PRELIMINARY REMARKS
Applied reporting standards
As a listed company, Deutsche Post AG has prepared its consolidated financial statements in accordance with Section 315e Handelsgesetzbuch (HGB – German Commercial Code) in compliance with International Financial Reporting Standards (IFRSs) and the corresponding Interpretations of the International Accounting Standards Board (IASB) as adopted in the European Union.
The combined management report comprises the Group Management Report of DHL Group and the Management Report of Deutsche Post AG. Unless otherwise noted, the information presented refers to the Group. Information pertaining solely to Deutsche Post AG is identified as such.
The combined management report also includes the combined nonfinancial statement for Deutsche Post AG and for the Group in accordance with Sections 289b(1) and 315b(1) HGB. The nonfinancial key performance indicators used for steering the Group were determined on the basis of their materiality in accordance with the German Commercial Code and the German Accounting Standards (GASs). Determining the report contents and the material topics is guided by the GRI Standards (core option) as a framework, supplemented by HGB requirements. The nonfinancial statement also includes information aimed at facilitating sustainable investment (EU Taxonomy) in accordance with Article 8 of Regulation 2020/852 of the European Parliament and of the European Council, as well as Delegated Regulations 2021/2178 and 2023/2486 of the European Commission. In the interest of avoiding repetition, we refer to other sections of the combined management report for reporting on mandatory disclosures, provided that they already are explained in greater detail there. Information regarding employees applies to all of the Group’s staff; exceptions are noted as such.
Independent audit
The consolidated financial statements of Deutsche Post AG and its subsidiaries and the combined management report for the fiscal year from January 1 to December 31, 2023, were audited by Deloitte GmbH Wirtschaftsprüfungsgesellschaft (Deloitte), Munich, in a reasonable assurance engagement, auditor’s report. This excludes quarterly figures during the year.
The combined nonfinancial statement was audited separately by Deloitte on behalf of the Supervisory Board in a limited and, for certain indicators, reasonable assurance engagement, practitioner’s report.
The contents of the Annual Corporate Governance Statement pursuant to Section 289f and 315d HGB have not been audited.
Forward-looking statements
This report contains forward-looking statements that are not historical facts. They also include statements concerning assumptions and expectations that are based upon current plans, estimates and projections and the information available to Deutsche Post AG at the time this report was completed. They should not be considered to be assurances of future performance and results contained therein. Instead, they depend on a number of factors and are subject to various risks and uncertainties (particularly those described in the “Expected developments, opportunities and risks” section) and are based on assumptions that may prove to be inaccurate. It is possible that actual performance and results may differ from the forward-looking statements made in this report. Deutsche Post AG undertakes no obligation to update the forward-looking statements contained in this report except as required by applicable law. If Deutsche Post AG updates one or more forward-looking statements, no assumption can be made that the statement(s) in question or other forward-looking statements will be updated regularly.
Disclosures unrelated to the management report
The German Corporate Governance Code stipulates disclosures related to the internal control and risk management system that go beyond the legal requirements for the management report and are therefore excepted from the auditor’s review of the contents of the management report. These disclosures are set apart from those to be audited in separate paragraphs and marked accordingly 
.
Additional information
In the annual report available digitally and as a PDF, we refer to – and link to – additional information online. This information is not a part of the report and is therefore excepted from the auditor’s review of the contents.
Translation
The English version of the 2023 Annual Report of DHL Group constitutes a translation of the original German version. Only the German version is legally binding, insofar as this does not conflict with legal provisions in other countries.