable the preparation of the financial statements to be free from material misstatement, whether due to fraud or error.


Auditor’s responsibility

Our responsibility is to draw a conclusion on these financial statements based on our audit. We conducted our audit in accordance with Dutch law, including the Dutch Standards on Auditing, ‘Controleprotocol DLO 2007’, and the WNT Application Policy, including the ‘Controle-protocol WNT’. This requires that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance regarding whether the financial statements are free from material misstatement.

An audit involves conducting procedures to obtain evidence about the amounts and disclo-sures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

In making those risk assessments, the auditor considers internal control relevant to the prep-aration and fair presentation of the financial statements in order to design audit procedures which are appropriate to the circumstances, but not for the purpose of drawing a conclusion on the effectiveness of DLO Research Foundation’s internal control. An audit also includes an evaluation of the appropriateness of the accounting policies used and the reasonableness of accounting estimates made by the management of DLO Research Foundation, as well as eval-uating the overall presentation of the financial statements.

We believe that the evidence we have obtained in our audit is sufficient and appropriate to provide a basis for our audit-based conclusion.

Conclusion with respect to the financial statements

In our opinion, the financial statements give a true and fair view of the financial position of the DLO Research Foundation as per 31 December 2014 and of its result for the year then ended in accordance with Part 9 of Book 2 of the Dutch Civil Code, the DLO Research Founda-tion Funding Scheme and the WNT Application Policy. Furthermore, we are of the opinion that the revenues, costs and movements in balance sheet items for 2014 meet the requirements of statutory financial legitimacy in all material respects. This means that these amounts are in accordance with appropriate rules and regulations, as mentioned in ‘Controleprotocol DLO 2007’.

Report on other legal and regulatory requirements

Pursuant to the legal requirement under Section 2:393 sub 5e and f of the Dutch Civil Code, as a result of our examination of the annual report and insofar as we can assess, in accord-ance with Part 9 of Book 2 of this Code, we have no deficiencies to report regarding whether the information as required under Section 2:392 sub 1at b-h of the Dutch Civil Code has been included. Furthermore, we report that the annual report, insofar as we can assess, is consist-ent with the financial statements as required by Section 2:391 sub 4 of the Dutch Civil Code, to the extent we can assess.

Arnhem, 12 June 2015 Ernst & Young Accountants LLP

F. de Bruijn RA


Appendix 1 Overview of Property Sales and Purchases (in €1,000)


Appendix 2 Account of the 2014 Ministry of Economic Affairs Funding (in €1,000)

To supplement the above accounts:

€6,219,696 (compared to €4,004,000 in 2013, €2,452,000 in 2012, and €42,500 in 2011) was spent on the Agriculture ATVET Afghanistan project – main phase which started on 1 November 2011 and will last until 31 October 2016.

€400,000 in prepayments was received for the Ministry of Economic Affairs Dairy Campus (1300015790) which started on 1 January 2014 and will last until 31 December 2015. Construction has commenced in the meantime and the handover of the new facilities is expected in the first quarter of 2016.

In 2014, €840,000 in contribution was received from the Ministry of Economic Affairs (via Wageningen University) for courses at the Centre for Development Innovation. This amount was spent entirely in 2014.

DLO Research Foundation 2014 funding

Knowledge-based research 13,306Kennis Online (Knowledge Online) 248Knowledge circulat ion educat ion 665HCU 4,000Phytophthora 672WOT (Statutory Research Tasks) Nature & Environment 1,583Food Securit y Embassy Support Programme 1,006Afghanistan project 6,625Network of excellence on postharvest food losses 300Policy-support ing research - AGRO 10,133Policy-support ing research - Natuur en Regio 7,208Top sectors 41,404Research for policies 1,585Statutory Research Tasks 41,450Addit ional projects 9,088

Minist ry of Economic Af fairs funding 139,273

- Compensat ion for repayment of loan 2,800- Compensat ion for repayment of PO loan 957- Compensat ion for IAC/ ILRI loan 188- Correct ion of decline in demand due to waiver of loan -56- VAT 26,170- Payment via laser/ honingregeling (honey scheme) -165

Total DLO Research Foundation 2014 funding 169,166 document ref . no. DGA-AK/ 14 195572 date 18 December 2014

Ministry of Economic Affairs funding processed using balance sheetCompensat ion for repayment of loan Minist ry of Economic Af fairs –DLO sect ion 2,800 BSI Ministry of Economic Affairs claim Compensat ion for repayment of loan Minist ry of Economic Af fairs – PO sect ion 957 BSI Ministry of Economic Affairs claim Compensat ion for repayment of loan Minist ry of Economic Af fairs – IAC/ ILRI sect ion 188 BSI Ministry of Economic Affairs claim DLO Research Foundat ion VAT 26,170 Outcome by balance sheetHCU 4,000 Outcome by balance sheet

Ministry of Economic Affairs funding processed using balance sheet 34,115

Ministry of Economic Affairs income to account for 135,052

Changes to Minist ry of Economic Af fairs research yet to be carried out -3,914 BSI research yet to be carried out

0 BSI prepaymentsOther Minist ry of Economic Af fairs income to account for 3

DLO Research Foundation annual accounts income accounted for 131,141


3.3 RemunerationThe remuneration of executives from Wageningen UR is in accordance with the rules estab-lished by the Public and Semi-public Sector Senior Officials (Standard Remuneration) Act (WNT), or is brought into accordance with the WNT by complying with the transitional rules. The remuneration of Supervisory Board members is in accordance with the WNT standards. In compliance with Article 1.1 of the WNT, Wageningen UR has summarised the remuneration of the Executive Board members, the general directors of the Sciences Groups, and the Supervi-sory Board members in Table 3.42.

The expenses of the Executive Board are split between Wageningen University and the DLO Research Foundation on a 50/50 basis (Table 3.42).

Table 3.42 Remuneration of executives

Statement of changes 2014 (amounts in €)

Breukink Dijkhuizen Kropff Fresco

A. Remuneration 230,474 105,434 230,474 115,237Minus additional tax liability for car

- -1,545

A1. Remuneration minus additional tax liability 230,474 103,889 230,474 115,237

B. Personal expensesRepresentation costs 2,723 862 3,003 33Domestic travel expenses 18,642 10,135 24,406 377International travel expenses 2,519 8,094 10,821.49 11,050Other expenses 3,800 250 1,076 6,280

B1. Total personal expenses 27,685 19,341 39,306 17,740C. Total expenditures 258,159 123,230 269,780 132,977Division across components Breukink Dijkhuizen Kropff FrescoA. Remuneration minus

additional tax liability50,0% WU 115,237 51,944 115,237 57,61950,0% DLO 115,237 51,944 115,237 57,619B. Personal expenses50,0% WU 13,842 9,671 19,653 8,87050,0% DLO 13,842 9,671 19,653 8,870


Table 3.43 Remuneration of Wageningen UR Directors and Supervisors Remuneration of executives (amounts in €)

Name 1) Ch

air

Y/N

From

Un

til

Exte

nt

of e

mp

loym

ent

in F

TE

Rem

un

erat

ion

Taxa

ble

exp

ense

rei

mb

urs

e-m

ents

Pro

visi

ons

for

rem

un

erat

ion

p

ayab

le in

ter

m

Pay

men

t on

ter

min

atio

n o

f em

plo

ymen

t

Reason for exceeding standards and other notes

L.O. Fresco Y 1-7-2014 1-7-2018 1 98,779.66 - 16,457.34 N/A N/A

A.A. Dijkhuizen Y 1-3-2002 1-3-2014 1 97,748.12 - 7,685.48 75,000.00 Transitional arrangement

I.J.H. Breukink N 1-9-2005 undetermined 1 197,559.32 - 32,914.68 N/A N/A

M.J. Kropff N 1-1-1995 undetermined 1 197,559.32 - 32,914.68 N/A N/A

R.J. Bino N 16-6-2010 undetermined 1 173,010.80 1,706.50 27,953.28 N/A N/A

M.C.T. Scholten N 1-4-2002 undetermined 1 200,624.38 55.00 34,265.40 N/A Transitional arrangement

C.T. Slingerland2 N 4-6-2007 1-6-2015 1 197,880.00 N/A N/A N/A N/A

J.E. van den Ende N 1-10-2001 undetermined 1 143,585.28 - 23,833.44 N/A N/A

L.C. van Staalduinen N 1-12-2010 undetermined 1 151,546.44 - 25,622.52 N/A N/A

1 Board members Fresco, Dijkhuizen, Breukink and Kropff are employed by Wageningen University. Board members Bino, Scholten, van den Ende and van Staalduinen are employed by the DLO Research Foundation.

2 Board member Slingerland is affiliated with our organisation through his management company. His listing indicates a rate that includes both his remuneration and other expenses. Therefore, no breakdown is displayed and the amount mentioned by his name is not entirely comparable with the amounts listed for the other board members.

Explanation:

– Remuneration: this amount consists of the gross amounts for salary, allowances, holiday and year-end bonuses, and variable performance remuneration, as well as an additional tax liability for car and any leave redeemable through Optare.

– Provisions for remuneration payable in term: this concerns the employer’s portion of the pension premiums.

– Although the basic conditions of employment is the same for all general directors, the WNT assignment can still lead to considerable differences. This is mainly caused by the following factors: any additional remuneration in connection with particular tasks, whether or not goals are achieved in order to qualify for variable remuneration, or consciously renouncing variable remuneration, as well as the value of the leased vehicle in combination with the level of the additional tax liability (which ranges from 0 to 25).

Remuneration of supervisors (amounts in €, plus VAT)

Name Ch

air

Y/N

From

Un

til

Exte

nt

of e

mp

loym

ent

in F

TE

Rem

un

erat

ion

Taxa

ble

exp

ense

rei

mb

urs

e-

men

ts

Pro

visi

ons

for

rem

un

erat

ion

pay

able

in t

erm

Pay

men

t on

ter

min

atio

n o

f

emp

loym

ent

Rea

son

for

exc

eed

ing

sta

nd

-

ard

s an

d o

ther

not

es

M.J. Cohen Y 1-1-2013 1-1-2017 N/A 16,901.04 N/A N/A N/A N/A

B.J. Marttin * N 1-7-2011 1-7-2015 11,267.40 N/A N/A N/A N/A

L.C. Bruggeman N 1-1-2013 1-1-2017 11,267.40 N/A N/A N/A N/A

H.E. Waalkens N 1-1-2013 1-1-2017 11,267.40 N/A N/A N/A N/A

S. Korver ** N 1-1-2013 1-1-2017 11,267.40 N/A N/A N/A N/A

R.P. Smith * N 1-1-2013 1-1-2017 11,267.40 N/A N/A N/A N/A

* No payment to those involved with third-party agreement ** Remuneration to Korver management partnership


Remuneration of non-senior officials

Function From

Un

til

Exte

nt

of e

mp

loym

ent

in F

TE

Rem

un

erat

ion

Taxa

ble

exp

ense

re

imb

urs

emen

ts

Pro

visi

ons

for

rem

u-

ner

atio

n p

ayab

le in

te

rm

Pay

men

t on

ter

min

a-ti

on o

f em

plo

ymen

t

Rea

son

for

exc

eed

ing

st

and

ard

s an

d o

ther

n

otes

N/A

No payments were made to senior officials listed in the remuneration of senior officials summary in previous years which are no longer included in the financial year’s summary.


Appendix 1 Education at Wageningen University

Table 1 List of Bachelor’s and Master’s programmes 2012/ 2013

Bachelor’s Master’sLife Sciences programmes

Agrotechnology (BAT) Biology (BBI) Biotechnology (BBT) Animal Sciences (BDW)Food Technology (BLT) Molecular Life Science (BML) Plant Sciences (BPW)Food and Health (BVG)

Biosystems Engineering (MAB) Animal Sciences (MAS)Aquaculture and Marine Resource Management (MAM)Bioinformatics (MBF) Biology (MBI) Biotechnology (MBT) Food Safety (MFS)Food Technology (MFT) Molecular Life Sciences (MML) Nutrition and Health (MNH) Organic Agriculture (MOA) Plant Biotechnology (MPB) Plant Sciences (MPS)

Social Sciences programmesManagement, Economics and Consumer Studies (BBC)Economics and Policy (BEB)Health and Society (BGM) International Development Studies (BIN)Communication Science (BCW)

Applied Communication Science (MCS) Development and Rural Innovation (MDR) Food Quality Management (MFQ)Health and Society (MME-E)International Development Studies (MID) Management, Economics and Consumer Studies (MME)

Environment & Landscape programmesSoil, Water and Atmosphere (BBW) Forest and Nature Management (BBN) International Land and Water Manage-ment (BIL)Landscape Architecture and Planning (BLP) Environmental Sciences (BMW) Tourism (BTO)

Climate Studies (MCL)Earth and Environment (MEE) Environmental Sciences (MES)Forest and Nature Conservation (MFN)Geo-information Science (MGI)International Land and Water Management (MIL) Landscape Architecture and Planning (MLP) Leisure, Tourism and Environment (MLE)Urban Environmental Management (MUE) Water Technology (MWT)


Table 2 Number of enrolled students at Wageningen University by type of enrolment and gender on 1 October 2014

Types of EnrolmentFirst-year students All enrolled studentsMale Female Total Male Female Total

Student 1,074 1,433 2,507 4,041 5,064 9,105

PhD Student 32 27 59 133 146 279Contract student 0 7 7 0 9 9Second enrolment student 79 96 175 96 123 219

Erasmus Mundus 2 4 6 2 4 6Erasmus Double Degree 4 8 12 4 8 12Erasmus Student 56 94 150 56 94 150Exchange Student Other 16 26 42 16 27 43

Total 1,263 1,695 2,958 4,348 5,475 9,823

Table 3 Number of students at Wageningen University by study phase and gender on 1 October 2014

Types of EnrolmentFirst-year students All studentsMale Female Total Male Female Total

BSc 663 830 1,433 2,106 2,437 4,543MSc 411 603 1,014 1,935 2,627 4,562

Total 1,074 1,433 2,507 4,041 5,064 9,105


Table 4 Number of Bachelor’s programme students at Wageningen University by programme and gender on 1 October 2014

First-year students All studentsProgramme Male Female Total Male Female TotalAgrotechnology (BAT) 40 5 45 119 10 129MaDur:gement, Economics and Consumer Studies (BBC) 87 90 177 216 240 456Biology (BBI) 73 65 138 278 221 499Forest and Nature MaDur:gement (BBN) 28 39 67 125 97 222Biotechnology (BBT) 59 20 79 177 71 248Soil, Water and Atmosphere (BBW) 43 17 60 166 64 230Communication Science (BCW) 13 13 9 47 56Animal Sciences (BDW) 28 84 112 85 270 355Economics and Policy (BEB) 30 13 43 80 30 110Health and Society (BGM) 9 61 70 25 178 203International Land and Water MaDur:gement (BIL) 36 21 57 123 76 199International Development Studies (BIN) 18 87 105 88 233 321Landscape Architecture and Planning (BLP) 35 25 60 123 85 208Food Technology (BLT) 57 78 135 134 206 340Molecular Sciences (BML) 41 28 69 99 75 174Environmental Sciences (BMW) 17 20 37 60 41 101Plant Sciences (BPW) 31 24 55 97 49 146Tourism (BTO) 13 29 42 31 65 96Nutrition and Health (BVG) 18 111 129 71 379 450

Total number of enrolled students 663 830 1,493 2,106 2,437 4,543


Table 5 Number of Master’s programme students at Wageningen University by programme and gender on 1 October 2014

ProgrammeAll students First-year students

Male Female Total Male Female TotalBiosystems Engineering (MAB) 58 8 66 4 1 5Aquaculture and Marine Resource Management (MAM) 41 40 81 7 10 17Animal Sciences (MAS) 76 272 348 24 47 71Bioinformatics (MBF) 34 13 47 11 3 14Biology (MBI) 119 125 244 7 10 17Biotechnology (MBT) 139 96 235 25 20 45Climate Studies (MCL) 44 22 66 11 4 15Applied Communication Science (MCS) 19 120 139 2 21 23Development and Rural Innovation (MDR) 24 24 48 10 7 17Earth and Environment (MEE) 75 55 130 3 2 5Environmental Sciences (MES) 128 155 283 24 38 62Forest and Nature Conservation (MFN) 120 103 223 27 25 52Food Quality Management (MFQ) 30 50 80 8 18 26Food Safety (MFS) 40 104 144 16 41 57Food Technology (MFT) 125 268 393 33 84 117Geo-Information Science (MGI) 63 30 93 18 8 26Hydrology and Water Quality (MHW) 1 4 5 0International Development Studies (MID) 65 193 258 16 39 55International Land and Water Manage-ment (MIL) 69 55 124 20 13 33Leisure, Tourism and Environment (MLE) 17 59 76 2 20 22Landscape Architecture and Planning (MLP) 56 68 124 2 13 15Meteorology and Air Quality (MMA) 1 1 0Management, Economics and Consumer Studies (MME) 169 153 322 37 34 71Molecular Life Sciences (MML) 58 50 108 4 3 7Nutrition and Health (MNH) 40 275 315 6 55 61Organic Agriculture (MOA) 59 71 130 17 28 45Plant Biotechnology (MPB) 52 35 87 15 8 23Plant Sciences (MPS) 144 104 248 41 25 66Urban Environmental Management (MUE) 51 61 112 13 18 31Water Technology (MWT) 18 14 32 8 8 16Total number of enrolled students 1,935 2,627 4,562 411 603 1,014


Table 6 Graduation efficiency of the MSc programmes for the starting class of 2010-2011 to 2012-2013

Programme

2010 Class 2011 Class 2012 Class

N

%

N

%

N

%Dur: 2 yr

Dur: 3 yr

Dur: 4 yr

Dur: 2 yr

Dur: 3 yr

Dur: 2 yr

MAB 14 79 86 86 21 81 90 33 73MAM 28 46 89 93 31 35 65 36 53MAS 130 57 80 83 121 61 87 158 71MBF 8 50 75 75 15 53 80 8 63MBI 63 73 92 98 76 50 78 104 50MBT 85 73 88 93 59 66 86 101 59MCL 16 63 81 88 21 43 76 17 41MCS 9 33 56 78 10 40 60 39 38MDR 23 43 61 61 23 57 78 16 56MEE 30 47 83 44 59MES 100 65 89 93 75 72 87 112 55MFN 90 54 89 93 69 57 87 91 38MFQ 24 54 71 75 26 65 88 29 52MFS 39 62 95 95 43 65 93 53 64MFT 114 74 93 96 134 66 92 154 71MGI 21 57 86 86 29 48 86 38 45MHW 27 33 74 78 17 59 94 1 100MID 70 44 79 91 65 34 71 69 25MIL 40 53 83 88 34 47 82 47 47MLE 32 38 69 75 20 40 75 31 39MLP 61 44 74 85 56 45 82 67 37MMA 7 71 71 71 5 100 100 0 0MME 137 73 89 95 180 68 89 149 57MML 23 74 87 87 27 78 89 44 59MNH 152 67 91 94 108 58 93 135 59MOA 33 61 79 82 34 41 68 37 54MPB 24 75 88 96 26 58 88 26 58MPS 95 58 84 87 79 57 76 103 51MSS 9 78 100 100 MUE 32 63 75 81 37 51 70 35 37MWT 5 60 80 4 25Total for all programmes 1,506 61 85 90 1,476 58 84 1,781 54Total includ-ing programme switches 1,506 62 86 91 1,476 59 86 1,781 55


Table 7 Success rate of the BSc programmes for re-enrolments in the second year (N t+1). For the starting class of 2009-2010 to 2011-2012, overall (N and N t+1 in absolute numbers, after x year in %)

Programme

2009 Class 2010 Class 2011 ClassN % N % N %

t t+1Dur: 3 yr

Dur: 4 yr

Dur: 5 yr t t+1

Dur: 3 yr

Dur: 4 yr N

N t+1

Dur: 3 yr

BAT 17 15 20 67 80 29 27 44 67 25 22 36BBC 47 43 37 74 91 53 47 30 77 53 41 27BBI 145 119 32 66 76 125 107 37 73 111 103 34BBN 60 55 40 64 75 48 39 49 72 64 54 30BBT 47 38 26 63 76 54 39 44 62 52 44 59BBW 63 57 19 70 84 74 61 38 74 59 48 48BCW 14 9 44 89 89 21 16 50 81 14 13 69BDW 84 69 32 68 77 134 102 41 78 111 93 43BEB 16 14 50 79 93 15 12 50 75 21 14 21BGM 12 12 67 92 92 29 21 62 81 32 28 57BIL 55 46 30 72 87 34 28 36 68 48 43 35BIN 96 77 38 74 82 85 70 33 66 75 63 52BLP 50 44 18 68 82 58 50 12 62 59 53 21BLT 57 47 45 83 87 66 58 52 79 64 60 60BML 43 32 44 78 84 54 52 25 65 44 35 40BMW 26 23 22 74 83 24 22 59 91 16 15 80BPW 23 20 30 70 80 29 28 43 75 27 26 46BTO0 27 17 82 94 50 38 82BVG 114 90 46 83 90 116 93 57 89 117 89 57

Total for all programmes 969 810 34 72 82 1,075 889 41 75 1,042 882 46Total including programme switches 969 846 34 72 83 1,075 924 40 73 1,042 905 45


Appendix 2 Wageningen UR Social Annual Report

The following graphs present information about Wageningen UR at the end of each calendar year in Individual Employment Relationships (IER).

A. NUMBER OF STAFF 2011-2014

Table 1 Staff 2011-2014

2011 2012 2013 2014Individual Employment Relationships (IER) 5,960 5,920 5,793 5,711Full-Time Equivalent (FTE) 5,278 5,248 5,143 5,061

Figure 1 Number of staff and FTE, 2011-2014

Note: the total combined staff of WU and DLO (in IER), decreased once again in 2014 by 82 IER, equalling a decrease of 1.4%. This decrease was almost equally divided between DLO and WU (42 and 40 IER, respectively). The total number of FTE decreased by the same amount.


B. APPOINTMENTS 2011-2014

Figure 2 Indefinite and temporary appointments in % of IER including PhD students, 2011-2014

Note: the percentage of temporary employment contracts decreased for the DLO Research Foundation in 2014 by 0.6% to 10.7%. WU saw a decrease of 0.8% to 42.1%. A possible explanation for this may be that the number of employee contracts dropped by more than 1.5%, which probably relates to the expiration of temporary contracts.

C. ABSENCE DUE TO ILLNESS IN 2011-2014

Table 2 Absence Due to Illness 2011-2014

2011 2012 2013 2014Percentage including absences of > 1 year 3.5 3.5 3.2 3.1Percentage excluding absences of > 1 year 2.8 2.8 2.6 2.6

Figure 3 Absence due to illness per year excluding maternity leave, 2011-2014

Note: The rate of absenteeism for the entire Wageningen UR organisation has remained basi-cally unchanged and, at a level of 3.1%, remains well below the target maximum of 3.5%. At DLO, absence decreased by 0.1% and amounted to 3.3% (total absence) while absences of less than one year amounted to 2.8%. At Wageningen University, total absence decreased by 0.1% and amounted to 3.0%, while absence of less than one year remained unchanged at 2.5%.


Table 3 Absence due to illness excluding maternity leave, including absences of > 1 year

2011 2012 2013 2014Average duration of absence (calendar days) 15.17 14.25 14.5 15.95Absence frequency 1.02 0.99 0.98 0.93Staff without absenteeism due to illness (%) 47.84 49.85 49.48 52.23Number of individual instances of sick leave* 5,926 5,771 5,697 5,289

*Only those instances that began during the reporting period

Table 4 Absence rate (%) by age category

Age Category 2011 2012 2013 2014< 25 years 1.16 0.48 1.53 1.3925-34 years 2.61 2.36 1.97 2.2235–44 years 3.33 3.08 2.82 2.7445–54 years 3.77 3.71 3.48 3.2955+ years 4.35 4.73 4.46 4.46

Table 5 Absence rate (%) by job grade

Job Grade 2011 2012 2013 2014Job grades 1-6 6.5 6.36 6.12 6.18Job grades 7-9 4.21 4.13 4.28 4.22Job grades 10-11 3.13 3.2 2.54 2.5Job grades 12 3.1 2.95 2.75 2.48Job grades 13-14 2.17 3.01 2.43 2.17Job grades 15+ 1.75 1.64 1.96 1.28PhD student 2.36 2.02 1.95 2.05

Note: the number of individual instances of sick leave has once again decreased. The rate of absenteeism by age category saw a drop in all categories with the exception of the ‘< 25 years’ category.

Absenteeism has also decreased in all job grades, except in the category ‘Job grades 1 – 6’ (which shows a slight increase of almost 0.06%) and ‘PhD student’ (0.1%). On the other hand, the rate of absenteeism in the category ‘Job grades 15+’ decreased considerably by 0.58%, to an exceptionally low 1.28%.

D. DEVELOPMENT AND TRAINING, 2011-2014Table 6 Costs of development and training

2011 2012 2013 2014Cost, excluding time invested (in €1,000) 3,851 3,930 4,147 3,607

Percentage of the wage costs 1.0 1.1 1.2 1.0

Note: the expenditure standard for development and training was set at 2% of the wage costs. Actual expenditures in 2014 were 1.0%, remaining below the standard. This percent-age does not include the considerable costs incurred by Wageningen UR (not charged) for the training and development of lecturers, the training programmes provided by the Wageningen Graduate Schools, Introduction to the Netherlands workshops, R&D workshops, etc.


E. AGE DISTRIBUTION

Figure 4 Age distribution of Wageningen UR staff, 2011-2014

Note: the ageing population phenomenon is also reflected by Wageningen UR’s staff and this has once again increased in 2014. However, there is a clear difference between the DLO Research Foundation and WU.

At the DLO, the number of people in the 55+ category increased by 3% in 2014 to 32.4%, while the number in the ’35 years and younger’ category once again decreased slightly by 0.7% (to 9.6%). The ageing population phenomenon is also visible at Wageningen University. The age distribution in the ’35 years and younger’ category decreased by 1.2% (now 35.5%), while there is also a slight decrease of 0.5% in the ‘45 to 55 years’ category (to 40.5%). The ’55 years and older’ category shows an increase of 1.7% to 24%.

F. Gender Distribution

Figure 5 Gender distribution percentages, 2011-2014

Note: In 2014, the percentage of women at Wageningen UR rose by 0.3%.

This increase is mostly attributable to the DLO Foundation. However, there are relatively more females employed at WU (48.5%) than at the DLO (38.1%).


Figure 6 Men and women in part-time employment, 2011-2014

Note: The ratio of men to women in part-time employment has barely changed between 2013 and 2014.

Figure 7 Percentage of women in each job grade, 2011-2014

Note: the percentage of women in each job grade is virtually unchanged from 2013. However, a slight increase of 1.4% can be seen in the category ‘Job grades 10 – 14’, as well as an increase of 1.8% in the category ‘Job grades 15+’.


G. CHARTS FOR EACH WAGENINGEN UR DIVISIONThe following charts present information (in IER) relating to the various Wageningen UR divisions.

Figure 8 Number of staff (IER), 2011-2014

Figure 9 Appointments (IER) in 2014 in %

Figure 10 Full-time and part-time employees (IER) in 2014 in %


Figure 11 Term of employment (IER) in 2014 in %

Figure 12 Job grade (IER) in 2014 in %

Figure 13 Absence due to illness in 2014 in %


Figure 14 Age distribution (IER) in 2014 in %

Figure 15 Gender distribution (IER) in 2014 in %


Appendix 3 Work for Third Parties – Supervisory Board

Relevant work for third parties between 1-1-2014 and 31-12-2014

Prof M.J. Cohen (1947) (Chair of the Supervisory Board)Principal appointment: -First Appointment: 1 September 2013, end of Current Term: 1 September 2017Core Committee Membership: Appointments Committee (Chair) – Professor by Special Appointment (Thorbecke chair) – Chair of VOICE (Vereniging van Organisaties die Intellectueel Eigendom Collectief Exploit-

eren) – Chair of the Cedris Board (Vereniging van Sociale Werkvoorzieningen) – Chair of the Supervisory Board at Nationaal Fonds voor Vrede, Vrijheid en Veteranenzorg – Chair of the Supervisory Board at Openbare Bibliotheek Amsterdam – Chair of the Stichting voor Vluchteling-Studenten UAF – Chair of the Amsterdams 4-5 mei comité – Chair of the Curatorium VNG – Vice-chair of the Politie Onderwijs Raad – Chair of the Grondrechten Functie-uitoefening Ambtenaren advisory board – Chair of the Co-Ex Foundation, think tank for the prevention of radicalisation – Chair of the Bart Tromp Stichting – Chair of the Dr J.M. Den Uyl Foundation – Chair of the Cello Oeuvreprijs Foundation – Member of the board of the MS Nederland Foundation – Member of the Trustees Board for the Onderwijsrecht chair group at VU Amsterdam – Member of the Trustees Board for the Vfonds chair group at Tilburg Law School – Chair of the 2014 AKO Literature Award – Chair of the 2014 Rechterlijke Macht Review Committee

L.C. Bruggeman (1950) (Vice-chair of the Supervisory Board) Principal appointment: – First Appointment: 1 January 2013, end of current term: 1 January 2017 Core Committee Membership: Audit Committee – Supervisory Board member at Dimence – Chair of the Board of the Stichting Noorderzon Performing Arts Festival Groningen – Chair of the Trustees Board of Post Master Controllersopleiding at RUG – Supervisor of Maastricht Health Campus – Chair of the Supervisory Board of Medisch Centrum Alkmaar/Gemini Ziekenhuis Den

Helder – Chair of the Supervisory Board of Groningen Seaports


B.J. Marttin Principal appointment: Member of Executive Board at Rabobank Nederland First Appointment: 1 September 2011, end of current term: 1 September 2015 Core Committee Membership: Audit Committee – Member of the Board of the Unico Banking Group – Vice-chairman of the Board of Directors of the American Chamber of Commerce – Chairman of the Advisory Board of Amsterdam University College – Member of Advisory Board of JINC – Member of the Supervisory Board of IDH (the Sustainable Trade Initiative) – Member of the Dutch Trade Board – Member of the Board of Rabobank Australia Ltd – Member of the Board of Rabobank New Zealand Ltd – Member of the Board of the Rabobank Foundation – Chairman of the Shareholders Council of Rabo Development – Chairman of the Supervisory Board of De Lage Landen International BV – Chairman of the Supervisory Board of Obvion NV

R.P. Smith (1960) Principle appointment: President and CEO of Royal Cosun First Appointment: 1 January 2013, end of current term: 1 January 2017 Core Committee Membership: Audit Committee – Board member of FNLI – Top team member of Agri & Food – Member of the Board at Stichting Levensmiddelenhuis Nederland

Prof S. Korver (1953) Principal appointment: Professor by special appointment for Tilburg University First Appointment: 1 January 2013, end of current term: 1 January 2017 Core Committee Membership: Appointments Committee – Director and core lecturer for the Executive MBA Food & Finance, Nyenrode Business

University – Chair of KWPN – Chair of the Holland National Horse Foundation – Vice-chair of WBFSH

H.E. Waalkens (1948) Principal appointment: Former MP for the PvdA (Labour Party), and organic dairy farmer First Appointment: 1 January 2013, end of current term: 1 January 2017 Core Committee Membership: Appointments Committee– Chair of the Waddengroep Foundation– General Board member of Landschapsbeheer Groningen– Supervisory Board member of Streek Producten Nederland– Chair of the Landschap Oldambt Foundation


Appendix 4 Work for Third Parties – Executive Board

Relevant work for third parties between 1-1-2014 and 31-12-2014 (* remunerated)

Prof L.O. Fresco (1952)President of the Executive BoardFirst Appointment: 1 July 2014, end of current term: 1 July 2018 – Chair of the EU evaluation committee for FP7 – Non-executive board member of Unilever, Chair of Corporate Responsibility Committee* – Member of the Trilateral Commission – Member of the board of Koninklijk Concertgebouworkest – Editorial staff member of De Gids – Member of the Advisory Board of the World Food Prize – Member of the Strategic Committee of the Marocan OCP Group (Office Chérifien des Phos-

phates) – Board member of VSNU – Board member of the Erasmus Prize (Preanium Erasmianum Foundation) – Member or honorary member of various international academies

Prof M.J. Kropff (1957)Vice-President of the Executive Board and Rector Magnificus of Wageningen UniversityFirst Appointment: 1 September 2005, end of current term: 1 September 2017 – Chair of the board of Tropenbos International – Board member of the Consultative Group on International Agricultural Research (CGIAR) * – Supervisory Board member of Landgoed Scholtenszathe * – Supervisory Board member of Wetsus (leading institute in Water technology) – Member of the Netherlands Academy of Science and Technology – Member of the Supervisory Board of WNF-Nederland – Member of the Bioscience Forum – Member of the Board of BE Basic (Bio-Based, Ecologically Balanced Sustainable Industrial

Chemistry) – Member of the UNIK expert panel (Danish Agency for Science Technology and Innovation) * – Member of the Supervisory Board of Toezicht LifeLines – Member of the International Supervisory Board of Scuola Superiore Sant’Anna, Pisa, Italy * – Member of the Advisory Board of the Vereniging van de Nederlandse Chemische Industrie

(VNCI) – Member of the Supervisory Board of Dutch Sprouts – Member of Academia dei Georgofili – Member of the Koninklijke Hollandsche Maatschappij der Wetenschappen – Member of the Policy Advisory Committee of WOTRO-NWO – Member of Stuurgroep International VSNU – Member of European Strategyboard Foodbest – Member of the Board of Cascope in Ethiopia – Top team member of Agri & Food – Member of the TKI board of AgriFood – Chair of the European Forum for Agricultural Research of Development – Chair of the TO2 Consultative Body – Member of Nationaal Comité Herdenking Capitulaties Wageningen 1945 – Chair of the Supervisory Board of Christelijk Lyceum Veenendaal – Member of the Recommendations Committee, and member of multiple initiatives and

organisations


Dr IJ.J.H. Breukink (1964)First Appointment: 1 September 2005, end of current term: 1 September 2017 – Member of the General Board of Stichting SURF – Member of the Steering Committee of Governance en Financiën VSNU (Association of

Universities in the Netherlands) – Member of Nationaal Comité Herdenking Capitulaties Wageningen 1945 – Member of the Supervisory Board of Stichting Beheer Belmonte Arboretum Wageningen – Member of the Advisory Board of World Food Centers – Member of Comité van Aanbeveling Jubileumfonds of Kröller-Müller Museum – Member of the sounding board group of Sterk Bestuur in Gelderland – Member of Comité van Toezicht Operationeel Programma EFRO 2014-2020 Oost Nederland – Member of Gelders Strategisch Innovatie Beraad – Member of FoodValley Core Group


Appendix 5 GRI Index and Sector Aspects

This annual report has been prepared in accordance with the Global Reporting Initiative (GRI) guidelines (version 3.0). The indicators used are explained in the table below. The sector-specific aspects of the Transparency Benchmark Criteria 2014 are also included. This sector classification follows the classification used by the Industry Classification Benchmark-which is also used by Dow Jones and the FTSE-as much as possible. Wageningen UR focuses on the aspects articulated in the Government super-sector ‘Public sector’, sub sectors ‘93 Universi-ties’, and ’94 Semi-public bodies’.

Besides the Annual Report 2014, the Wageningen UR 2014 Environmental Report was also prepared for the purpose of complying with licensing regulations. In this report, environmen-tal indicators and 2014 results are formulated in more detail than in the Annual Report 2014.

GRI Code

Contents Referral/Completion

STRATEGY AND ANALYSIS1.1 Statement from the organisation’s most

senior decision-maker on the relevance of sustainable development to the organ-isation and its strategy

Foreword, page 7

1.2 Key impacts, risks, and opportunities regarding CSR.

2.3 Mission, Vision, and Strategy, p. 14, ff

2.3.6 Sustainability, p. 24

2.3.7 In Dialogue with the World, p. 25ORGANISATIONAL PROFILE2.1 Organisation name Wageningen UR2.2 Primary brands, products, and/or

services / Description of core activitiesProfile and Core Activities of Wageningen UR, p. 6

2.3 Operational structure of the organisa-tion, including main divisions, subsidiar-ies, and joint ventures

Organogram in Wageningen UR Profile and Core Activities, p. 6

2.4 Location of organisation’s headquarters Wageningen2.5 Number of countries in which the organi-

sation is activeWorld map at http://www.wagenin-genur.nl/nl/Onderzoek-Resultaten.htm

2.3.5.5 Internationalisation, p. 23

2.4.6.7 nternational Exchange, p. 34.

2.5.2 International Research, p. 38.2.6 Nature of ownership and legal format 2.8.1 Governance, p. 5





GRI Code


2.7 Markets served 2.3.3 Value chains, p. 15


2.4.6.1 Student Numbers, p. 30

2.4.6.7 International Exchange, p. 342.8 Scale of the reporting organisation /

company size2.5.2 International Research, p. 38 Key Tables and figures in 2.2.1, p. 12

3 Financial Report, specifically 3.1.1, p.66 ff and 3.2.1, p. 99 ff N/A

2.9 Significant changes in size, structure, or ownership during the reporting period

2.10 Awards received during the reporting period

See, http://www.wageningenur.nl/nl/Over-Wageningen-UR/Wetenschappeli-jke-onderscheidingen-Wageningen-UR.htm

REPORT PARAMETERS3.1 Reporting period of information provided 1 January – 31 December 20143.2 Date of most recent report June 20143.3 Reporting cycle Annually3.4 Contact point [email protected]

REIKWIJDTE EN AFBAKENING VAN HET VERSLAG

3.5

3.6

3.7

3.8

3.9

Process for defining report content

Boundary of the report

Limitations on the report’s scope or boundary

Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities

Data measurement techniques and the bases of calculations, including assump-tions used for estimations and the tech-niques applied to the compilation of the indicators and other information in the report

2.9 Verslagleggingscriteria en reikwijdte, inclusief 2.9.1, 2.9.2 en 2.9.3, p. 64.

3.10 Explanation of the effects of any restate-ments of previously provided informa-tion (mergers or takeovers, changes in reference years or reporting periods, and changes in the nature of activities or measurement methods, for example)

N/A

3.11 Significant changes from previous report-ing periods in the scope, boundary, or measurement methods applied in the report

N/A

GRI INDEX3.12 GRI index/Table of Contents Appendix 5, p. 154 ff

ASSURANCE

http://www.wageningenur.nl/nl/Over-Wageningen-UR/Wetenschappelijke-onderscheidingen-Wageningen-UR.htm





GRI Code


3.13 Policy and current practice regarding external assurance of the report

2.9.2 Reporting Criteria, p. 64

Audit of the Wageningen UR 2014 Envi-ronmental Report by external author-ity, based on compliance with permit regulations. The Environmental Report provides the verification of information and the assurance of reliability, as seen in Energy, p. 7, and the CO2 footprint, p. 24

GOVERNANCE, COMMITMENTS, AND ENGAGEMENTGOVERNANCE STRUCTURE

4.1

4.2

The organisation’s governance structure, including committees under the highest governance body

Indicate whether the Chair of the high-est governance body is also an executive officer

Executive Board, p. 4

Appendix 4, p. 152

Administration and Management Regulations, see WU (link: http://www.wageningenur.nl/upload_mm/c/9/4/08b1452d-27e9-45b9-bcdf-dbcd9c669891_20120521_BBR-WU.pdf) and DLO (link: http://www.wageningenur.nl/upload_mm/e/7/c/e22c6172-3d39-4e29-b954-7475ba26c8fa_20120521_BBR-DLO.pdf)

Link: http://www.wageningenur.nl/nl/Over-Wageningen-UR/Bestuur.htm

Link Prof L.O. Fresco: http://www.wage-ningenur.nl/nl/Over-Wageningen-UR/Bestuur/Louise-O-Fresco.htm

Link Prof M.J. Kropff: http://www.wage-ningenur.nl/nl/Over-Wageningen-UR/Bestuur/prof.dr.-M.J.-Martin-Kropff-vicevoorzitter-raad-van-bestuur-rector-magnificus-Wageningen-University.htm

Link Dr IJ. H. Breukink: http://www.wageningenur.nl/nl/Over-Wageningen-UR/Bestuur/dr.-IJ.J.H.-Tijs-Breukink-lid-raad-van-bestuur.htm

4.3 For organisations that have a united board structure, state the number of independent and/or non-executive members of the highest governance body

N/A

4.4 Mechanisms for shareholders and employees to provide recommendations to or participate in the highest govern-ance body

2.8.1 Governance, p. 57.

http://www.wageningenur.nl/upload_mm/c/9/4/08b1452d-27e9-45b9-bcdf-dbcd9c669891_20120521_BBR-WU.pdf





http://www.wageningenur.nl/upload_mm/e/7/c/e22c6172-3d39-4e29-b954-7475ba26c8fa_20120521_BBR-DLO.pdf






http://www.wageningenur.nl/nl/Over-Wageningen-UR/Bestuur/Louise-O-Fresco.htm



http://www.wageningenur.nl/nl/Over-Wageningen-UR/Bestuur/prof.dr.-M.J.-Martin-Kropff-vicevoorzitter-raad-van-bestuur-rector-magnificus-Wageningen-University.htm





http://www.wageningenur.nl/nl/Over-Wageningen-UR/Bestuur/dr.-IJ.J.H.-Tijs-Breukink-lid-raad-van-bestuur.htm





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4.5 Linkage between compensation for members of the Executive Board and senior managers and the organisation’s (CSR) performance / internally developed mission, values, codes of conduct, and principles

2.6.3 Employment Terms and Conditions, p. 48

Corporate Governance code Wagenin-gen UR, see http://www.wageningenur.nl/upload_mm/d/4/5/c1d02acd-61cd-438b-9755-47b084c2d6d4_CGC%202014_opm_Def.pdf, specifically V. Social Responsibility, p. 15

4.6

4.7

4.8

4.9

4.10

Processes in place for the highest governance body to avoid conflicts of interest

Process for determining the qualifica-tions and expertise of the members of the highest governance body for guiding the organisation’s strategy on economic, environmental, and social topic

Internally developed mission state-ments, statements of principles, codes of conduct, and premises relevant to economic, environmental, and social performance, also mentioning their implementation status

Procedures used by the highest govern-ance body for overseeing the organisa-tion’s identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence to or compliance with internationally agreed standards, codes of conduct, and princi-ples

Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental, and social performance

2.8 Compliance, including 2.8.1 Govern-ance, p. 57, specifically

2.8.2 Risk Management and Internal Control, p. 58.

Wageningen UR Corporate Governance code, see http://www.wageningenur.nl/upload_mm/d/4/5/c1d02acd-61cd-438b-9755-47b084c2d6d4_CGC%202014_opm_Def.pdf

2.7.4 Procurement Policy and Supply Chain Responsibility, p. 56

COMMITMENTS TO EXTERNAL INITIATIVES4.11

4.12

Explanation of the application of the precautionary principle

Externally developed economic, environ-mental, and social charters, principles, standards, or initiatives which the organ-isation endorses or subscribes to

2.8.2 Risk Management and Internal Control, p. 58










GRI Code


4.13 Membership of trade associations and national or international advocacy organ-isations


2.3.7 In Dialogue with the World, p. 25

2.4.1 Profile and Policy Education, p. 28

2.4.8 Alumni, p. 36

2.5.1 Policy and Organisation Research, p. 37

2.5.2 International Research, p. 38..STAKEHOLDER ENGAGEMENT

4.14

4.15

4.16

4.17

List of relevant stakeholder groups engaged by the organisation

Basis for identification and selection of stakeholders to engage

Approaches to the engagement of stake-holders, including the frequency of engagement by type and by stakeholder group

Key topics and issues that have been raised through stakeholder engagement and how the organisation has responded to them in its reporting, among other things

2.3.7 In Dialogue with the World, p.25, specifically Table 2.10. For testimoni-als, see http://www.wageningenur.nl/nl/Expertises-Dienstverlening/Testimonials.htm and http://www.wageningenur.nl/nl/Onderwijs-Opleidingen/wetenschapswin-kel/Voor-wie-is-de-Wetenschapswinkel/Testimonials.htm

ECONOMIC PERFORMANCE INDICATORSManagement approach disclosure 2.3.6 Sustainability, p. 24

2.8.3 Economic Performance Indica-tors, p. 59, specifically 2.8.3.1 Direct Economic Value

EC1 Direct economic value generated and distributed, including revenue, operating costs, employee compensation, dona-tions and other community investments, retained earnings, and payments to capi-tal providers and governments

2.8.3.1. Direct Economic Value, p. 59, substantiated by 3.1 Wageningen University, p. 66 ff, and 3.2 DLO Founda-tion, p. 99 ff

http://www.wageningenur.nl/nl/Expertises-Dienstverlening/Testimonials.htm



http://www.wageningenur.nl/nl/Onderwijs-Opleidingen/wetenschapswinkel/Voor-wie-is-de-Wetenschapswinkel/Testimonials.htm





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EC2

EC8

EC9

Financial implications and other risks and opportunities of the organisation’s activi-ties due to climate change

Development and impact of infrastruc-ture investments and services provided for public benefit through commercial, in-kind, or pro bono engagements

Understanding and describing significant indirect economic impacts, including their extent

Wageningen UR contributes to the qual-ity of life, not only through education and research, but also by contributing to the quality of the surroundings in the immediate vicinity of its locations. For example, by opening its Arboreta to the citizens of Wageningen and by helping with the organisation of the Food4You festival, as well as by investing in an attractive campus, see 2.7.2, p. 52 and 3.1.1.4, p. 76, Wageningen UR 2014 Environmental Report, 3.12 Sustainable Construction, p. 15

In the context of its ambition to take on a leading role, the financial implica-tions and other risks and opportunities of Wageningen UR´s activities due to climate change are listed in the Wage-ningen UR 2014 Environmental Report, see Table 12, p. 28. This discusses the GreenCalc index for new construction and renovation/rebuilding, sustainable procurement, and Guarantees of Origin for green wind power for all electricity consumed. Wageningen UR also offers an energy incentive, see Wageningen UR 2014 Environmental Report and 3.1 Energy, p. 7

EC3 Coverage of the organisation’s defined pension and benefit plan obligations

2.8.3.2 Pensions, p. 60

EC4 Significant financial assistance received from the government

2.8.3.3 Government Funding, p. 60

EC5 Range of ratios of standard entry level salaries compared to local minimum wage at significant operation locations

2.6.3 Employment Terms and Conditions, p. 48

EC6 Policy, methods, and part of expenditures related to local suppliers at significant operation locations

2.7.4 Procurement Policy and Supply Chain Responsibility, p. 56

Wageningen UR 2014 Environmental Report, Chapter 6 Sustainability, pp. 22-23

EC7 Procedures for local recruitment and proportion of senior management recruited from the local community

2.6.2 Recruitment and Selection, p. 24

ENVIRONMENTAL PERFORMANCE INDICATORSManagement approach disclosure 2.3.6 Sustainability, p. 24

2.7.3.2 Environment, p. 53

Wageningen UR 2014 Environmental Report, Chapter 2 Environmental Policy and Objectives, pp. 5-6, Chapter 7 Organisation, specifically Accountability to Authority, p. 30


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EN1

EN2

Total materials used by weight or volume

Percentage of materials used which are recycled from external sources


Wageningen UR 2014 Environmental Report, 3.2 Waste, pp. 9-11 and 6.3 Sustainability Figures, pp. 28-29

EN3

EN4

EN5

EN6

EN7

Direct energy consumption by primary energy source

Indirect energy consumption by primary source

Energy saved due to usage reduction and efficiency improvements

Initiatives to provide energy-efficient or renewable energy based products and services, as well as reductions in energy requirements as a result of these initia-tives

Initiatives to reduce indirect energy consumption and reductions already real-ised


Wageningen UR 2014 Environmental Report,

3.1 Energy, pp. 7-8 and 6.3 Sustainabil-ity Figures, pp. 28-29

EN8

EN21

Total water withdrawal per sourc

Total water discharge by quality and destination

Wageningen UR 2014 Environmental Report, 3.3 Water and Wastewater, pp. 11-12 and 6.3 Sustainability Figures, pp. 28-29

EN9 Water sources significantly affected by withdrawal of water

N/A. The water consumption is build-ing related and therefore not relevant to Wageningen UR. Wageningen UR also uses spring water for the primary process.

EN10 Percentage and total volume of water recycled and reused

N/A. The buildings are connected to sewerage. All waste water goes to modern sewage treatment companies.


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EN11

EN12

EN13

EN14

EN15

Location and size of land owned, leased, managed in or adjacent to protected areas and areas of high biodiversity value outside protected areas

Description of significant impacts of activities, products, and services on the biodiversity in protected areas and areas with high biodiversity value outside protected areas

Habitats protected or restored

Strategies, current actions and future plans for constraining impacts on biodi-versity

Number of IUCN Red List species and national conservation list species with habitats within the sphere of influence of operating activities, by level of extinction risk

Wageningen UR 2014 Environmen-tal Report, 3.7 Flora and Fauna, pp. 12-13, including Flora and Fauna Policy, see http://www.wageningenur.nl/upload_mm/1/f/f/b85e89b1-1177-4563-8416-c0fa7ed846e8_20140325_Flora_en_fauna_WageningenCampus_versie1.2_nederlands_intranet.pdf

EN16

EN17

EN18

Total direct and indirect greenhouse gas emissions by weight

Other relevant indirect greenhouse gas emissions by weight

Initiatives to reduce greenhouse gas emissions and reductions achieved


Wageningen UR 2014 Environmental Report, 6.2 CO2 (compensation) foot-print, pp.

24-27.

EN19

EN20

Emission of ozone-depleting substances by weight

NOx, SOx and other significant air emis-sions by type and weight


N/A, other than included in CO2 foot-print. Wageningen UR’s activities do not cause substantial ozone depletion.

EN22 EN24

Total weight of waste by type and disposal method.

Weight of transported, exported, or treated waste deemed hazardous under the terms in Annex I, II, and III of the Basel Convention, as well as the percent-age of waste shipped internationally


N/A, other than included in CO2 foot-print. Wageningen UR’s activities do not cause substantial ozone depletion.

EN23 Total number and volume of significant spills

N/A. There are no significant spills of named substances.

http://www.wageningenur.nl/upload_mm/1/f/f/b85e89b1-1177-4563-8416-c0fa7ed846e8_20140325_Flora_en_fauna_WageningenCampus_versie1.2_nederlands_intranet.pdf






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EN25

EN26

EN27

EN30

Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the drainage and discharge of the report-ing organisation

Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation

Percentage of products sold, of which the packaging materials were reclaimed, by category

Total environmental protection expendi-tures and investments by type

N/A. These indicators are seen as imma-terial for Wageningen UR.

EN28 Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental law and regulations

Wageningen UR 2014 Environmental Report, Chapter 7 Organisation, pp. 30-31

EN29 Significant environmental impacts of transporting products and other goods and materials used for the organisation’s activities and transportation of the work-force


Wageningen UR 2014 Environmental Report, 6.2 CO2 footprint (mitigation), pp. 24-27 and 3.11 Transport, p. 14

SOCIAL PERFORMANCE INDICATORS: WORKING CONDITIONSManagement approach disclosure 2.3.6 Sustainability, p. 24, specifi-

cally CSR Declaration of Intent, see http://www.wageningenur.nl/upload_mm/3/1/5/bbc77928-8390-4027-bd3d-a48ab678c75d_20121211_Intentieverklaring%20MVO%20Wageningen%20UR_PG.pdf

2.6.1. Human Resources in Strategic Planning, p. 44

2.4.6 Student Numbers, p. 30LA1

LA2

LA7

LA10

LA14

Total workforce by employment type, employment contract, and region

Total number and rate of employee turn-over by age group, gender, and region

Rates of injury, occupational diseases, lost days and absenteeism, as well as the number of work related fatalities by region, including subcontractors who work for the organisation

Average hours of training per year per employee, by employee category

Ratio of basic salary of men to women by employee category

Appendix 2. Wageningen UR Social Annual Report, p. 142







GRI Code


LA3 Benefits provided to full-time employ-ees that are not available to part-time employees, by major operations

Irrelevant, considering the CAO agree-ments and the base of operations in the Netherlands

LA4 Percentage of employees covered by collective bargaining agreements

Wageningen UR’s two entities each have their own CAO: the VSNU’s for Wagenin-gen University and a separate agreement for DLO. Together, these agreements are applicable for 99.9% of employees.

LA5 Minimum notice periods regarding opera-tional changes, including specification in collective agreements

The statutory notice period is one month. At Wageningen UR, this can be extended up to four months, depending on the duration of employment and the applicable CAO. In the event of reor-ganisations, redeployment candidates have employment protection for up to 15 months, depending on the applicable CAO.

LA6 Percentage of total workforce repre-sented in formal joint employer and employee health and safety committees that help monitor and advise occupa-tional health and safety programmes

This indicator is not considered to be most relevant to Wageningen UR

LA8 Education, training, counselling, preven-tion, and risk control programmes in place to assist employees, their families, or neighbours regarding serious diseases

Appendix 2. Wageningen UR Social Annual Report, p. 142, specifically D. Development and Training

LA9 Agreements on health and safety topics made with trade unions

Wageningen UR conforms to the VSNU Health and Safety Catalogue. This applies to WU and DLO, see 2.9.6 Safety, p. 53

LA11 Programmes for skills management and lifelong learning which support the continued employability of employ-ees and assist them in end-of-career management

2.6.1.1 Sustainable Employability, p. 45

2.6.1.2 Talent and Leadership Development, p. 45

LA12 Percentage of employees receiving regu-lar performance and career development reviews

Formally, performance and development (P&D) interviews take place once a year. A KPI is also drafted in the Strategic Plan 2011-2014, see 2.3.4 Strategic Plan, p. 17, and 2.3.5.6 Human Resource Management, p. 23

Informally, employees are informed beforehand via intranet, management, and/or colleagues

LA13 Composition of governance bodies and breakdown of employees per category according to gender, age, membership of a particular social minority and other indicators of diversity

Appendix 2. Wageningen UR Social Annual Report, p. 142

A reflection of the target group is sought within Wageningen UR’s governing bodies. Among other things, students, employees, gender, and nationality are taken into account.


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SOCIAL PERFORMANCE: HUMAN RIGHTSManagement approach disclosure Wageningen UR has included its human

rights policy in the following documents, among others: Corporate Govern-ance Code, the Wageningen Code of Conduct for Scientific Practice, Wage-ningen UR Integrity Code, Complaints protocols for undesirable behaviour and whistle-blower policy, the Precaution-ary Principle, Guidelines to working in a multicultural setting, see http://www.wageningenur.nl/nl/Over-Wageningen-UR/Corporate-Governance.htm

HR1

HR2

HR3

Percentage and total number of signifi-cant investment agreements that include human rights clauses or of which human rights compliance has been assessed

Percentage of significant suppliers and contractors that have undergone screen-ing regarding human rights and actions taken

Total hours of employee training on policy and procedures concerning aspects of human rights relevant to operations, including the percentage of staff trained

2.7.4 Procurement Policy and Supply Chain Responsibility, p. 56, including Sustainable Procurement, see http://www.wageningenur.nl/nl/Expertises-Dienstverlening/Faciliteiten/Facilitair-Bedrijf-1/FBInkoop-1.htm

Wageningen UR 2014 Environmental Report, Chapter 6 Sustainability, pp. 22-23

HR4 Total number of incidents of discrimina-tion and actions taken.

2.6.4.3 Confidential Counsellors, p. 51

HR5

HR6

HR7

HR9

Operations in which the rights to exer-cise freedom of association and collective bargaining may be at significant risk, as well as the measures taken to support these rights

Operations identified as having signifi-cant risk for incidents of child labour, as well as the measures taken to eliminate child labour

Operations identified as having signifi-cant risk of incidents of forced or compulsory labour, as well as measures taken to eliminate forced or compulsory labour

Total number of incidents of violations involving rights of indigenous people and actions taken

N/A

HR8 Percentage of security personnel trained in the organisation’s policies or proce-dures concerning aspects of human rights that are relevant to the activities

Wageningen UR has outsourced secu-rity. The relevant suppliers follow the general and human rights policies upheld by Wageningen UR. The suppliers only deploy employees in possession of basic security staff certification, first aid certi-fication / CPR and BHV+ certification

http://www.wageningenur.nl/nl/Over-Wageningen-UR/Corporate-Governance.htm



http://www.wageningenur.nl/nl/Expertises-Dienstverlening/Faciliteiten/Facilitair-Bedrijf-1/FBInkoop-1.htm





GRI Code


SOCIAL PERFORMANCE INDICATORS: SOCIETYManagement approach disclosure Wageningen UR develops knowledge

and trains young people in the field of healthy food and living environment and helps organisations, governments and businesses all over the world to put that knowledge into practice, see Strategic Plan 2011-2014 at www.wageningenur.nl/nl/Over-Wageningen-UR/Strategisch-plan.htm. 2.3.6 Sustainability, p. 24 http://www.wageningenur.nl/nl.htm.

2.3.6 Sustainability, p. 24

2.6.1.4 Scientific Integrity, p. 49SO1 Programmes and policy to manage nega-

tive impact of business operations on society

2.8.1 Compliance, p. 57, about behav-iour and mutual rights and obligations, see http://www.wageningenur.nl/nl/Over-Wageningen-UR/Corporate-Govern-ance.htm

SO2

SO3

SO4

Percentage of and total number of busi-ness units analysed for risks related to corruption

Percentage of employees trained in the organisation’s anti-corruption policies and procedures

Actions taken in response to incidents of corruption or fraud

2.6.1.4 Academic Integrity, p. 47

2.6.5 Complaints and Appeals, p. 51

2.8.1 Governance, p. 57

SO7

SO8

Total number of legal cases opened regarding anti-competitive behaviour, anti-trust, and monopoly practices, as well as the results of these actions.

Monetary value of fines and total number of non-monetary sanctions for noncom-pliance with laws and regulations

Wageningen UR has nothing to report here.

SO5 Public policy positions and participation in public policy development and lobby-ing

Wageningen UR’s contacts are focused on knowledge development. ‘Public Affairs’, therefore, are not an issue.

SO6 Total value of financial and in-kind contri-butions to political parties, politicians and related institutions by country

N/A

SOCIAL PERFORMANCE INDICATORS: PRODUCT RESPONSIBILITYManagement approach disclosure Product responsibility in relation to the

value chain is described in 2.3.3 Value Chains, p. 15

2.3.6 Sustainability, page 24

www.wageningenur.nl/nl/Over-Wageningen-UR/Strategisch-plan.htm



http://www.wageningenur.nl/nl.htm





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PR1

PR2

Life cycle stages in which the impacts of products and services for health and safety are assessed for improvement, along with the percentage of significant products and service categories subject to such procedures

Total number of incidents of non-compli-ance with regulations and voluntary codes concerning health and safety of products and services during their life cycle, by type of outcome

N/A. These indicators are irrelevant for Wageningen UR, as it is a knowledge institution.

PR3

PR4

Type of product and service informa-tion required by procedures, along with the percentage of significant products and services subject to such information requirements

Total number of incidents of non-compli-ance with regulations and voluntary codes concerning information and label-ling of products and services, by type of outcome

N/A

PR5 Customer satisfaction policy, including results of surveys measuring customer satisfaction

2.3.5.2 Education, p. 19

2.3.5.3 Research, p. 21

2.4.4 Quality Assurance Education, p. 29

2.5.5. Quality Assurance Research, p. 42PR6

PR7

Programmes for adherence to laws, standards and voluntary codes related to marketing communications, including advertising, promotion and sponsorship

Total number of incidents of non-compli-ance with regulations and voluntary codes concerning marketing communica-tions, including advertising, promotion and sponsorship by type of outcome

Wageningen UR has a limited budget for marketing communications. This budget is not used for advertising in the traditional sense, but is rather spent on fact-based communication. The adver-tisements discuss examples of research carried out at Wageningen UR. There are no guidelines or codes applicable to these expressions (IMs) and there are no incidents or lawsuits as a result of marketing communications.

PR8

PR9

Total number of substantiated complaints regarding breaches of customer privacy and loss of customer data

Monetary value of significant fines for non-compliance with laws and regula-tions concerning the provision and use of products and services

2.6.5 Complaints and Appeals, p. 51


Appendix 6 Glossary

Boundary The scope of reporting, namely where the organisation has set the boundaries of the activities reported on. The boundary determines what information is consolidated in the report, as well as what infor-mation is included regarding activities in the supply chain that could be of particular interest to users, but over which the organisation may have limited or no control.

Dialogue with stake-holders

The entirety of interactions between an organisation and its stake-holders. This is not limited to physical or virtual meetings specifically organised for that purpose.

Governance The entirety of regulations for managing an organisation and the monitoring of their proper implementation. On the one hand, governance involves the relationships between shareholders, super-visors, management, and other stakeholders. On the other hand, governance also has an internal definition which includes focus on management and control, internal control measures, and division of authority and responsibilities.

Material topics The topics most relevant to a specific organisation that, as such, are eligible for inclusion in social reporting. A topic is more relevant, and therefore more material, when the organisation has a significant impact in that area. Topics that satisfy stakeholders’ comprehensive information requirements and which could be decisive to stakehold-ers’ decision making and considerations with regard to the organisa-tion must also be considered material.

Performance indicator A key figure used by the organisation with regard to a specific topic in order to monitor its development as well as to measure the organisation’s progress and account for its results.

Scope The range of reporting, namely the entirety of topics reported on. The scope of reporting concerns the organisation’s choices on whether or not to report on specific topics.

Social aspects of business

Business aspects which come into focus when looking at an organi-sation from a broader perspective than the traditional financial perspective. These include economic, environmental, and social aspects. It is used here as a synonym for Corporate Social Responsibility or sustainable business..

Social information All information related to the social aspects of business.Social reporting External information on the organisation’s policies and results with

regard to the social aspects of business. Social reporting is a generic term for typically non-financial information published in sustaina-bilityreports, CSR reports, or integrated in the annual report by the organisation in order to satisfy stakeholders’ comprehensive information requirements.

Social results The performance of an organisation with regard to the social aspects of business.

Stakeholders Internal or external individuals or parties who may reasonably expect the organisation to take their legitimate interests and expec-tations into account.


Value chain An organisation is active in a chain of activities leading to the production and delivery of products and/or services which are sold to, used, and discarded by end users. For some organisations, activ-ities in the value chain progress both ‘upstream’, such as suppli-ers’ activities, and ‘downstream’, such as use of products and/or services. The hallmark of a value chain is the addition and detraction of value at various places and moments due to the activities of the various players in the chain

Value creation An organisation’s business operations require various forms of capital to or from which value can be added or detracted. An organisation creates economic, environmental, and social value for its stakehold-ers. Value creation refers to the process to which the organisation owes its existence.

Colophon Wageningen UR, June 2015www.wageningenUR.nl/en

EditingMartijn de Groot

Design and Layout contentmartijndegroot.communicatie

Design and Layout coverWageningen UR, Communication Services

PhotographyPetra Appelhof (front)Guy Ackermans (back, right)Sam Rentmeester (back, left)

PrintingMediaCenter B.V. Rotterdam

The mission of Wageningen UR (University & Research centre) is ‘To explore the potential of nature to improve the quality of life’. Within Wageningen UR, nine specialised research institutes of the DLO Research Foundation have joined forces with Wageningen University to help answer the most important questions in the domain of healthy food and living environment. With approximately 30 locations, 6,000 members of staff and 9,000 students, Wageningen UR is one of the leading organisations in its domain worldwide. The integral approach to problems and the cooperation between the various disciplines are at the heart of the unique Wageningen Approach.

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ageningen UR

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