Information about CSR-RUG requirements

Elements of the nonfinancial statement (NfS) pursuant to the German CSR Directive Implementation Act (CSR-RUG, sections 315b and 315c in conjunction with section 289c of the German Commercial Code (HGB))

This sustainability report includes United Internet’s consolidated nonfinancial statement as required by the German CSR Directive Implementation Act (CSR-Richtlinie-Umsetzungsgesetz – CSR-RUG). It contains the statutory and supplementary disclosures for the material aspects for United Internet: environmental matters, employee-related matters, social matters, respect for human rights, and anti-corruption and bribery matters. This list of the minimum aspects required by the CSR-RUG has been supplemented by “customer-related matters”. These are material for United Internet and must therefore be reported.

The disclosures required by the CSR-RUG are identified throughout the report:

“NfS: [CSR-RUG requirement]”
“NfS: [CSR-RUG requirement and CSR-RUG requirement]”
“NfS: [CSR-RUG requirement/material topic for United Internet]”

The information required by the CSR-RUG is explained in the related paragraph. The principles governing the scope of the references mirror the hierarchy used for headings in this report.

NfS reference following a red section heading: Applies to the entire following chapter, including to subchapters.
NfS reference following subsection heading: Applies only to this subchapter or used to highlight a specific topic in cases in which the entire chapter has been flagged as relevant to the CSR-RUG in a margin note immediately following a red subchapter heading.
NfS reference within a chapter, no relation to a heading: Refers directly to the paragraph immediately below to it.

An overview of the above-mentioned disclosures is given below. This shows the relationship between the disclosures required by the CSR-RUG and the material topics identified by United Internet, and maps a summary of the NfS references that are relevant for the CSR-RUG to the chapter sections.

Nonfinancial statement (NfS) requirements pursuant to section 289c of the HGB	Material topics	Chapter/section	Page number
DESCRIPTION OF THE BUSINESS MODEL
NfS: Description of the Business Model		Company Profile	7, 7
ENVIRONMENTAL MATTERS
NfS: Environmental Matters	Supplier environmental assessment Energy Materials Transportation Environmental impact of our products and services	Climate and Environmental Protection United Internet as a Business Partner	83, 88, 92 98, 99, 102
NfS: Use of Renewable and Nonrenewable Resources	Energy	Climate and Environmental Protection	82, 84, 85, 87, 88
NfS: Greenhouse Gas Emissions	Emissions Transportation Energy Materials	Climate and Environmental Protection	84, 87, 88, 91, 92, 94
EMPLOYEE MATTERS
NfS: Employee Matters	Diversity and equal opportunities Training and education Employment	Responsible Corporate Management United Internet as an Employer Our Social Commitment	21 60, 65, 74 104, 105
NfS: Measures to Achieve Gender Equality	Equal treatment Equal pay for men and women Diversity and equal opportunities	Responsible Corporate Management United Internet as an Employer	11 64, 72
NfS: Implementation of Fundamental International Labour Organization (ILO) Conventions	Supplier social labor conditions assessment	United Internet as an Employer United Internet as a Business Partner	71 102
NfS: Health Protection	Health protection	United Internet as an Employer United Internet as a Business Partner	76, 77 102
NfS: Occupational Safety	Occupational safety	United Internet as an Employer United Internet as a Business Partner	76, 79 102
SOCIAL MATTERS
NfS: Social Matters NfS: Customer-related Matters	Customer health and safety Product and service labeling Protection of customer privacy Information security Social commitment Data control/data sovereignty	Responsible Corporate Management Customer-related Matters and Product Responsibility Corporate Digital Responsibility Our Social Commitment	21 37 39, 44, 53, 54, 59 104
NfS: Dialog with Local Communities/at Regional Level		Responsible Corporate Management Corporate Digital Responsibility Our Social Commitment	22 57 108, 108, 108
NfS: Ensuring the Protection and Development of Local Communities	Social commitment	Our Social Commitment	104
RESPECT FOR HUMAN RIGHTS
NfS: Respect for Human Rights	Human rights Supplier social labor conditions assessment Participation in digitalization Data control/data sovereignty Digital literacy	Customer-related Matters and Product Responsibility Corporate Digital Responsibility United Internet as a Business Partner	38 41, 54, 59 101, 102
ANTI-CORRUPTION AND BRIBERY
NfS: Anti-corruption and Bribery Matters	Compliance and Anti-Corruption	Responsible Corporate Management United Internet as a Business Partner	13 102
NfS: Instruments Against Corruption and Bribery	Compliance and Anti-Corruption	Responsible Corporate Management United Internet as a Business Partner	13 101
BUSINESS ACTIVITY’S IMPACTS
NfS: Business Activity’s Impacts		Customer-related Matters and Product Responsibility Corporate Digital Responsibility Climate and Environmental Protection United Internet as a Business Partner	27 39 81, 88 96, 98, 99
POLICIES PURSUED BY THE CORPORATION
NfS: Policies Pursued		Responsible Corporate Management Customer-related Matters and Product Responsibility Corporate Digital Responsibility United Internet as an Employer Climate and Environmental Protection United Internet as a Business Partner Our Social Commitment	14 27 40, 42, 45 60, 61 82 97 104
NfS: Results of Policies Pursued		Responsible Corporate Management Customer-related Matters and Product Responsibility Corporate Digital Responsibility United Internet as an Employer Climate and Environmental Protection United Internet as a Business Partner Our Social Commitment	14 28 40 61 82 97 105
NfS: Due Diligence Processes Applied		United Internet as a Business Partner	103
MATERIAL RISKS ASSOCIATED WITH THE CORPORATION’S BUSINESS OPERATIONS
NfS: Risk Prevention		Customer-related Matters and Product Responsibility Corporate Digital Responsibility United Internet as an Employer Climate and Environmental Protection United Internet as a Business Partner	37, 38 39, 54 76 81 97
NfS: Risk Identification and Assessment		United Internet as a Business Partner	101
NONFINANCIAL KEY PERFORMANCE INDICATORS
NfS: Nonfinancial Key Performance Indicators		Key Figures Responsible Corporate Management Customer-related Matters and Product Responsibility Corporate Digital Responsibility United Internet as an Employer Climate and Environmental Protection United Internet as a Business Partner Our Social Commitment	2, 14 28, 33, 35, 43 62, 67, 68, 72, 76, 80 83, 84, 87, 88, 90, 91, 92, 94 97 108
DISCLOSURE OF MATERIAL INFORMATION
NfS: Material Topics		Responsible Corporate Management About This Report	16, 18 122
NfS: Materiality Analysis		About This Report	120
NfS: Submission of the Report		About This Report	124

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