Risk Management and Internal Controls over Sustainability   Reporting

The goal of the risk management and control systems (RMS and ICS) is to identify and limit risks at an early state. The RMS and the ICS have not yet been finally integrated with the sustainability reporting process. For this reason, no formal risks were identified for the sustainability reporting process for fiscal year   2024. The risk management and control system for sustainability reporting that is being established is based on the methodologies and processes used in the financial reporting systems. These are constantly being adapted to the changing framework and are being continuously enhanced.

The Group’s decentralized structure necessarily entails a high degree of complexity in some areas: Information for the Sustainability Report was collected bottom-up and consolidated for reporting by Corporate Sustainability. Clear, uniform processes were created to minimize risks. In addition, a regular dialog took place between the segments and departments supplying the information. Corporate Sustainability was responsible for process management.