Material IROs
| Topic | IRO type | Occurrence | Description | Location |
|---|---|---|---|---|
| Climate change adaptation | Financial risk | / | Physical risk: Inadequate climate change adaptation measures to protect passengers and employees can lead to financial damages due to loss of revenues. | Own operations |
| Climate change mitigation | Positive impact | Potential | The increasing electrification of DB Group’s tracks will enable other TOCs to increase the use of elec-trically powered trains in Germany and thus contribute to climate change mitigation. | Own operations |
| Climate change mitigation | Negative impact | Actual | Powering trains and road vehicles and heating buildings with fossil fuels causes CO₂e emissions, which in turn contribute to climate change. (Scope 1) | Own operations |
| Climate change mitigation | Financial risk | / | Transitory risk: The shift to alternative drives results in addi-tional costs for research and development and for the shift phase. | Own operations |
| Climate change mitigation | Negative impact | Actual | High CO₂e emissions in the supply chain, such as those generated by non-Group companies in the production of construction materials and components for rail infrastructure projects, contribute to climate change. | Upstream value chain |
| Climate change mitigation | Financial risk | / | Transitory risk: High CO₂e emis-sions in the supply chain can lead to increased costs, for example due to the mandatory purchase of Carbon Border Adjustment Mechanism (CBAM) certificates for imports into the EU. | Upstream value chain |
| Energy | Negative impact | Actual | The consumption of electricity from fossil fuels to power trains and for supplying electricity to buildings results in CO₂e emissions and thus contributes to climate change. (Scope 2) | Own operations |