Global Reporting Initiative (GRI) Index
Statement of use | DB Group has reported in accordance with the GRI Standards for the period from January 1, 2023 to December 31, 2023. |
GRI 1 used | GRI 1: Foundation 2021 |
Applicable GRI Sector Standard(s) | None |
GRI Standard | Page(s) | Omission | ||
Requirement(s) omitted | Reason | Explanation | ||
General disclosures | ||||
GRI 2: GENERAL DISCLOSURES 2021 | ||||
1. THE ORGANIZATION AND ITS REPORTING PRACTICES | ||||
2-1 Organizational details | Organizational structure, Basic principles and methods, (42) List of shareholdings | |||
2-2 Entities included in the organization’s sustainability reporting | Sustainability reporting, Basic principles and methods, (42) List of shareholdings | |||
2-3 Reporting period, frequency and contact point | ||||
2-4 Restatements of information | Comparability with the previous year, Comparability with the previous year (Notes to the consolidated financial statements) | |||
2-5 External assurance | Report of the Supervisory Board, Sustainability reporting, Independent Auditor's Report | |||
2. ACTIVITIES AND WORKERS | ||||
2-6 Activities, value chain and other business relationships | Organizational structure, Business model, Procurement, Procurement and energy market (Opportunity and risk report), Procurement markets (Outlook) | |||
2-7 Employees | Overview of the stakeholder dialog, Work-life balance, Other employee key figures, Employee turnover, DB Long-Distance - at a glance, Development in the year under review DB Long-Distance, DB Regional - at a glance, Development in the year under review DB Regional, DB Cargo - at a glance, Development in the year under review DB Cargo, DB InfraGO - at a glance, Development in the year under review DB Netze Track, Development in the year under review DB Netze Stations, DB Energy - at a glance, Development in the year under review DB Netze Energy, DB Schenker - at a glance, Development in the year under review DB Schenker, Human Resources (Opportunity and risk report), Business partner compliance, Human rights | b. ii, b. iii | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. |
2-8 Workers who are not employees | – | a., b., c. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. With regard to vocational trainees, dual-degree students, interns and external temporary agency workers, the report covers the DB Group in Germany. |
3. GOVERNANCE | ||||
2-9 Governance structure and composition | Organizational structure, Cooperation between the Management Board and the Supervisory Board | |||
2-10 Nomination and selection of the highest governance body | Cooperation between the Management Board and the Supervisory Board | |||
2-11 Chair of the highest governance body | Cooperation between the Management Board and the Supervisory Board | |||
2-12 Role of the highest governance body in overseeing the management of impacts | ||||
2-13 Delegation of responsibility for managing impacts | Sustainability management, Cooperation between the Management Board and the Supervisory Board | |||
2-14 Role of the highest governance body in sustainability reporting | a. | Information unavailable/ incomplete | A more detailed description of the procedure for review and approval is planned for future reporting years. | |
2-15 Conflicts of interest | Cooperation between the Management Board and the Supervisory Board | |||
2-16 Communication of critical concerns | Report of the Supervisory Board | |||
2-17 Collective knowledge of the highest governance body | – | a. | Information unavailable/ incomplete | Issues relating to the relevant training of Supervisory Board members will be addressed as part of the developing legal framework for sustainability reporting in Germany. |
2-18 Evaluation of the performance of the highest governance body | Efficiency audit of the Supervisory Board | |||
2-19 Remuneration policies | Report of the Supervisory Board, Sustainability in remuneration, Remuneration report | |||
2-20 Process to determine remuneration | Remuneration system of the Management Board | |||
2-21 Annual total compensation ratio | – | a., b., c. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. |
4. STRATEGY, POLICIES AND PRACTICES | ||||
2-22 Statement on sustainable development strategy | ||||
2-23 Policy commitments | Procurement, Environmental management (Opportunity and risk report), Regulations in DB Group, Compliance, Human rights | |||
2-24 Embedding policy commitments | Procurement, Regulations in DB Group, Compliance, Human rights | |||
2-25 Processes to remediate negative impacts | d., e. | Information unavailable/ incomplete | A more detailed description of the procedures for reviewing the effectiveness and involvement of stakeholders is planned for future reporting years. | |
2-26 Mechanisms for seeking advice and raising concerns | Compliance | |||
2-27 Compliance with laws and regulations | a., b., c., d. | Information unavailable/ incomplete | Information system not yet available. In development. | |
2-28 Membership associations | Dialog with policymakers and the public, Memberships in sustainability networks | |||
5. STAKEHOLDER ENGAGEMENT | ||||
2-29 Approach to stakeholder engagement | ||||
2-30 Collective bargaining agreements | Overview of the stakeholder dialog, Collective bargaining negotiations, Sustainability reporting, Top targets of the Strong Rail strategy, Securing employment, Wage increases under collective bargaining agreements, Collective agreements, Inclusion and reintegration measures, Assessment of the risk situation in 2024, Human Resources (Opportunity and Risk report), Human rights, Collective bargaining negotiations with the GDL (Events after the balance sheet date), Overall statement of the Management Board regarding economic development (Outlook) | a., b. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. For the Group companies within the Integrated Rail System in Germany, the principle is that the employment conditions for employees not subject to collective bargaining agreements and executives are not determined by collective bargaining agreements. Nevertheless, the remuneration of the great majority of employees not subject to collective bargaining agreements is based on the highest pay under collective bargaining agreements. Furthermore, DB Group ensures that the employment conditions of employees, both subject to and not subject to collective bargaining agreements, as well as executives, are compatible with one another with respect to personnel policy. |
GRI Standard | Page(s) | Omission | ||
Requirement(s) omitted | Reason | Explanation | ||
Material topics | ||||
GRI 3: MATERIAL TOPICS 2021 | ||||
3-1 Process to determine material topics | Overview of the stakeholder dialog, Selection of sustainability topics | |||
3-2 List of material topics | Selection of sustainability topics | |||
Economic performance capability | ||||
3-3 Management of material topics | Open stakeholder dialog, Strong Rail, Financial position, Key economic performance indicators, Asset situation, Outlook | |||
GRI 201: ECONOMIC PERFORMANCE 2016 | ||||
201-1 Direct economic value generated and distributed | Income development, Consolidated statement of income, Consolidated statement of changes in equity | |||
201-2 Financial implications and other risks and opportunities due to climate change | a. v. | Information unavailable/ incomplete | Costs for managing climate-related opportunities and risks are set out in various items of the statement of income in the reporting. However, they have not yet been combined under this aspect. | |
201-3 Defined benefit plan obligations and other retirement plans | ||||
201-4 Financial assistance received from governmen | Additional funds for track infrastructure, Development of business environment, Infrastructure expansion, Federal budget utilization (Noise remediation), Capital expenditures, Federal budget 2024 approved (Events after the balance sheet date), Basic principles, (38) Related-party disclosures | |||
GRI 203: INDIRECT ECONOMIC IMPACTS 2016 | ||||
203-1 Infrastructure investments and | Infrastructure expansion, Capital expenditures, Infrastructure financing (Opportunity and risk report), (37) Infrastructure and transport contracts | |||
203-2 Significant indirect economic impacts | Strong Rail | |||
Corporate management and compliance | ||||
3-3 Management of material topics | Compliance | |||
GRI 205: ANTI-CORRUPTION 2016 | ||||
205-1 Operations assessed for risks related to corruption | Risik management (Non-financial statement), Opportunity and risk management within DB Group, Compliance | a. | Information unavailable/ incomplete | Quantitative survey in accordance with requirements is not material from DB Group perspective and therefore disproportionate. Within a three-year cycle, all Group companies with operating activities are to be examined for risks of corruption. Compliance risks must be reported annually on business units level. |
205-2 Communication and training about anti-corruption policies and procedures | Sustainability in the supply chain, Compliance instruments, Compliance business partners | a., b., c., d., e. | Information unavailable/ incomplete | Quantitative survey in accordance with requirements is not material from DB Group perspective and therefore disproportionate. Communication and training on anti-corruption are described under “Compliance instruments.” Upon conclusion of the contract, suppliers are informed of and obliged to meet anticorruption requirements. |
205-3 Confirmed incidents of corruption and actions taken | Compliance instruments, Compliance business partners | |||
GRI 206: ANTI-COMPETITIVE BEHAVIOR 2016 | ||||
206-1 Legal proceedings due to anti-competitive behavior, anti-trust and monopoly practices | – | b. | Not applicable | No completed proceedings during the reporting period. |
Sustainable resource use | ||||
3-3 Management of material topics | Management approach and targets resource conservation, Environmental management (Opportunity and risk report) | |||
GRI 301: MATERIALS 2016 | ||||
301-1 Materials used by weight or volume | a. | Information unavailable/ incomplete | According to the material flow analysis conducted in 2021, the materials used in track infrastructure (rail steel, gravel, concrete ties) are the main resources of DB Group. The materiality of additional resources is checked continuously. | |
301-2 Recycled input materials used | Material cycle - input resource management | a. | Information unavailable/ incomplete | According to the material flow analysis conducted in 2021, the materials used in track infrastructure (rail steel, gravel, concrete ties) are the main resources of DB Group. The materiality of additional resources is checked continuously. |
301-3 Reclaimed products and their packaging materials | Material cycle - input resource management | a. | Information unavailable/ incomplete | According to the material flow analysis conducted in 2021, the materials used in track infrastructure (rail steel, gravel, concrete ties) are the main resources of DB Group. The materiality of additional resources is checked continuously. |
GRI 306: WASTE 2020 | ||||
306-1 Waste generated and significant waste-related impacts | Recycling rate - output resource management | |||
306-2 Management of significant waste-related impacts | Management approach and targets resource conservation, Recycling rate - output resource management | |||
306-3 Waste generated | Recycling rate - output resource management | |||
306-4 Waste diverted from disposal | Recycling rate - output resource management | b., c. | Information unavailable/ incomplete | The data on “Preparation for reuse” is not collected by DB Group or by the commissioned disposal companies because it is not currently part of the waste law system. |
306-5 Waste directed to disposal | Recycling rate - output resource management | b., c. | Information unavailable/ incomplete | DB Cargo AG is the only part of the DB Cargo business unit included. The extent to which the data can be collected in the medium term is being examined. |
Climate protection | ||||
3-3 Management of material topics | Climate protection, Environmental measures DB Long-Distance, Environmental measures DB Regional, Environmental measures DB Cargo, Environmental measures DB Netze Track, Environmental measures DB Netze Stations, Environmental measures DB Netze Energie, Environmental measures DB Schenker, Climate-related opportunities and risks | |||
GRI 305: EmissionS 2016 | ||||
305-1 Direct (Scope 1) GHG emissions | c. | Information unavailable/ incomplete | In the context of the currently unreported Scope 3.3 emissions according to the GHG Protocol, accounting for biogenic CO₂ emissions does not make sense. An expansion is planned in the medium term. | |
d. | Not applicable | The Group climate protection target with the base year 2006 does not include any separate scope targets. | ||
305-2 Energy indirect (Scope 2) GHG emissions | Management approach and climate protection target, Overview of greenhouse gas footprint, Methodology | |||
305-3 Other indirect (Scope 3) GHG emissions | Management approach and climate protection target, Overview of greenhouse gas footprint, Methodology | c. | Information unavailable/ incomplete | In the context of the currently unreported Scope 3.3 emissions according to the GHG Protocol, accounting for biogenic CO₂ emissions does not make sense. An expansion is planned in the medium term. |
305-4 GHG emissions intensity | ||||
305-5 Reduction of GHG emissions | Management approach and climate protection target, Greenhouse gas intensity, Overview of greenhouse gas footprint, Methodology | a. | Information unavailable/ incomplete | No quantitative information is available at the time of data collection. In addition to qualitative data, quantitative data is also being reported in the medium term. |
305-6 Emissions of ozone-depleting substances (ODS) | a., b., c., d. | Not applicable | If used, refrigerants are used in such small quantities that materiality is not given. | |
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx) and other significant air emissions | ||||
GRI 302: ENERGY 2016 | ||||
302-1 Energy consumption within the organization | Overview of greenhouse gas footprint, Methodology, Energy efficiency | b., c., d. | Information unavailable/ incomplete | Total fuel consumption is reported, but the fuel types used cannot be broken down at present. A breakdown by fuel type is only available for the DB traction current mix. Further information will be reported in the medium term. |
302-2 Energy consumption outside the organization | Overview of greenhouse gas footprint, Energy efficiency | a. | Information unavailable/ incomplete | The primary energy consumption reported includes the energy consumption of the main Scope 3.4 transport services in accordance with the GHG Protocol (DB Schenker, DB Regional Bus, rail freight transport to China). Additional Scope 3 categories are specified in the medium term. |
302-3 Energy intensity | Energy efficiency | |||
302-4 Reduction of energy consumption | Management approach and climate protection target, Overview of greenhouse gas footprint, Energy efficiency | a., b., c. | Information unavailable/ incomplete | No quantitative information is available at the time of data collection. In addition to qualitative data, quantitative data is also being reported in the medium term. |
302-5 Reductions in energy requirements of products and services | Overview of greenhouse gas footprint, Energy efficiency | |||
Attractive employer and securing skilled labor | ||||
3-3 Management of material topics | Management approach and targets - Employees, Modern health management, Measures against discrimination | |||
GRI 401: EMPLOYMENT 2016 | ||||
401-1 New employee hires and employee turnover | New hires, Securing young talent, Employee retention and development, Knowledge transfer, Other employee key figures, Employee turnover | a., b. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. The current reporting covers DB Group in Germany. |
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees | Organizational structure, Work-life balance, Executives and employees not covered by collective bargaining agreements, Modern health management | a. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. The current reporting covers DB Group in Germany. For the Group companies within the Integrated Rail System in Germany, the principle is that there are no differences among part-time or fixed-term employees. The differences that exist with certain offers result from factual reasons arising in the case of a fixed-term or part-time employment. |
401-3 Parental leave | Work-life balance | a., b., c., d., e. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. All employees in Germany have entitlement to parental leave allowance in accordance with the legal framework (in particular the Federal Parental Allowance Act and Parental Leave Act). The key figures for b. to d. are presented for the employees in the Integrated Rail System in Germany. |
GRI 402: LABOR/MANAGEMENT RELATIONS 2016 | ||||
402-1 Minimum notice periods regarding operational changes | Collective agreements, Work-life balance, Mobile working | a., b. | Information unavailable/ incomplete | At present, the information cannot be reported for DB Group because the required data for the analysis is not centrally available. Re a.: For the Integrated Rail System in Germany, the principle is that operational changes pursuant to the Works Constitution Act (BetrVG) must always be discussed with the relevant employee interest groups. Specifically, the employer is required to include employee interest groups, in good time and comprehensively, before a decision to implement an organizational change. In the case of organizational changes which, according to the legislation, constitute a change in operations, the relevant economic committee must also be included in addition to the respective Works Council, and the required documents must be submitted (see Sections 106, 111 and 112 BetrVG). In the case of a change in organization as part of a transfer of operations, the relevant employees must also be notified in advance by the employer in accordance with the principles of Section 613 a of the German Civil Code (BGB). Re b.: For the Integrated Rail System in Germany, the principle is that it is specified in the Collective Bargaining Agreement Act that the collective bargaining parties, i. e. the employer and the responsible trade unions, are bound to the term of the collective bargaining agreement. Furthermore, the employer is required to disclose the collective bargaining agreements to be applied in the course of the operation. There are no fixed deadlines for consultation and notification under the collective bargaining agreement. |
GRI 403: OCCUPATIONAL HEALTH AND SAFETY 2018 | ||||
403-1 Occupational health and safety management system | Occupational health and safety management, Opportunity and risk management within DB Group, Regulations in DB Group | a., b. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. This year, this information is presented for the Integrated Rail System. |
403-2 Hazard identification, risk assessment, and incident investigation | Occupational health and safety management, Regulations in DB Group | a., b., c., d. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. This year, this information is presented for the Integrated Rail System. |
403-3 Occupational health services | Occupational health and safety management | a. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. This year, this information is presented for the Integrated Rail System. |
403-4 Worker participation, consultation, and communication on occupational health and safety | Occupational health and safety management | a., b. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. This year, this information is presented for the Integrated Rail System. |
403-5 Worker training on occupational health and safety | Group security, Occupational health and safety management, Implementation of the Act on Corporate Due Diligencec Obligations in Supply Chains | a. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. This year, this information is presented for the Integrated Rail System. |
403-6 Promotion of worker health | Modern health management, Occupational health and safety management | a., b. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. This year, this information is presented for the Integrated Rail System. |
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Modern health management, Occupational health and safety management | a. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. This year, this information is presented for the Integrated Rail System. |
403-8 Workers covered by an occupational health and safety management system | Modern health management, Occupational health and safety management | a., b., c. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. This year, this information is presented for the Integrated Rail System. |
403-9 Work-related injuries | Modern health management, Occupational health and safety management | a., b., c., d., e., f., g. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data In accordance with statutory provisions in Germany, occupational accidents are reported and provided to the statutory |
403-10 Work-related ill health | Modern health management, Occupational health and safety management | a., b., c., d., e. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. This year, this information is presented for the Integrated Rail System. There is no monitoring of work-related illnesses. Data on occupational illnesses that make up a portion of the work-related illnesses are held by the accident insurance company. |
GRI 404: TRAINING AND EDUCATION 2016 | ||||
404-1 Average hours of training per year per employee | Training and continuing education, Other employee key figures | a. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. This year, this key figure will initially be displayed for employees in the Integrated Rail System in Germany. |
404-2 Programs for upgrading employee skills and transition assistanceprograms | Top targets of the Strong Rail strategy, The customer is at the center of our actions, Training and continuing education, Securing employment, Executives and employees not covered by collective bargaining agreements, Inclusion and reintegration measures, The work of the future and diversity, 30% women in leadership, Human Resources (Opportunity and Risk report) | a., b. | Information unavailable/ incomplete | This information is not available on a consolidated basis |
404-3 Percentage of employees receiving regular performance and career development reviews | Performance management, Top targets Strong Rail strategy (Outlook) | a. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the various companies. All employees and executives in the Integrated Rail System in Germany receive annual feedback on their performance. The penetration rate is 95%. The variation from 100 % is due to special cases such as sick employees and executives. |
GRI 405: DIVERSITY AND EQUAL OPPORTUNITY 2016 | ||||
405-1 Diversity of governance bodies and employees | Overview of key figures - Employees, 30% women in leadership, Diversity figures, Development in the year under review DB Long-Distance, Development in the year under review DB Regional, Development in the year under review DB Cargo, Development in the year under review DB Netze Track, Development in the year under review DB Netze Stations, Development in the year under review DB Netze Energy, Development in the year under review DB Schenker | a., b. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. . The current reporting covers the DB Group in Germany. |
405-2 Ratio of basic salary and remuneration of women to men | Organizational structure, Sustainability in remuneration, Collective agreements | a. | Information unavailable/ incomplete | Not all companies outside of Germany have a central data warehouse to consolidate and process the individual data from the different companies. The collective bargaining agree- ments, works council agreements and other DB Group regulations on employment conditions are generally gender-neutral. Job evaluations and remuneration levels are based exclusively on the requirements of the respective activity, not on the personal characteristics of the candidates. |
GRI 406: NON-DISCRIMINATION 2016 | ||||
406-1 Incidents of discrimination and corrective actions taken | Measures against discrimination, Compliance instruments, Compliance business partners, Human rights | a., b. | Information unavailable/ incomplete | At present, this information cannot be provided for DB Group because the required data are not centrally available for Group-wide statistics and documentation. We implement the requirements of the LkSG. |
Customer safety | ||||
3-3 Management of material topics | ||||
GRI 410: SECURITY PRACTICES 2016 | ||||
410-1 Security personnel trained in human rights policies or procedures | Group Security | |||
GRI 416: CUSTOMER HEALTH AND SAFETY 2016 | ||||
416-1 Assessment of the health and safety impacts of product and service categories | – | a. | Information unavailable/ incomplete | Information cannot currently be reported due to the complex business structure. |
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services | – | a., b. | Information unavailable/ incomplete | Information cannot currently be reported due to the complex business structure. |
Capacity expansion of the infrastructure and vehicle fleet | ||||
3-3 Management of material topics | Implementing Strong Rail, Infrastructure expansion, Fleet and depot expansion | |||
GRI 413: LOCAL COMMUNITIES 2016 | ||||
413-1 Operations with local community engagement, impact | – | a. | Information unavailable/ incomplete | Percentage can currently not be represented due to the complex Group structure and extensive infrastructure. |
413-2 Operations with significant actual and potential negative impacts on local communities | – | a. | Information unavailable/ incomplete | Information can currently not be represented due to the complex Group structure and extensive infrastructure. |
Dealing with politics and regulations | ||||
3-3 Management of material topics | Dialog with policymakers and the public, Additional funds for track infrastructure, Development of business environment, General framework DB Cargo, General framework DB Netze Track, General framework DB Netze Stations, Development of the infrastructure DB Netze Stations, Regulation (Opportunity and risk report), Federal budget 2024 approved (Events after the balance sheet date) | |||
GRI 415: PUBLIC POLICY 2016 | ||||
415-1 Political contributions | Dialog with policymakers and the public | a., b. | Not applicable | Contributions of any kind to political parties, their representatives, political leaders, elected representatives and candidates for political office are generally prohibited. |
Solutions for modern and digital mobility, logistics and service | ||||
3-3 Management of material topics | Management approach and targets digitalization, Ecosystems and partnerships, Information security | |||
Customer benefit and product quality | ||||
3-3 Management of material topics | Overview of key figures (rail in Germany), The customer is at the center of our actions, |