About This Report

This sustainability report is addressed to all United Internet stakeholders. Key groups here include investors, shareholders, analysts, customers, employees, business partners, NGOs, political representatives, and the general public.

Report Structure, Methodology, and Frameworks

  • GRI 2-2

This sustainability report includes United Internet’s separate consolidated nonfinancial report as required by the German CSR Directive Implementation Act (CSR-Richtlinie-Umsetzungsgesetz – CSR-RUG; sections 315b and 315c in conjunction with section 289c of the German Commercial Code (Handelsgesetzbuch – HGB)).

This report contains the statutory disclosures on environmental matters (“Environmental Responsibility” chapter), employee-related matters and social matters (“Social Responsibility” chapter), respect for human rights, and anti-corruption and bribery matters (“Corporate Responsibility” chapter), plus supplementary disclosures on United Internet’s material topics. These include information security, data privacy, and digital participation in general – all of which are particularly relevant to the sector. This is why these topics are presented in a separate “Digital Responsibility” chapter.

In addition to the CSR-RUG, United Internet’s reporting is based on the internationally recognized sustainability reporting standards published by the Global Reporting Initiative (GRI).

The report has been prepared with reference to the GRI Standards 2021. Both the CSR-RUG and the GRI Standards expect information to be presented on how the material topics are identified and their impacts are dealt with, and in particular the associated goals and measures, and the procedures used for risk identification and mitigation. United Internet described the process used to determine the material topics in the “Material topics” subsection of the “Sustainability at United Internet” section. In addition, the European Commission’s Guidelines on nonfinancial reporting were applied, which build on Directive 2014/95/EU as regards disclosure of nonfinancial and diversity information by certain large undertakings and groups – the European Directive underlying the CSR-RUG.

The disclosures on diversity required by the CSRRUG are to be found in the Management Report section of United Internet Group's Annual Report.

Other Reporting Requirements

The CSR-RUG also requires the principal risks to be reported that are linked to the Group’s operations or to its business relationships, products, and services and that are highly likely to cause material adverse impacts on the abovementioned aspects, to the extent that these risks are necessary for an understanding of the organization’s development, performance, and position, and of the impacts on the abovementioned aspects. For further information, please see the Risk Report in the Group’s Annual Report, which presents the centrally managed risk management system.

Due to the measures that have been taken, there are no material nonfinancial risks associated with United Internet’s business activities, business relationships, and products that highly probably have or will have severe adverse impacts on the nonfinancial aspects (pursuant to section 289c(2) of the HGB).

See the United Internet Group's Annual Report.

Reporting Period, Reporting Cycle, and Scope of Application

  • GRI 2-2
  • GRI 2-3

United Internet’s sustainability report is published annually. This report covers the fiscal year from January 1, 2023, to December 31, 2023, like the financial reporting. Where appropriate, prior-period figures for fiscal years 2021 and 2022 are presented or outlooks are given, as required under the GRI Standards. Such places are specifically indicated.

Since this is the sustainability report for the United Internet Group, the statements it contains apply in principle to all divisions and locations, and to all subsidiaries in which United Internet holds a majority interest. Where individual disclosures do not yet apply to all companies, locations, and areas covered by this report, this is indicated. The goal is to continuously expand the data pool on which the reporting is based. The previous report was published in April 2023.

Preparation, Publication, and Examination of the Sustainability Report

  • GRI 2-5

The consolidated nonfinancial report in the form of this sustainability report is prepared and published by United Internet AG’s Chief Financial Officer on behalf of the Company’s Management Board. Information required by the CSR-RUG underwent a limited assurance review in accordance with ISAE 3000 (revised). In the course of its subsequent independent examination, the Supervisory Board addressed the nonfinancial report as a whole in depth and examined it to establish whether it complies with the law, and is due and proper and appropriate. The Supervisory Board critically evaluated the contents of the consolidated nonfinancial report and discussed them with the Management Board, which was available to answer supplementary questions and provide additional information. Following its own examination, the Supervisory Board came to the conclusion that there were no grounds for any objections to the consolidated nonfinancial report.

This report will be made publicly available in German and English as a PDF download on United Internet AG’s website as from early April 2024.

See Reports on the United Internet website.