Process for determining significant topics

Our materiality process has been in place at our Company since 2015 in compliance with the method suggested by the Global e-Sustainability Initiative (GeSI) for our industry. This allows us to ensure we consider all issues key to the ICT sector. We actively and systematically integrate relevant stakeholders into the process. For more detailed information on our approach, please refer to our CR report.

We first held an interdisciplinary internal workshop to discuss how we can best fulfill the requirements of the CSR Directive Implementation Act. We then developed a concept for the content of the NFS based on the results of our materiality process. This involved identifying and clustering topics that are important to understanding the course of business, the outcome of business, and the situation of the Company, and to understanding the effects on non-financial aspects. We discussed and adjusted the concept during another interdisciplinary workshop. The Board of Management decided to issue the NFS as part of the annual management report, and the Supervisory Board agreed to this in its meeting in September 2017. Group Corporate Responsibility presented and discussed the concept in a meeting with the Audit Committee in November 2017.

As part of our comprehensive system of risk and opportunity management, we also determine current and potential risks and opportunities arising from ecological, economic, or social aspects, or from the management of our Company. Topics like climate protection, suppliers, data privacy, and data security, as well as mobile communications and health, involve potential risks, which we previously described in the “Risk and opportunity management” section of the management report. We maintain this practice to provide the transparency our stakeholders expect, even if the risk assessment has found that these topics have a “low” risk significance and do not therefore need to be rated as “very likely severe” in the meaning of the CSR Directive Implementation Act. This NFS focuses on these risks and opportunities in relation to relevant aspects. For further information, please refer to the section “Risk and opportunity management.”