General Information
This section provides an overview of how sustainability topics are managed at United Internet by first of all describing the basis of preparation for this Sustainability Report. It explains the division of responsibilities between the management and supervisory bodies, the departments, and Sustainability Management. In addition, sustainability topics are put in the context of the corporate strategy and the business models.
United Internet’s Sustainability Report has been prepared on a consolidated basis. It provides a holistic reflection of the Group’s practices and obligations including all segments, locations, and subsidiaries in which the Group holds a majority interest. Where individual disclosures do not yet apply to all companies, locations, and areas covered by this report, this is indicated. All subsidiaries without exception are included in consolidated sustainability reporting so as to ensure the transparency and comprehensibility of the sustainability activities.
When performing its double materiality assessment and when collecting data, United Internet took into account material sustainability matters in both the upstream and the downstream value chain extending over the purchase and trading of hardware, the provision of IT infrastructure, and digital services. United Internet procures IT hardware and other necessary wholesale services, which are often based on complex, multistage process chains, from its upstream value chain. This goes back all the way to raw materials extraction. United Internet performs in-depth risk assessments on the human rights and environmental risks in its supply chain, especially in the case of electronic components that are sourced on the international markets.
With respect to downstream value creation, United Internet examines the sustainability dimensions relating to the transportation, use, and disposal of its products and services. The Company’s business model is characterized by long-term customer relationships, which are driven by subscription models and free accounts. These are based on a strong focus on data privacy and information security during the use phase. To conserve resources, United Internet cooperates with specialized partners to refurbish old IT devices so as to minimize the impacts on the environment.
Article 19a(3) and Article 29a(3) of Directive 2013/34/EU give undertakings an exemption option for the disclosure of impending developments or matters in the course of negotiation. United Internet hereby states that no affiliated undertakings made use of this exemption option during fiscal year 2024.
Where data collection for specific metrics and monetary amounts were associated with measurement uncertainties, e.g., where assumptions were made during the determination of metrics, this is disclosed directly in the context of the data concerned. This relates in particular to the calculation of the corporate carbon footprint (CCF), due among other things to the use of emission factors to calculate greenhouse gases.
Since no comparative figures from previous periods were used for the fiscal year, no retrospective corrections needed to be made. An exception to this is the EU Taxonomy, where the figures for Activity CE1.2 Manufacture of electrical and electronic equipment were reported for the first time for fiscal year 2024 and retrospectively for fiscal year 2023. Equally, the determination of errors, discrepancies, or the impracticability of making adjustments do not play a role for fiscal year 2024. However, adjustments and comparative figures are to be supplied as from fiscal year 2025 so as to ensure transparency and comprehensibility.
The Separate Nonfinancial Group Report was prepared in accordance with sections 315c in conjunction with 289c to 289e of the German Commercial Code (Handelsgesetzbuch – HGB). This also includes the information contained in this nonfinancial reporting on compliance with the requirements of Article 8 of Regulation (EU) 2020/852 (hereinafter the “nonfinancial reporting”). The structure and presentation of the information is oriented on the European Sustainability Reporting Standards (ESRSs). This applies in particular to the following aspects of ESRS 1:
Oriented on the approach taken in the ESRSs, the impacts, risks, and opportunities (or “IROs” for short) identified in the double materiality assessment serve as the starting point for identifying the material sustainability topics. Following this, qualitative and in individual cases also quantitative information is provided for these sustainability topics, also oriented on the ESRSs.
This report is guided in its selection of qualitative information by the idea of “policies, actions, and targets” as set out in ESRS 2. Furthermore, additional qualitative and quantitative information is provided where relevant and possible; where indicated separately, this was also determined in accordance with the ESRSs.
Since the reporting is merely oriented on the ESRS, no recognized framework within the meaning of section 315d of the HGB in conjunction with section 289d of the HGB was used from a formal perspective. The decision on the content of the reporting was made against the backdrop of current developments: the ongoing uncertainty regarding the implementation of the CSRD and hence also of the ESRSs into German law and the proposals announced by the EU for a significant reduction in the reporting obligations.
In 2015, the United Nations General Assembly resolved the Agenda 2030, and by doing so set 17 global Sustainable Development Goals (SDGs) in the process. The SDGs describe the targets for socially, economically, and environmentally sustainable development. The core SDGs for United Internet as a whole are as follows:
Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all.
Achieve gender equality and empower all women and girls.
Promote permanent, inclusive, and sustainable economic growth, full and productive employment and decent work for all.
Build resilient infrastructure, promote inclusive and sustainable industrialization, and foster innovation.
Ensure sustainable consumption and production patterns.
Take urgent action to combat climate change and its impacts.
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