Sustainability
Sustainability management
The topic of sustainability, with its aspects in the environmental, social and governance dimensions, is of great importance to DB Group. The focus on climate protection, but also on social issues such as employee satisfaction and the proportion of women in leadership, is also reflected in its anchoring in the Strong Rail strategy.
The Chief Sustainability Officer (CSO) is responsible for the issues of sustainability and the environment – and therefore also for climate-related opportunities and risks. The role is exercised by the CEO of DB AG. The CSO’s perspective is therefore incorporated in a very central role in all important Group decisions. In his dual role, the CEO was also significantly involved in the development of the Strong Rail strategy with regard to climate-relevant decisions. The CEO is also responsible for compliance issues. Responsibility for employee issues lies with the Member of the Management Board for Human Resources and Legal Affairs, and for occupational safety issues with the Member of the Management Board for Digitalization and Technology. In 2023, the Management Board decided, for example, to back up the climate protection target with greenhouse gas reduction paths.
The central Sustainability and Environment organizational unit is responsible for overall coordination of Group-wide sustainability issues. The Head of Sustainability and Environment is the highest function responsible for sustainability-related issues under the Management Board and reports directly to the CEO. The respective specialist departments are responsible for the content of sustainability issues. The main objective is to drive the green transformation and social responsibility of DB Group and to gradually make all products, services and operating processes more sustainable. Specific tasks include the definition of the integrated sustainability strategy, the associated Group-wide targets and key figures, their planning and monitoring, and the planning, management and implementation of Group-wide transformation projects. This will be used to make recommendations for action or guidelines for DB Group, including business units and service units. They are responsible for implementing the objectives, strategies and measures.
The respective Management Board divisions and business units are responsible for sustainability issues.
Corporate management focuses further its compliance work on centralized governance activities in particular. Operational responsibility is exercised in the business and service units.
Employee matters are supported by the HR Group functions within the corporate management. Group-wide implementation is carried out in coordination with the business units. Aspects of occupational health and safety are not centrally set up, but are integrated into the business activities and taken into account within the management systems of DB companies.
Sustainability reporting
The 2023 Integrated Report refers to the reporting/calendar year 2023. For the purpose of comparison of disclosures, most of the key figures are also presented for financial years 2022 and 2021. The Integrated Report is published on an annual basis. The 2023 Integrated Report will be published on March 21, 2024 (2022 Integrated Report: March 30, 2023). The Integrated Report addresses the key stakeholder groups of DB Group. The reporting covers all material economic, social and environmental aspects. All fully consolidated DB Group companies are included in the reporting. Deviations from this reporting scope are noted as such.
The data collection methods and bases of calculation used for the data in the Integrated Report are based on the relevant standards:
- GRI standards: The Integrated Report was prepared in accordance with the Global Reporting Initiative (GRI) standards. In the GRI Index, we refer to content on general and specific disclosures.
- CSR-RUG: We also implement the requirements of the CSR Directive Implementation Act (CSR-RUG) on a voluntary basis. Information on the key areas of action can be found in the non-financial statement.
- UN Global Compact: In addition, the Integrated Report provides information on the implementation of the ten principles of the UN Global Compact (UNGC).
- TCFD: Moreover, DB Group follows the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) on the reporting of climate-related information. The TCFD Index lists references to the relevant passages in the report.
- External audit: Significant sustainability-related content, indicators and text passages that do not fall within the scope of the statutory audit of the management report with reasonable assurance are indicated by arrow markings at the beginning () and end () of the corresponding passage and a gray font color and are audited with limited assurance by a third party appointed separately by the Management Board, the auditing company PricewaterhouseCoopers GmbH (PwC). The preparation of the report in accordance with the GRI standards forms part of this audit.
Selection of sustainability topics
Our Strong Rail strategy also forms the overarching framework for our reporting. We are also reliant on the support and acceptance of our stakeholders in order to successfully implement our strategy. In 2019, as part of a comprehensive materiality analysis (2019 Integrated Report), we therefore asked them for an assessment of 16 important areas of action for sustainability in DB Group. These areas of action reflect the focus points of our strategy and supplement it with other topics that our stakeholders consider relevant. In 2023, the updated material topic set from the previous year underwent a validation process.
Our sustainability topics are made up of:
- Key topics according to the GRI: Supplemented by the additional topic of attractive employer and job security since the previous year.
- Topics from the transparency aspiration: Arise from our comprehensive transparency aspiration towards our stakeholders.
- Additional topics: Supplemented on the basis of an internal assessment of their significance.
Non-financial Statement
DB Group has opted for the voluntary submission of a non-financial statement (NFS). As part of our integrated report approach, we provide comprehensive information on all material sustainability topics.
The update of the materiality analysis in 2023 resulted in a change in the key areas of action within the scope of the CSR Directive Implementation Act (CSR-RUG). The topic of attractive employer and securing skilled labor was newly classified as material. The contents of the NFS can be found in the relevant chapters of the Group Management Report and were prepared using the GRI standards and taking into account the UNGC reporting requirements. In addition, we provide additional voluntary disclosures on further matters.