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Non-financial Group statement
The CSR Directive Implementation Act (CSR-Richtlinien-Umsetzungsgesetz; CSR-RUG) implementing EU Directive 2014/95/EU (CSR Directive on disclosure of non-financial and diversity information by certain large companies and groups) came into force in 2017. Disclosures on the business model, environmental, employee and social matters as well as on respect for human rights and on combating corruption and bribery are required, insofar as needed for understanding business development, business results, the position of the Group and the effects of business development on the mentioned aspects. Although DB Group does not fall within the scope of the CSR-RUG, we have decided to provide a non-financial statement (Nichtfinanzielle Erklärung; NFS) voluntarily.
Under our integrated report approach, DB Group already reports fully on all material sustainability topics. In the 2019 materiality analysis, the three areas of action – capacity expansion of the infrastructure and vehicle fleets, climate protection and economic performance – were identified as essential within the meaning of the CSR-RUG.
NFS elements | DB topics | References |
Business model | — | |
Environmental matters | — | |
Social matters | Capacity expansion for the infrastructure and vehicle fleets | — |
Other matters (economic) | — | |
VOLUNTARY ADDITIONAL INFORMATION | ||
Environmental matters | Other environmental matters that were assessed as not significant in the 2019 stakeholder survey within the meaning of the GRI standards. Therefore, they do not fall within | |
Employee matters | Was assessed as not significant in the 2019 stakeholder survey within the meaning of the GRI standards. Therefore, these topics do not fall within the scope of the CSR-RUG. Nevertheless, they are voluntarily reported to ensure our accountability to our stakeholders. | |
Respect for human rights | Was assessed as not significant in the 2019 stakeholder survey within the meaning of the GRI standards. Therefore, these topics do not fall within the scope of the CSR-RUG. Nevertheless, they are voluntarily reported to ensure our accountability to our stakeholders. | |
Combating corruption and bribery | Was assessed as not significant in the 2019 stakeholder survey within the meaning of the GRI standards. Therefore, these topics do not fall within the scope of the CSR-RUG. Nevertheless, they are voluntarily reported to ensure our accountability to our stakeholders. |
The contents of the NFS can be found in the relevant chapters of the Group management report and were prepared using the international standards of the Global Reporting Initiative (GRI) in the core option and taking into account the reporting requirements of the United Nations Global Compact (UNGC). In addition, we provide additional voluntary disclosures on further matters.