General basis for preparation of the Sustainability Statement (BP-1)
Our Sustainability Statement was prepared on a consolidated basis. The scope of consolidation corresponds to that of our financial reporting. The Sustainability Statement covers our own business operations. Based on our double materiality analysis, the reporting extends to the upstream and downstream value chain where applicable in the respective policies, actions, metrics, and targets.
Disclosures in relation to specific circumstances (BP-2)
Time horizons
We define the time horizon of the impacts, risks and opportunities (IROs) in our materiality analysis in accordance with the requirements of the European Sustainability Reporting Standards (ESRS): short-term (1–2 years), medium-term (3–5 years) and long-term (more than 5 years). With regard to risks and opportunities, we use a more detailed definition for long-term time horizons in order to harmonize them with our risk management approach: We additionally distinguish between 5–15 years and more than 15 years.
Use of estimates
To calculate our energy mix, we use estimates based on external sources such as the International Energy Agency (IEA).
We have used estimates for the metrics related to the production of renewable and non-renewable energies, which are also based on industry-specific average data.
For Scope 3 categories 3.1 (purchased goods and services) and 3.2 (capital goods), emissions are calculated via a spend-based approach, using a procurement data management system and environmentally extended input-output (EEIO) data (source: US Environmentally-Extended Input-Output (USEEIO) Technical Content, United States Environmental Protection Agency). USEEIO provides emission factors on a spend basis for various industrial sectors and does not consider regional differences.
With regard to the Scope 3.11 emissions (use of sold products), we use estimates based on in-house expert assessments of greenhouse gas emissions (GHG), energy consumption and sales volume.
For resource inflows metrics, we use an approximation to determine the percentage of biological, reused or recycled materials (see E5-4).
For individual small office locations that are not connected to the central EHS data management systems, estimates have been made for E1, E3, E5, and S1, and if material, added to the corresponding metrics.
There are no significant measurement uncertainties in relation to quantitative data including financials.
Basis and standards of reporting
Our reporting takes place according to the requirements of the German Commercial Code (HGB) as per sections 315b and 315c in conjunction with 289b to 289e and in line with the ESRS. All metrics that we already disclosed in 2024 have been presented in the current report together with the corresponding year-earlier figures in order to enable a direct comparison. Metrics that we are disclosing for the first time in 2025 have been presented without the corresponding year-earlier figures. In the event of changes to the methodology or calculation basis of individual metrics, these are explicitly indicated at the respective points in the report.
In fiscal 2024, there was an error in the calculation of key figures related to resource inflows and outflows. The corrected values can be found under E5-4 and E5-5. Another error occurred in fiscal 2024 in the recording of the number of days lost due to work-related injuries. The corrected values are shown under S1-14.
Information on the use of phase-in options can be found under ESRS 2 IRO-2. While we use the phase-in option for S1-13, we voluntarily report on the participation rate of employees in regular performance and development discussions. For S1-15, we use the phase-in option and voluntarily report on employees’ entitlement to work leave for family reasons.
In addition to the information as per the ESRS, we also provide information according to the standards of the Sustainability Accounting Standards Board (SASB), the Task Force on Climate-related Financial Disclosures (TCFD) and the Global Reporting Initiative (GRI). In doing so, we intend to meet the transparency expectations of various investor groups and other stakeholders. The GRI, TCFD and SASB disclosures can be found under Other Information and were not part of the audit with limited assurance performed by Deloitte for our Sustainability Statement. We also base our processes and data on the ISO standards ISO 9000 Quality management systems – Fundamentals and vocabulary, ISO 9001 Quality Management System – Requirements, ISO 14001 Environmental management systems, ISO 45001 Occupational health and safety management systems and ISO 50001 Energy management systems as part of our global integrated management system. Compliance with the requirements of these ISO standards is audited annually within the scope of external surveillance and/or recertification audits.
Recording of information by reference
We have included information on the following disclosure obligation by reference:
Information about the core elements of our business model and our value chain (ESRS 2 SBM-1 38, 40a i-ii and 42a-c) can be found under Company Profile and Structure in the section Fundamental Information about the Group.