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Notes on the Platform’s CSRD Compliance:
The content of the Sustainability Reporting Platform is based on the documents published by the European Commission and the European Financial Reporting Advisory Group (EFRAG) available at the time of publication. This particularly applies to the European Sustainability Reporting Standards ESRS Set 1 and the German translation from August 2024, the draft XBRL taxonomy, and Implementation Guidance 3. Please note that the CSRD and ESRS regulations may continue to be amended by the European Commission.

The platform was developed with the involvement of legal and auditor experts. Please note that for CSRD-compliant reporting, the content should be read in conjunction with the provided original texts and, where appropriate, taking into account the latest consolidated version of the CSRD published in the Official Journal of the European Union.

The alternative designation of the ESRS disclosure requirements as Sustainability Reporting requirements and the systematic breakdown of the disclosures into aspects are intended to provide you with a better overview and orientation. This is not a standalone reporting standard of the German Sustainability Code (DNK). If you wish to refer to disclosure requirements or specific sections of the ESRS in your disclosures, you must use the official ESRS designation.