The HGB was used as a framework for the preparation of the combined non-financial statement. The combined non-financial statement therefore includes the main disclosures that are required in accordance with Sections 315b and 315c in conjunction with Sections 289b to 289e HGB in order to understand the business development, business performance and position of the company, and the effects of business operations on non-financial matters. The non-financial matters include environmental matters, employee matters, social matters, respect for human rights, and combating corruption and bribery. According to an internal analysis, the combined non-financial statement therefore covers the material topics listed in the following table. Some of these were renamed in 2020 with the adoption of the new sustainability ambition (see “Sustainability Management”). The newly named topics and what these used to be called are listed in the table.
| Material topics of sustainability reporting1 | |
|---|---|
| Four focus areas of sustainability |
|
| Eight sustainability essentials |
|
1 Since 2019, we no longer report on the topic of human rights separately, but rather consider it from a holistic viewpoint in line with our internal management approach. It is incorporated into the following topics in this combined non-financial statement: responsible value chain (as part of the requirements for our suppliers), green and safe factories (with regard to occupational safety) and good working conditions (with regard to fair treatment of our employees).
2 This topic was identified as being relevant to the sustainable development of the business, but according to an internal analysis was not classified as being relevant to reporting for the combined non-financial statement. It is therefore not part of the combined non-financial statement.
For information on the business model required for the combined non-financial statement, see the Structure of the Continental Group and Strategy of the Continental Group sections on pages 44 and 45 and pages 47 and 48, respectively.
Risk reporting is presented in the report on risks and opportunities starting on page 99. Beyond this, no additional non-financial risks were identified in accordance with Sections 289 (3) No. 3–4 and 315 (3) HGB.
The main medium of our sustainability reporting is the integrated sustainability report. This consolidates the information from the combined non-financial statement, the management report, the consolidated financial statements and other sources, as well as further supplementary information, in a modular format.
The integrated sustainability report is available online at www.continental-sustainability.com/downloads.
