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.

Deutsche Post AG is also required to prepare nonfinancial statements for both the parent company and DHL Group. We make use of the option to combine both reports in a Group Sustainability Statement/Nonfinancial Statement. The mandatory disclosures for Deutsche Post AG under Section 289c (2) and (3) 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 and 315b (1) HGB for Deutsche Post AG (parent company). For DHL Group, it has been prepared in accordance with Sections 315b and 315c, in conjunction with 289c to 289e HGB, and in line with ESRS 1.110. The report also contains the information on the Group to facilitate sustainable investment (EU Taxonomy) pursuant to Article 8 of Regulation 2020/852 of the European Parliament and of the Council as well as Delegated Regulations 2021/2178 and 2023/2486 of the European Commission. The European Sustainability Reporting Standards (ESRS) were used as a framework for the Group Sustainability Statement/Nonfinancial Statement. This includes information aimed at facilitating sustainable investment (EU Taxonomy). The nonfinancial key performance indicators used for steering the Group were determined in accordance with the German Accounting Standards (GASs).

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, 2024, 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 Group Sustainability Statement/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 which are not historical facts. They also include statements concerning assumptions and expectations which 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. Moreover, there are accompanying sustainability-related disclosures that go beyond the information reviewed by the auditors. 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, which is labeled with the symbol   . 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 2024 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.