Environment (ESRS E1)

The main environmental impact of our business activities is caused by the emission of logistics-related greenhouse gases (GHG), which are directly related to our transport business and contribute to climate change. This entity-specific consideration accounts for Scope 1 and 2 GHG emissions as well as Scope 3 emissions in GHG Protocol categories 3 “Fuel and Energy-Related Activities”, 4 “Upstream Transportation and Distribution” and 6 “Business Travel.” We intend to reduce our GHG emissions and our dependency on fossil fuels and thereby mitigate the impact of our business activities on the global climate.

Material climate-related impacts, risks and opportunities (ESRS 2 SBM⁠–⁠3)

The EU classifies the transport sector as energy-intensive (a “high climate impact” sector). Logistics-related greenhouse gases are a material impact of our business activities on the climate. We identified the impacts and risks specified below as being associated with our business and our value chain. The Group is accordingly subject to transition risk above all, especially with respect to its GHG emissions. We have described the risk analysis in the general information section; the actions taken are described in the respective context.

We counteract these risks and mitigate the impacts through our existing decarbonization actions and targets.

Transition plan for climate change mitigation (ESRS E1⁠–⁠1)

In light of the impact of our business activities on the climate and the risks arising from climate change, we already set ambitious targets in 2021 through our ESG Roadmap, defined specific actions and resources for reducing GHG emissions and also assigned responsibilities. The ESG Roadmap was adopted by the Board of Management and approved by the Supervisory Board. In the year under review, decarbonization was incorporated into the Strategy 2030 as the fourth strategic bottom line – “Green Logistics of Choice.”

Targets and actions are embedded in our overall business strategy and financial planning; they are implemented by the responsible persons in the different board departments and through the control of actions.

We plan to substantially reduce our GHG emissions by 2030 by increasing efficiency and moving away from fossil fuels. In addition, we have set ourselves a net zero target by 2050. We describe our target-setting and the methodology used under climate change mitigation targets. In principle, it is possible to replace all fuels with alternatives, which means that we have no locked-in emissions in the long term that could jeopardize our targets, actions and resources related to the realization of climate change mitigation targets.

We have set out our global decarbonization measures independently of the requirements of the EU Taxonomy, as they cannot be applied consistently in practice outside the EU and are not defined for all of our economic activities. As a result, we do not plan to adjust or align our global decarbonization measures to meet EU Taxonomy requirements.

Neither the Group nor any of its subsidiaries is excluded from the EU Paris-aligned benchmarks pursuant to the requirements of Commission Implementing Regulation (EU) 2022/2453.

Million metric tons of CO₂e

1 Comprises logistics-related GHG emissions (Scopes 1 and 2plus Scope 3 categories “Fuel and Energy-Related Activities”, “Upstream Transportation and Distribution” and “Business Travel”). The 2050 target additionally includes the Scope 3 categories “Purchased Goods and Services” and “Capital Goods.” 2 Targets are unchanged from the prior year. 3 Includes the impact of the Hillebrand Group acquisition in the 2022 fiscal year, recognized as from the 2022 Annual Report.

Policies related to climate change mitigation and adaptation (ESRS E1⁠–⁠2)

Our approach to climate change mitigation and environmental protection is set out in our Code of Conduct and our Supplier Code of Conduct and is described in detail in our Environmental and Energy Policy. Additional internal policies and guidelines are available to our employees to assist them in the use of sustainable fuels and in the purchasing process. All policies are subject to approval by the Board of Management, and findings from dialog with stakeholder groups are also taken into account.

Our Environmental and Energy Policy lays out our decarbonization targets and actions as well as the use of energy from renewable sources. The Policy sets forth our commitment to reduce greenhouse gas emissions and describes the Group’s long-term target of reducing our logistics services’ GHG emissions to net zero by 2050 as well as our actions for energy saving and decarbonization to counteract the identified impacts and risks.

We draw on recognized standards such as the Greenhouse Gas Protocol when calculating our GHG emissions and utilize the methods promulgated by the Global Logistics Emission Council (GLEC). We include GHG emissions in our value chain in addition to our own business activities. It is therefore vital that we cooperate with the actors included in our value chain as well as with our stakeholders in addition to maintaining partnerships with national and international organizations, for instance our membership in the First Mover Coalition of the United Nations.

The Environmental and Energy Policy is based on the Code of Conduct and applies to all Group divisions and subsidiaries. It also correlates directly with other internal specifications and guidelines. The Policy is made available to our employees via internal channels and to external stakeholders via the Group’s website. The Board of Management is responsible for implementing the Policy.

Targets related to climate change mitigation and adaptation (ESRS E1⁠–⁠4)

We have set ourselves the medium-term, absolute target of reducing logistics-related GHG emissions from 40 million metric tons CO₂e in the 2021 base year to below 29 million metric tons of CO₂e in 2030. To achieve this, we have set the following relative sub-targets: We plan to reduce direct GHG emissions (Scopes 1 and 2) by 42% (2021 share: 18.7%) and indirect GHG emissions (Scope 3) by 25% (2021 share: 81.3%). We include GHG emissions from the following GHG Protocol Scope 3 categories 3 “Fuel and Energy-Related Activities”, 4 “Upstream Transportation and Distribution” and 6 “Business Travel.”

These targets were developed based on the requirements of the Science Based Targets initiative (SBTi) and support global efforts to limit global warming in accordance with the Paris Agreement of the United Nations. It was not possible to include sector-specific decarbonization pathways when setting the target. In modeling the targets, we considered the Science Based Targets initiative (SBTi) methodology and the Net Zero Emissions by 2050 scenario published by the International Energy Agency (IEA). This means, for example, that the determination of the baseline value for the base year and the inclusion of future developments follow the requirements and the methodology of the SBTi. The SBTi’s science-based methodology accounts for the requirements of stakeholder groups at research institutes or non-governmental organizations (NGOs) as well as in the corporate sector and the capital markets. The targets were set by the Board of Management. The targets and actions are anchored in the Group’s Environmental and Energy Policy. The interest rate for our sustainability-linked bond is linked to these two relative sub-targets.

We intend to reduce the GHG emissions produced by our logistics services to net zero by 2050 compared with the 2021 base year (Scope 1: 16.1%; Scope 2: 0.5% (market-based method); and Scope 3: 83.4%). This means that we will use active reduction measures to reduce these emissions by at least 90%. This target also includes GHG emissions from the Scope 3 categories 1 “Purchased Goods and Services” and 2 “Capital Goods.” We plan to compensate for residual, unavoidable GHG emissions with countermeasures recognized at that point in time. The climate scenario modeling and SBTi methodology were also applied to this target.

The SBTi verified our two sub-targets as well as the use of the 2021 base year and assessed them as aligned with limiting global warming to 1.5 degrees Celsius (Scopes 1 and 2) and to well below 2 degrees Celsius (Scope 3). The SBTi also confirmed the 2050 target as aligned with limiting global warming to 1.5 degrees Celsius.

With respect to both Scope 1 and Scope 3 emissions, the use of sustainable fuels represents the biggest decarbonization lever in our climate change mitigation actions along with electrification of our ground-based transport services, particularly our pickup and delivery fleet. At our sites, we rely on the use of energy from renewable sources and on sustainable technologies such as photovoltaic systems or heat pumps (Scopes 1 and 2). The savings thereby achieved enable us to mitigate climate change directly in the transport sector and in our supply chain in a targeted manner. The substitution of fossil fuels occurs either through direct use, through evidence for the delivery of certified sustainable fuels at the point of consumption or through market-based mechanisms, by providing evidence of the delivery at another location. We calculate the emissions savings based on the specifications of the fuel used or the label on the certificate. For the specifications, we also use sustainable aviation fuel (SAF) registries such as those developed by the Roundtable on Sustainable Biomaterials Association. For biogas, we use, amongst others, Nabisy, the German registration and certification system. Effects from market-based measures are reported separately in context.

The baseline value and the progress made towards achieving our targets are presented in the development of GHG emissions table.

No separate targets were set for the ESRS sustainability matter related to “Energy” as energy consumption is closely linked with decarbonization and is therefore included in the greenhouse gas reduction targets.

Actions and resources for climate targets (ESRS E1⁠–⁠3)

We have a comprehensive action plan aimed at reaching our decarbonization targets by expanding the share of sustainable technologies and fuels in our fleets and buildings and by offering our customers a greenhouse-gas-reducing product range that is expected to make a key contribution to funding the necessary actions. GoGreen Plus enables our customers to make a conscious decision to use GHG emission-reduced transportation solutions. We additionally offer our key accounts the option to use the DHL Group GoGreen Dashboard, a digital reporting platform that enables transparency about customer-specific GHG emissions across all modes of transport, thus supporting dialog on joint GHG emission reduction efforts.

Key climate protection actions are developed within the board department of the CEO, and the corresponding Group policies are drafted and adapted throughout the Group, and amended as required. The Finance Board department collects environmental data, monitors progress toward targets, assesses opportunities and risks and carries out internal and external reporting. Here, the internal control system ensures compliance with guidelines and the accuracy of the data.

Our actions continue to focus on the modes of transport with the highest emissions and consumption, i.e. air and ocean freight as well as road transport. So far, we have made the most progress in increasing the electrification of our fleet of pickup and delivery vehicles. We also invest in technologies enabling us to design our new, owned buildings to be CO₂ neutral. Our aspiration is to increase the share of sustainable fuels in air and ocean freight and in road transport to 30% by 2030, to increase the share of electrified pickup and delivery vehicles to 66% and to design all new, owned buildings to be CO₂ neutral by using sustainable technologies such as photovoltaic systems to generate electricity. In the year under review, the ambition level for the share of e-vehicles was raised from 60% to 66%. We present the achieved progress under decarbonization progress.

In addition, we are involved in a wide range of initiatives to develop sustainable fuels and technologies, and we work together with our transport partners to reduce fuel consumption and lower GHG emissions. This also enables us to procure the consumption and emissions data necessary for transport partner management. The Clean Cargo Initiative of the global shipping industry or our internal Green Carrier Certification for road freight are examples of this.

Generally, our decarbonization measures are not limited to the economic activities and requirements of the EU Taxonomy. Due to conflicting definitions of capital expenditure (capex) and operating expenditure (opex) as well as the manner in which sustainability is assessed, our expenditure for these actions is not reconcilable, EU Taxonomy.

• Capex: With respect to our decarbonization actions, we only record the additional expenditure compared with fossil alternatives, whereas the EU Taxonomy counts total additions of assets assessed as environmentally sustainable (taxonomy-aligned).
• Opex: Our expenses for sustainable fuels make up a significant portion of our decarbonization expenditure. However, the EU Taxonomy does not take fuel into account but essentially relies on capturing expenses for servicing and maintaining the underlying taxonomy-aligned assets.

Moreover, reporting pursuant to the EU Taxonomy is restricted due to a lack of international applicability, given that many of the criteria can only be proven and verified within the European Economic Area.

GHG emission avoidance

In the year under review, logistics-related GHG emissions, which are the focus of our decarbonization actions, increased by 1.5% to 33.77 million metric tons of CO₂e. This is due to our growth and exceptional effects, development of GHG emissions, and should be seen alongside our actions to avoid GHG emissions altogether: Realized Decarbonization Effects based on conscious management decisions and the legally required blending of sustainable fuels. In the year under review, we succeeded in avoiding GHG emissions amounting to 1,682 metric kilotons of CO₂e. That figure includes Realized Decarbonization Effects of 1,584 metric kilotons of CO₂e (2023: 1,335 metric kilotons of CO₂e) achieved through the use of electricity from renewable sources, the electrification of our pickup and delivery fleet and the use of sustainable fuels. This includes 73 metric kilotons of CO₂e through market-based mechanisms in Scope 1 and 3. An additional reduction of 98 metric kilotons of CO₂e resulted from the statutorily mandated blending of biofuels (2023: 128 metric kilotons of CO₂e). For the 2025 fiscal year, we anticipate Realized Decarbonization Effects of 2,000 metric kilotons of CO₂e.

Expenditure for decarbonization

While Realized Decarbonization Effects continued to rise in the year under review, we were able to reduce our additional expenditure for decarbonization measures by 16.1% to €371 million. Sustainable technologies and fuels tend to be more expensive than conventional technologies or fossil fuels. We were able to significantly reduce our additional expenditure per vehicle in fleet electrification, and we are also seeing the benefits of high investment levels in previous years. In addition, we were able to keep additional costs for sustainable fuels in check. The share of sustainable fuels increased by 0.2 percentage points to 3.0% (2023: 2.8%). In our pickup and delivery operations, we increased the share of e-vehicles used in the year under review from 37.6% to 41.4% based on a total number of approximately 39,100 e-vehicles (2023: 35,200). We therefore made significant progress toward achieving our goal of reaching a share of 66% by 2030. The share of electricity from renewable sources was just below the previous year’s level at 95.2% (2023: 97.2%). The slight decline was primarily due to regulatory changes in certain countries.

The ability to implement our action plan is critically dependent upon the availability of energy from renewable sources and sustainable aviation fuels. The aforementioned decarbonization measures also address the topic of energy consumption, given that it is intrinsically linked to the topic of climate change mitigation through measures such as improving energy efficiency, energy consumption, energy mix and energy efficiency.

Decarbonization progress (ESRS E1⁠–⁠6)

The steering of our actions focuses on the development of logistics-related GHG emissions as well as the GHG emissions avoided through decarbonization measures. Our calculations include the entire process chain for generating and supplying energy for transport in the GHG Protocol Scope 3 categories 3 “Fuel and Energy-Related Activities”, 4 “Upstream Transportation and Distribution” and 6 “Business Travel” (well-to-wheel). The other Scope 3 categories not directly related to logistics are not taken into account in our medium-term target.

To calculate GHG emissions, we apply emissions factors from EN 16258 (kerosene, diesel and other fossil fuels), from the GLEC Framework 2.0 (fuels from natural gas and biogas) and from the 2023 IEA emission factor set (electricity and district heating). We rely almost exclusively on primary data captured via our financial reporting system to calculate both Scope 1 and Scope 2 GHG emissions as well as Scope 3 emissions in the category “Fuel and Energy-Related Activities.” With respect to GHG emissions in Scope 1 and the Scope 3 category “Fuel and Energy-Related Activities”, we rely primarily on directly reported fuel consumption. For Scope 2 GHG emissions, we refer to meter readings and invoices. The majority of logistics-related Scope 3 GHG emissions in the GHG Protocol categories “Upstream Transportation and Distribution” and “Business Travel” are calculated on the basis of operational data and using established parameters such as the Clean Cargo Initiative, the “Handbook of Emission Factors for Road Transport” or parameters promulgated by the International Air Transport Association (IATA). We also include primary data from our suppliers, in particular reported fuel consumption in air freight and for road transport as reported through the US SmartWay program. Finally, an expenditure-based extrapolation model is used for a small portion of the calculations. All methodologies are in compliance with the aforementioned international standards. In principle, every emissions calculation carries an inherent level of uncertainty that varies depending on the scope and calculation method. When using consumption-based methods (Scopes 1 and 2), such uncertainty arises from the use of emission factors and measurement inaccuracies. In the case of activity-based calculations (industry practice in Scope 3) using average assumptions adds estimation errors that increase as the number of estimated parameters increases. DHL Group can minimize this residual uncertainty by using a high proportion of primary data and consistently taking action to improve data quality.

To calculate the market-based effects, i.e. certificates for the substitution of fossil fuels used at a different location, we apply the specifications of the “Voluntary Market Based Measures Framework for Logistics Emissions Accounting and Reporting” published by the Smart Freight Centre. Emissions reductions from offsetting are not factored into our GHG emissions calculation.

Non-logistics-related GHG emissions in Scope 3 are based on estimates. For this, we use cost-base extrapolation models and emissions factors from the British DEFRA in the categories “Purchased Goods and Services” and “Capital Goods.” To calculate GHG emissions in the category “Employee Commuting”, we factor in the number of employees and company vehicles, commuter statistics from the German census and the DEFRA emissions factors.

Development of GHG emissions

In the year under review, our logistics-related GHG emissions remained at a similar level to the previous year despite an increase in shipment volumes, climbing only slightly by 0.5 million metric tons of CO₂e (1.5% compared to the previous year) to 33.77 million metric tons of CO₂e. The increase was primarily the result of avoiding Red Sea shipping routes as well as Russian airspace. We were able to largely mitigate the increase by continuing to expand our decarbonization measures, actions and resources for climate targets. Scope 1 and Scope 2 (market-based method) GHG emissions decreased by 6.7% to 7.74 million metric tons of CO₂e, and logistics-related Scope 3 emissions increased by 4.2% to 26.03 million metric tons of CO₂e. This development includes reduction effects from market-based measures in the amount of 0.01 million metric tons of CO₂e for Scope 1 (2023: 0.01 million metric tons of CO₂e) and 0.06 million metric tons of CO₂e for Scope 3 (2023: 0.12 million metric tons CO₂e), GHG emission avoidance. GHG emissions in the non-logistics-related Scope 3 categories also remained at the previous year’s level overall (+2%).

In accordance with the GHG Protocol, we report biogenic CO₂ emissions resulting from the combustion of biomass (biological material made up of carbon, hydrogen and oxygen) separately, as it is not permitted to allocate such emissions to Scopes 1, 2 or 3. A total of 717 metric kilotons CO₂ of biogenic emissions were generated in the reporting year (2023: 605 metric kilotons of CO₂), of which 349 metric kilotons CO₂ related to Scope 1 emissions and 368 metric kilotons CO₂ to Scope 3 emissions.

GHG intensity is calculated on the basis of total GHG emissions, which amounted to 472 grams of CO₂e per euro of revenue in the year under review (2023: 479 grams of CO₂e per euro of revenue) using the market-based method and 481 grams of CO₂e per euro of revenue using the location-based method, report on economic position.

In terms of energy procurement (Scope 2), 88% was procured using contractual instruments for the attribute of power generation (Energy Attribute Certificates – EACs), with 45% being acquired directly from the energy supplier (bundled) and 43% through the purchase of additional EACs (unbundled). The types of contractual instruments used are as follows: In Europe, mostly regulated guarantees of origin (GOs), in North America, renewable energy certificates (RECs) and in Asia and other parts of the world, international renewable energy certificates (I-RECs).

Progress report on the sustainability-linked bond

Our sustainability-linked bond has an issue volume of €500 million and a term through 2033. The interest rate of the bond is linked to our medium-term target of significantly reducing logistics-related GHG emissions in Scopes 1 and 2 by 42% and in Scope 3 by 25% (GHG Protocol categories 3 “Fuel and Energy-Related Activities”, 4 “Upstream Transportation and Distribution” and 6 “Business Travel”) by 2030.

Overall, logistics-related GHG emissions have declined compared with the 2021 base year. However, emissions have increased slightly compared with the previous year. This trend is primarily the result of economic developments, our decarbonization measures and external factors, which include avoiding Red Sea shipping routes and Russian airspace.

In the year under review, we generated Scope 1 and 2 GHG emissions amounting to 7.74 million metric tons of CO₂e and Scope 3 emissions amounting to 26.03 million metric tons of CO₂e. Compared to the 2021 base year, this corresponds to an increase of 2.9% in Scopes 1 and 2 emissions and a reduction of 20.4% in Scope 3 emissions (GHG Protocol categories 3 “Fuel and Energy-Related Activities”, 4 “Upstream Transportation and Distribution” and 6 “Business Travel”). The changes occurred primarily within our Scope 1 emissions and were based on having shifted transport to our own efficient air fleet. We were able to lessen the impact of the rise by increasing the use of sustainable fuels and making efficiency improvements, e.g. with respect to load factors. The shift to using our own fleet is also reflected in the decline in Scope 3 emissions, which additionally benefited from the economic trend relative to the base year and the growing use of sustainable fuels above all.

Million metric tons of CO₂e

1 The calculation takes the use of sustainable fuels into consideration on the basis of amounts purchased and reduction effects from market-based measures. 2 Market-based method. 3 Takes account of the Scope 3 categories “Fuel and Energy-Related Activities”, “Upstream Transportation and Distribution” and “Business Travel.” The calculation is made using an activity-based calculation model and includes reduction effects from market-based measures.

Energy consumption, energy mix and energy efficiency (ESRS E1⁠–⁠5)

We are able to positively influence our energy consumption through continuous modernization of our fleet and our sites. Air freight is the most energy-intensive mode of transport in our business model. There is no one-size-fits-all solution for reducing consumption for each mode of transport. On the road, we take advantage of modal shifts and optimize our route planning. In air transport, we continue to train our pilots to use energy-saving flight maneuvers, e.g. single-engine taxiing after landing, or maintaining a continuous descent on approach to landing.

In the year under review, Group energy consumption (Scopes 1 and 2) decreased to 32,473 GWh (2023: 35,056 GWh) and the use of energy from renewable sources increased by 8.7% compared with the previous year.

The transport sector is among the most energy-intensive sectors, which is why we calculate the energy intensity on the basis of total Group revenue, report on economic position. Energy intensity was 0.39 kWh per euro of revenue in fiscal 2024 (2023: 0.43 kWh per euro of revenue).

The share of electricity from renewable sources decreased slightly to 95.2% in the year under review compared with the prior year (2023: 97.2%). Usage is in most cases documented by Energy Attribute Certificates. The resulting savings in GHG emissions are reflected in our Scope 2 emissions (market-based method). We also use self-generated electricity and procure electricity from renewable sources directly via power purchase agreements.

Production of energy from renewable sources came to 54 GWh in the reporting year.

Carbon credits and GHG mitigation projects (ESRS E1⁠–⁠7)

As part of our product range, we continue to offer our customers offsetting products to help compensate for GHG emissions. In the year under review, carbon credits in the amount of 1.1 million metric tons of CO₂e were retired with respect to GHG emissions in the 2023 fiscal year. All of the credits originated from “Gold Standard for the Global Goals” reduction projects. The Gold Standard is a recognized certification standard.

The emissions reductions achieved through offsetting are excluded from the calculation of our own GHG footprint and the Realized Decarbonization Effects.

We describe the scope, methodology, framework and handling of residual emissions (remaining emissions after the implementation of all technologically and economically viable measures) with respect to our 2050 target under targets related to climate change mitigation and adaptation.

Internal carbon pricing (ESRS E1⁠–⁠8)

We do not use an internal carbon pricing system at this time.

Anticipated financial effects from material physical risks, transition risks and opportunities (ESRS E1⁠–⁠9)

We have opted to apply the ESRS phase-in provisions and not disclose financial effects because the valuation methods for calculating financial effects are not yet fully developed.

EU Taxonomy

We report our contribution to the six environmental objectives of the European Union (EU) in accordance with statutory requirements and the ESRS. This means that we disclose the taxonomy-eligible and taxonomy-aligned (aligned) proportions of our revenue, capital expenditure (capex) and operating expenditure (opex).

Taxonomy-eligible economic activities (activities) are considered environmentally sustainable and therefore taxonomy-aligned if they make a substantial contribution to one of the six EU environmental objectives without significantly harming any of the other environmental objectives (do-no-significant-harm (DNSH) criteria). The Group also complies with the requirements for minimum safeguards in relation to human rights, including workers’ rights, bribery/corruption, fair competition and taxation, in all of its activities.

Our aligned activities make a substantial contribution exclusively to EU environmental objective 1. Our taxonomy-eligible activities in the sector “Construction and Real Estate” do not make a significant contribution to objective 4 of the EU environmental objectives. We screened our air freight activities in the sector “Transport” for alignment for the first time in the year under review.

The Group policy for implementing the requirements of the EU Taxonomy includes guidelines for identifying the taxonomy-eligible and taxonomy-aligned portions of revenue, capex and opex. The respective data is collected each month in the Group’s financial and management accounting systems.

Development of taxonomy KPIs

The taxonomy-eligible shares of revenue, capex and opex remained stable compared to the previous year. The taxonomy-aligned proportion of capex fell by 3.4 percentage points compared with the previous year. The decrease was primarily the result of reduced capex in our transport infrastructure. The taxonomy-aligned proportions of revenue and opex remained stable. We have provided specific information on our individual economic activities in the respective templates.

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Determining taxonomy eligibility

In the year under review, the reporting approach for the following taxonomy-eligible activities was reviewed and confirmed. We continue to assign our transport services, including the necessary infrastructure and buildings, to sector 6 “Transport,” while real estate not used for transport services is assigned to sector 7 “Construction and real estate.”

The EU Taxonomy does not yet include all economic activities that are relevant for our business. Revenue from the operation of warehouses (Supply Chain division) is therefore not reported as taxonomy-eligible.

Capex arising from the addition of assets can be assigned directly to individual economic activities, while revenue and opex generally cannot be directly assigned. In these cases, we primarily use a cost-based allocation logic that reflects the business models of the divisions. We avoid double counting by assigning revenue, capex and opex to only one activity and taking intra-Group relationships into account on a consolidated basis.

Determining taxonomy alignment

All taxonomy-eligible activities were screened for alignment in the year under review.

Because our products and services generally comprise more than one economic activity, it is not usually possible to allocate the associated revenue or opex directly to the assets that have been identified as aligned. In such cases, we apply specific allocation keys to be able to allocate the taxonomy-aligned amounts to the corresponding taxonomy activity. Examples of these allocation keys are the ratio of taxonomy-aligned e-vehicles to the total fleet (revenue) or the ratio of taxonomy-aligned surface area to the total surface area of mail and parcel centers (revenue and opex).

For activities subcontracted to our suppliers, it is usually not possible for us to screen for alignment due to the lack of required information. Thus, those assets can only be screened for taxonomy alignment by the suppliers themselves, who can confirm taxonomy alignment to us. Our reporting on the taxonomy alignment of revenues from outsourced economic activities is additionally hindered by the fact that, at present, most of our suppliers are not subject to the reporting requirements of the EU Taxonomy. This primarily relates to the following economic activities: 6.2 “Freight rail transport” and 6.10 “Sea and coastal freight water transport, vessels for port operations and auxiliary activities” as well as 6.5. “Transport by motorbikes, passenger cars and light commercial vehicles,” 6.6 “Freight transport services by road” and 6.19 “Passenger and freight air transport.” At the time of preparation of this Group Sustainability Statement, only one supplier had confirmed taxonomy alignment for a small proportion of the 6.10 activity for the transport services rendered.

Templates for nonfinancial undertakings