Opportunity and risk categories
In addition to the risks mentioned above regarding the adjusted EBIT forecast for the 2026 financial year, this section provides a summary of DB Group’s key financial and non-financial medium-term and long-term risks.
Opportunity and risk report
- We are building a new Deutsche Bahn
- Report of the Supervisory Board
- Combined management report
- Overview
- DB Group
- Fundamentals
- Strategy
- Business development
- Development of business units
- Developments in relevant markets
- DB Long-Distance business unit
- DB Regional business unit
- DB Cargo business unit
- DB InfraGO business unit
- Business model
- Markets and strategy
- Transformation into a high-performance network
- Implementation of performance and financing agreement
- Preparation of the 2025 schedule
- Inspection and replacement of concrete ties
- Train accident in Garmisch-Partenkirchen
- Development of the infrastructure
- General framework
- Arbitration processes for the Rastatt tunnel
- Digitalization and innovation
- Environmental measures
- Subsidiaries
- Other events
- Development in the year under review
- DB Energy business unit
- Subsidiaries/Other
- Deutsche Bahn AG (German Commercial Code (HGB))
- Opportunity and risk report
- Governance
- Events after the balance sheet date
- Restructuring report confirms DB Cargo AG’s ability to be restructured
- Sale of ioki GmbH
- Changes to the Supervisory Board of DB AG
- Schedule adjustment for the Hamburg—Berlin corridor modernization
- New collective bargaining agreement concluded with the GDL
- Summit for improved security
- Possible impact of developments in the Middle East
- Outlook
- Forward-looking statements
- Sustainability statement
- At a glance
- General Disclosures (ESRS 2)
- Basis for preparation of the sustainability statement (BP-1)
- The role of the administrative, management and supervisory bodies (GOV-1)
- Integration of sustainability-related performance in incentive schemes (GOV-2)
- Statement on due diligence (GOV-3)
- Risk management and internal controls over sustainability reporting (GOV-4)
- Strategy, business model and value chain (SBM-1)
- Interests and views of stakeholders (SBM-2)
- Interaction of material impacts, risks and opportunities with strategy and business model, and financial effects (SBM-3)
- Description of the process to identify and assess material impacts, risks and opportunities, and material information to be reported (IRO 1)
- Material impacts, risks and opportunities and disclosure requirements included in the sustainability statement (IRO-2)
- Climate Change (ESRS E1)
- Pollution (ESRS E2)
- Biodiversity and Ecosystems (ESRS E4)
- Resource Use and Circular Economy (ESRS E5)
- Own workforce (ESRS S1)
- Working conditions
- Material IROs
- Policies (S1-1)
- Engagement with own workforce and workers’ representatives, channels for expressing concerns or needs and approaches to remedy
- Actions (S1-4)
- Targets (S1-5)
- Metrics
- Characteristics of employees (S1-6)
- Characteristics of non-employees (S1-7)
- Collective bargaining coverage (S1-8)
- Diversity (S1-9)
- Adequate wages (S1-10)
- Training and skills development (S1-13)
- Work-life balance (S1-15)
- Remuneration metrics (S1-16)
- Incidents, complaints and severe human rights impacts (S1-17)
- Additional informtion
- Health and safety
- Data protection
- Working conditions
- Workers in the Value Chain (ESRS S2)
- Affected Communities (ESRS S3)
- Consumers and end-users (ESRS S4)
- Business Conduct (ESRS G1)
- DB-specific topics
- Appendix: EU Taxonomy
- Consolidated financial statements
- Additional information
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