Legal basis and standards (ESRS 2 BP–1, BP–2)
Deutsche Post AG is required to prepare a nonfinancial statement for the parent company and for DHL Group a Group nonfinancial statement. We have made use of the option to combine both statements in this Group Sustainability Statement/Nonfinancial Statement. The mandatory disclosures for Deutsche Post AG under Section 289c (2) and (3) of the HGB are provided in the general information and in the reporting on ESRS topics.
The combined Group Sustainability Statement/Nonfinancial Statement has been prepared in accordance with Sections 289b to 289e of the HGB with respect to Deutsche Post AG (the parent company) and in accordance with Sections 315b and 315c in conjunction with Section 289c of the HGB and ESRS 1.110 with respect to DHL Group. The statement also contains disclosures aimed at facilitating sustainable investment (EU Taxonomy) pursuant to Article 8 of Regulation (EU) 2020/852 of the European Parliament and of the Council and the Delegated Regulations 2021/2178 and 2023/2486 of the European Commission with respect to the Group.
The table below presents a reconciliation of the aspects required under the HGB with the ESRS report contents. The steering-relevant performance indicators are specified in the section strategy, business model and value chain.
The European Sustainability Reporting Standards (ESRS) were taken as the framework for this Group Sustainability Statement/Nonfinancial Statement. The framework includes information aimed at facilitating sustainable investment (the EU Taxonomy). The nonfinancial steering-relevant performance indicators for the Group were determined on the basis of the German Accounting Standards (GAS). In the interest of avoiding repetition, we refer to other sections of the combined management report when reporting on mandatory disclosures, provided the disclosures have been explained in greater detail there. Information regarding our own workforce (employees) applies to all of the Group’s staff; any exceptions are noted as such.
Company, general basis for preparation and quantitative methods (ESRS 2 BP–1 and BP–2)
Deutsche Post AG, as the parent company of DHL Group, is a listed German corporation domiciled in Bonn. The Group is organized into five operating divisions, each of which is managed by its own divisional headquarters. Group management functions are centralized in the Corporate Center.
The disclosures made in this Group Sustainability Statement/Nonfinancial Statement relate to all subsidiaries over which the Group has control, i.e. all subsidiaries that are included in the consolidated financial statements. Aerologic GmbH, a joint operation, was included in the consolidated financial statements based on the scope of operational control. The reporting period for the Group’s Sustainability Statement is consistent with that of its financial statements. Currency translation is also consistent with the method used in the financial statements. Information regarding employees applies to all employees in the Group. Any exceptions have been noted in the respective sections. Where disclosures are based on data estimates, this has been noted in the context of the relevant metric and the basis for preparation has been described. The methods used to calculate greenhouse gas (GHG) emissions are described in the section progress in decarbonization. All content required under the ESRS has been included in this Statement; any references to external sources are merely intended to provide more detailed information on specific topics.
Coverage of the value chain
As a logistics provider, DHL Group does not manufacture goods but provides transport and services associated with fulfilling logistics orders, general information. We also outsource transport and services to suppliers. Therefore, this Sustainability Statement only covers the Group’s upstream value chain. No significant impacts, risks or opportunities (IROs) have been identified in the downstream value chain as our business model does not define a downstream value chain. Policies, actions and targets cover the Group’s own activities and, in some cases, include the upstream value chain. The disclosure of environmental metrics as well as health and safety (own workforce) metrics covers the upstream value chain.
