Legal basis and standards
Deutsche Post AG is required to submit a Nonfinancial Statement for the parent company and, for DHL Group a Group Nonfinancial Statement. We have opted to combine both statements in this Group Sustainability Statement/Nonfinancial Statement (Sustainability 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 Sustainability Statement was prepared in accordance with Sections 289b to 289e for Deutsche Post AG (the parent company) and in accordance with Sections 315b and 315c in conjunction with Section 289c to 289e of the German Commercial Code (HGB) and in accordance with ESRS 1.110 for DHL Group (the Group). It includes the information to facilitate sustainable investment (EU Taxonomy) in accordance with Article 8 of Regulation 2020/852 of the European Parliament and of the Council, Delegated Regulations 2021/2178 and 2023/2486 of the European Commission for the Group, and the Delegated Regulation 2026/73 amending Delegated Regulations 2021/2178, 2021/2139 and 2023/2486.
The following table shows a reconciliation of the aspects required under the HGB with the reporting content under ESRS. The steering-relevant key 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. The nonfinancial steering-relevant key performance indicators for the Group were determined based on 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. These references serve only to provide further insight into specific topics; all content required by the ESRS is covered in this Sustainability Statement.
Company, general basis for preparation and quantitative methods
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 corporate divisions, each of which is managed by its own divisional headquarters. Group management functions are centralized at Corporate Center. Internal services are concentrated at Global Business Services unit. The disclosures made in this Sustainability Statement relate to all subsidiaries over which the Group has control. All metrics correspond to the full scope of consolidation applied in the financial reporting. Aerologic GmbH, a joint operation, is included in the consolidated financial statements based on the scope of operational control. The reporting period for the Group’s Sustainability Statement covers January 1 to December 31, 2025, and corresponds to the reporting period for the consolidated 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 decarbonization progress. All content required under the ESRS has been included in this Sustainability Statement; any references to external sources are merely intended to provide more detailed information on specific topics.
Coverage of the value chain
DHL Group does not manufacture goods but provides transport and services associated with fulfilling logistics orders, combined management report, general information. Transportation services are also provided through suppliers. Therefore, this Sustainability Statement only covers the Group’s upstream value chain.
A downstream value chain is not defined for our business model, so no significant impacts, risks or opportunities (IROs) can be identified in this regard. 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 occupational accident statistics (employees) covers the upstream value chain.
