2018 Integrated Report – On track towards a better Railway


Non-financial Group statement

The CSR Directive Implementation Act (CSR-Richtlinien-­Umsetzungsgesetz; CSR-RUG) implementing EU Directive 2014/95/EU (CSR Directive on disclosure of non-financial and diversity information by certain large companies and groups) came into force on April 19, 2017. This must contain information on their business model, on environmental, employee and social affairs, on respect for human rights and on combating corruption. Although DB Group does not fall within the scope of the CSR-RUG, in the previous year we decided to comply with its content voluntarily.

Under our integrated report approach, DB Group already reports fully on all material sustainability topics. In order to meet the reporting obligations of CSR-RUG, we have also supplemented the information on legally defined materiality thresholds.

The contents of the non-financial Group declaration in accordance with sections 315b and 315c Commercial Code (Handelsgesetzbuch; HGB) can be found in the relevant chapters of the Group Management Report and were produced in accordance with the International GRI Standards (core option), and taking into account the reporting requirements of the UNGC. The information is clearly displayed in the following table. 


Content of non-financial Group statement according to section 289c (2) HGB

DB topics


Busienss model


Environmental matters  


Employee matters  


Social matters  


Respect for human rights  

  We also report on the subject of respect for human rights in addition to the material topics identified in the stakeholder survey.

Combating corruption and bribery  

  We also report on the subject of combating corruption and bribery in addition to the material topics identified in the stakeholder survey.