2017 Integrated Report – Departure into a new era


Non-financial Group statement

The CSR Directive Implementation Act (CSR-Richtlinien-­Umsetzungsgesetz; CSR-RUG) implementing EU Directive 2014/95/EU (CSR Directive on disclosure of non-financial and diversity information by certain large companies and groups) came into force on April 19, 2017. The Act requires companies with a capital-market orientation, together with large banks and insurance companies with more than 500 employees, to issue a non-financial statement. This must contain information on their business model, on environmental, em­­ployee and social affairs, on respect for human rights and on combating corruption. The obligation to issue a report applies to financial years beginning after December 31, 2016.

Although DB Group does not fall within the scope of the CSR-­­RUG, we have decided to comply with its content voluntarily.

Under our integrated report approach, DB Group already reports fully on all material sustainability topics.

This Group management report contains a non-financial Group statement in accordance with the CSR-RUG based on the international standards of the GRI and the UN Global Compact as well as the German Sustainability Code (Deutsche Nachhaltigkeitskodex; DNK). The required information is contained at several points in this Integrated Report. We focus on the principal sustainability topics that are relevant to DB Group. The information is clearly displayed in the following table.

Report content according to the CSR Directive

Factors in accordance
with Section 289c (2) HGB

DB topics


Business model

Environmental matters

Employee matters

Social matters

Respect for human rights

We also report on the subject of respect for human rights in addition to the significant topics identified in the stakeholder survey.

Combating corruption and bribery

We also report on the subject of combating corruption and bribery in addition to the significant topics identified in the stakeholder survey.