Non-financial statement
DB Group has decided to voluntarily issue a non-financial statement (NFS). As part of our integrated reporting approach, we report comprehensively on all significant sustainability issues.
The update of the materiality analysis based on the first-time materiality analysis in line with the requirements of the CSRD in conjunction with the ESRS in 2024 resulted in extensive changes with regard to the material areas of action within the meaning of the CSR Directive Implementation Act (CSR-RUG): as a result, the topics climate protection, capacity and service expansion as well as product quality, customer benefit and information were classified as material. The contents of the NFE can be found in the relevant chapters of the combined management report and were prepared using the GRI standards. We also provide additional information on further matters.
| Components of the NFS | DB topics |
|---|---|
| Business model | Business model |
| Social matters | Capacity and service expansion |
| Environmental matters | Climate protection |
| Other concerns (customer benefit and product quality) | Customer benefit and product quality, Customer benefit and information |
| Further information | |
| Environmental matters | Nature conservation, Air quality control, Water use |
| Employee matters | Work of the future, Employment conditions, Corporate security, Transformation |
| Respect for human rights | Human rights |
| Combating corruption and bribery | Compliance |
Risk management
In connection with the requirements of the CSR-RUG, we were unable to identify any material risks associated with our business activities and our business relationships, products or services that are likely to have a serious negative impact on the most important non-financial aspects (environmental, social and employee matters as well as respect for human rights and the fight against corruption and bribery). We discuss the impacts in detail in this Integrated Report. In our risk management we also consider impacts of sustainability-related aspects and issues.
EU taxonomy
In December 2019, the European Commission presented the European Green Deal, which aims to achieve climate neutrality in Europe by 2050. A central component of this initiative is the Taxonomy Regulation (EU) 2020/852, which classifies sustainable economic activities on the basis of six environmental objectives: climate change mitigation, climate change adaptation, sustainable use and protection of water and marine resources, transition to a circular economy, pollution prevention and control and protection as well as restoration of biodiversity and ecosystems.
DB Group reports its taxonomy-eligible and taxonomy-compliant shares of revenues, capital expenditures (Capex) and operating expenses (Opex) for the first time in 2024.