Information on Reporting
The following section constitutes the combined corporate non-financial statement in accordance with Sections 289 (3) and 315 (3) of the German Commercial Code (Handelsgesetzbuch – HGB) for the Continental Corporation and Continental AG for fiscal 2019.
The HGB was used as a framework for the preparation of the combined corporate non-financial statement. The combined corporate non-financial statement therefore includes the main disclosures that are required in accordance with Sections 315b and 315c in conjunction with Sections 289b to 289e HGB in order to understand the business development, business performance and position of the company, and the effects of business operations on non-financial matters. The non-financial matters include environmental matters, employee matters, social matters, respect for human rights, and combating corruption and bribery. According to an internal analysis, Continental’s combined corporate non-financial statement therefore covers the material topics listed in the following table.
| Material topics of sustainability reporting1 | |
|---|---|
| Strategic sustainability focus areas |
|
| Other sustainability topics |
|
1 Unlike in previous years, we no longer report on the topic of human rights separately, but rather consider it from a holistic viewpoint in line with our internal management approach. It is incorporated into the following topics in the corporate non-financial statement: sustainable supply chains (as part of the requirements for our suppliers), green and safe factories (with regard to occupational safety) and good working conditions (with regard to fair treatment of our employees).
2 This topic was identified as being relevant to the sustainable development of the business, but according to an internal analysis was not classified as being relevant to reporting for the combined corporate non-financial statement. It is therefore not part of the combined corporate non-financial statement.
Information on the business model can be found in the Structure of the Corporation and Corporate Strategy sections on pages 38 and 39 and pages 41 and 42, respectively.
Risk reporting is presented in the report on risks and opportunities starting on page 90. Beyond this, no additional non-financial risks were identified in accordance with Sections 289 (3) and 315 (3) HGB.
The main medium of our sustainability reporting is the integrated sustainability report. This consolidates the information from the combined corporate non-financial statement, the management report, the consolidated financial statements and other sources, as well as further supplementary information, in a modular format.
The integrated sustainability report is available online at www.continental-sustainability.com (under Downloads).
