Introduction
This sustainability report represents the consolidated sustainability report, which was prepared to meet the requirements of Directive (EU) 2022/2464 of the European Parliament and of the Council of December 14, 2022 (Corporate Sustainability Reporting Directive, CSRD) and in full application of the European Sustainability Reporting Standards (ESRS). This sustainability report also contains the combined non-financial statement in accordance with Sections 289b to 289e and 315b to 315c of the German Commercial Code (Handelsgesetzbuch – HGB) for the Continental Group and Continental AG, for fiscal 2025.
The sustainability report contains the information to be disclosed for fiscal 2025 in accordance with Art. 8 of EU Taxonomy Regulation (EU) 2020/852 in conjunction with Art. 10 (2) of Commission Delegated Regulation (EU) 2021/2178.
This sustainability report was subject to a limited assurance engagement by the independent auditor. The auditor’s report on the assurance of the sustainability report can be found starting on page 328 of this annual report.
Combined Non-Financial Statement
Due to the legal uncertainties arising from the lack of implementation of the CSRD into German law at the time of reporting, the Executive Board of Continental AG, in coordination with the Supervisory Board, has decided once again to fully apply the ESRS resulting from the CSRD as a framework in accordance with Section 315c (3) in conjunction with Section 289d HGB for preparing the combined non-financial statement of Continental Group in accordance with Sections 315b and 315c in conjunction with Sections 289b to 289e HGB. This approach also satisfies the disclosure requirements for Continental AG pursuant to Sections 289b to 289e HGB. For Continental AG as the parent company of the Continental Group, no separate framework in accordance with Section 289d HGB was used, as the approaches, results, targets, performance indicators and risks reported for the Continental Group also apply equally to the parent company. Therefore, no further information beyond that reported for the Continental Group is required. Accordingly, Continental does not consider the use of a framework for the parent company to be meaningful.
Continental points out general uncertainties with regard to interpretation issues in the use of the ESRS as a framework for non-financial statements.
The following information refers to the respective sections and subsections of the sustainability report and the general part of the management report, in which the information for the combined non-financial statement as required by HGB can be found.
A description of the Continental Group’s business models can be found in the General Disclosures (ESRS 2) section of this sustainability report in the Strategy, business model and value chain subsection on page 113 and in the Corporate Profile in the Structure of the Continental Group section.
Environmental matters
The approaches pursued by Continental with regard to environmental matters are described in the following sections and management approaches:
Climate Change (ESRS E1)
- Scope 1 and Scope 2 Emissions
- Scope 3 Emissions, Value Chain Resilience and Transition
- Climate Change Adaptation
Emissions and Substances (ESRS E2)
- Product-Related Aspects Regarding Environmental Protection
- Substances of Concern and Very High Concern
- Environmental Protection in the Supply Chain
- Environmental Protection in Own Operations
Biodiversity and Ecosystems (ESRS E4)
- Protection of Ecosystems in the Supply Chain
- Biodiversity in the Downstream Value Chain
Resource Use and Circular Economy (ESRS E5)
- Circularity
- Waste in Own Operations
The results of the approaches pursued with regard to environmental matters are described as part of the impacts, risks and opportunities as well as the metrics in the specified sections.
Employee matters
The approaches pursued by Continental with regard to employee matters are described in the following sections and management approaches:
Own Workforce (ESRS S1)
- Labor Standards
- Occupational Safety and Health
- Employee Privacy
- Responsible Employer
Workers in the Value Chain (ESRS S2)
- Workers in the Value Chain
The results of the approaches pursued with regard to employee matters are described as part of the impacts, risks and opportunities as well as the metrics in the specified sections.
Social matters
The approaches pursued by Continental with regard to social matters are described in the following sections and management approaches:
Affected Communities (ESRS S3)
- Affected Communities
Consumers and End-Users (ESRS S4)
- Technical (Product-Related) Compliance
- Safe Mobility
The results of the approaches pursued with regard to social matters are described as part of the impacts, risks and opportunities as well as the metrics in the specified sections.
Respect for human rights
The approaches pursued by Continental with regard to respect for human rights are described in the following sections and management approaches:
Own Workforce (ESRS S1)
- Labor Standards
- Occupational Safety and Health
- Employee Privacy
- Responsible Employer
Workers in the Value Chain (ESRS S2)
- Workers in the Value Chain
Affected Communities (ESRS S3)
- Affected Communities
Consumers and End-Users (ESRS S4)
- Technical (Product-Related) Compliance
- Safe Mobility
The results of the approaches pursued with regard to respect for human rights are described as part of the impacts, risks and opportunities as well as the metrics in the specified sections.
Anti-corruption and anti-bribery
The approach pursued by Continental with regard to anti-corruption and anti-bribery is described in the following section:
Business Conduct (ESRS G1)
- Business Conduct, Corporate Governance and Corporate Culture
The results of the approaches pursued with regard to anti-corruption and anti-bribery are described as part of the impacts and risks as well as the metrics in the same section.
Material risks
For a description of non-financial risks and how they are managed, please refer to the Report on Risks and Opportunities. No additional non-financial risks in accordance with Section 289c (3) HGB in conjunction with Section 315c (2) HGB were identified. The risks and opportunities described in the topic-related sections of the sustainability report are based on the application of the ESRS framework and the definition of double materiality anchored therein, and therefore explicitly go beyond the definition in the HGB.
Performance indicators
Non-financial and sustainability-related performance indicators in accordance with the HGB are shown as part of the key performance indicators in the remuneration system in the Corporate Profile in the Sustainability Management subsection. They do not constitute the most significant non-financial performance indicators within the meaning of Section 289c (3) HGB in conjunction with Section 315c (2) HGB. The most significant key performance indicators for the Continental Group consist exclusively of financial indicators, and can be found in the Corporate Management and Outlook for the Continental Group sections.
Correlations with the consolidated financial statement
Where necessary for an understanding of the context, reference is made in this sustainability report to the figures and additional explanations provided in the Consolidated Financial Statements.
Further information on this topic can be found in the PDF version.
