A2 GRI Index

Declaration on application

Zeppelin GmbH has reported in accordance with the GRI standards for the period from January 1, 2022 to December 31, 2022.

GRI 1 used

GRI 1: Foundation 2021

Applicable GRI industry standard

None

GRI standard	Location	Notes
The organization and its reporting practices
GRI 2-1: Organizational details	Company profile Annual Report 2022, p. 18 and p. 20 ff.
GRI 2-2: Entities included in the organization’s sustainability reporting	A4 Overview of national subsidiaries
GRI 2-3: Reporting period, frequency and contact point	A1 About this report Annual Report 2022, p. 76
GRI 2-4: Corrections or restatements of information	A1 About this report
GRI 2-5: External assurance	A1 About this report
Activities and employees
GRI 2-6: Activities, value chain and other business relationships	Company profile Supplier management Annual Report 2022, p. 21 ff.
GRI 2-7: Employees	Human resources Annual Report 2022, p. 68 ff.	We specify the number of employees excluding apprentices, employees on long-term sick leave, interns/trainees, combined study/work students as well as employees on unpaid leave, partial retirement in the release phase and those on parental leave. Temporary workers and freelancers are also not included. In contrast, employees on maternity leave and those engaged in military or community service are included. As of December 31, 2022 It is currently not possible to break down by employee with non-guaranteed working hours, as this data is not yet recorded in an internationally standardized manner. A more detailed representation of the subgroups required by GRI 2-7 by gender and region is not yet possible. Due to the new requirements of the GRI and future legislation (ESRS requirements), international reporting channels must be established in order to be able to ensure reporting capability in the future. In addition, a new leading HR system has been implemented so that the reporting logic will change from next fiscal year. The full-time ratio is calculated based on the ratio of employees (FTE) to employees (headcount). The part-time ratio and the full-time ratio together add up to 100%. No distinction is made between full-time and part-time employees, i.e. all company benefits are also offered to part-time employees. This ensures compliance with the General Equal Treatment Act (AGG).
GRI 2-8: Workers who are not employees		No significant proportion of the company’s activities are carried out by employees who are employed outside Zeppelin.
Corporate governance
GRI 2-9: Governance structure and composition	The Group Management Board and the Supervisory Board Annual Report 2022,p. 4 ff. and p. 13 ff. Website	The main activities and obligations of the Supervisory Board are set out on the website and in the Annual Report. The term of office of the members of the Supervisory Board is based on the statutory provisions, in particular Section 102 of the German Stock Corporation Act (AktG). The term of office of the members of the Group Management Board is based on the individual provisions of the employment contract and generally amounts to three years when appointed for the first time and then five years in each case. The collection of further information has been initiated. Insofar as relevant for Zeppelin with regard to the legal form and shareholder background, reports will be made on this in the future.
GRI 2-10: Nomination and selection of the highest governance body	Annual Report 2022, p. 14 f.	The committees and activities are described in the report of the Supervisory Board in the Annual Report 2022 p.14 ff. Information on the formation of committees can be found in the rules of procedure of the Supervisory Board. Further information can be found in the annual report of the Supervisory Board in the Annual Report 2022 p.14 ff. Six employee representatives are elected by employees. Two of these employee representatives must be representatives of trade unions represented in the company. Criteria for nomination and selection procedures for members of the Supervisory Board on the shareholder side are increasingly based on competence and diversity. The mayor of the city of Friedrichshafen (as a representative of the Zeppelin Foundation as shareholder and Chair of the Supervisory Board) pre-selects suitable candidates with the help of an external consulting firm. Whether there are conflicts of interest is examined in detail during the selection process. Suitable candidates are presented to the Board of Trustees of the Zeppelin Foundation and then to the municipal council of Friedrichshafen. The municipal council then decides which candidates are to be appointed as members of the Supervisory Board and instructs the representative of the city of Friedrichshafen to elect these persons at the shareholders’ meeting. The collection of further information has been initiated. Insofar as relevant for Zeppelin with regard to the legal form and shareholder background, reports will be made on this in the future.
GRI 2-11: Chair of the highest governance body	The Group Management Board and the Supervisory Board Annual Report 2022, p. 13 ff.
GRI 2-12: Role of the highest governance body in overseeing the management of impacts	Sustainability organization
GRI 2-13: Delegation of responsibility for managing impacts	Sustainability organization
GRI 2-14: Role of the highest governance body in sustainability reporting	A1 About this report
GRI 2-15: Conflicts of interest		Members of the Supervisory Board are committed to the interests of the company and may neither pursue personal interests nor take advantage of business opportunities to which Zeppelin is entitled. There is an obligation to disclose conflicts of interest, in particular those that may arise due to an advisory or executive function with customers, suppliers, lenders, or other third parties. In the event of significant and not only temporary conflicts of interest, the Supervisory Board member should resign from office. Advisory/service agreements between the Supervisory Board member and Zeppelin must be disclosed and require the approval of the Supervisory Board in order to be effective. The Zeppelin Foundation of the city of Friedrichshafen is a direct and indirect sole shareholder of Zeppelin GmbH. According to the Articles of Association, the mayor of the city of Friedrichshafen is Chair of the Supervisory Board. The collection of further information has been initiated. Insofar as relevant for Zeppelin with regard to the legal form and shareholder background, reports will be made on this in the future.
Corporate governance
GRI 2-16: Communication of critical concerns	Compliance Data protection Risk management	The Zeppelin Group has established a Trustline that enables anonymous submission of information that is reported independently by the Compliance organization to the Management Board and the Supervisory Board. The Chair of the Management Board and the entire Management Board also update the Chair of the Supervisory Board and his representatives outside board meetings on current developments and material processes. All members of the Supervisory Board are informed in writing of the Group’s performance on a monthly, timely and comprehensive basis; in addition, the Management Board informs them of the current developments and significant events at the meetings of the Supervisory Board.
GRI 2-17: Collective knowledge of the highest governance body	Sustainability organization
GRI 2-18: Evaluation of the performance of the highest governance body	Sustainability organization
GRI 2-19: Remuneration policies	Annual Report 2022, p. 172	Information pursuant to GRI 2–19 a. can be found in the Annual Report 2022, p. 172. The collection of further information has been initiated. Insofar as relevant for Zeppelin with regard to the legal form and shareholder background, reports will be made on this in the future. Remuneration policy for managers: The different legal requirements of the various countries in which Zeppelin operates, as well as the different business models of the strategic business units, contradict the approach of comprehensive, globally harmonized remuneration systems.This means that the basic approach to remuneration is determined by local regulations and principles of the individual companies. Group management positions have been defined at a higher level, which serve, among other things, as orientation for remuneration. Furthermore, a uniform procedure is chosen for Group-wide special payments, taking into account the country-specific purchasing power. At present, sustainability targets are not yet part of the incentive models.
GRI 2-20: Process to determine remuneration		The amount of the annual remuneration of the Supervisory Board is determined by resolution of the shareholders’ meeting and thus indirectly by the municipal council of the city of Friedrichshafen. An appropriateness check is commissioned by the Chairman of the Supervisory Board. An external consulting firm is commissioned for this purpose, which uses publicly accessible investigations into Supervisory Board remuneration at comparable companies as a basis. The collection of further information has been initiated. Insofar as relevant for Zeppelin with regard to the legal form and shareholder background, reports will be made on this in the future.
GRI 2-21: Annual total compensation ratio		At present, it is not yet possible to report the data in accordance with GRI 2-21. Due to the new requirements of the GRI and future legislation (ESRS requirements), international reporting channels must be established in order to be able to ensure reporting capability in the future. In addition, a new leading HR system has been implemented so that the reporting logic will change from next fiscal year.
Strategy, policies and practices
GRI 2-22: Statement on sustainable development strategy	Statement by the Management Board
GRI 2-23 Policy commitments	Human rights due diligence Compliance Sustainable supplier management Code of Conduct Supplier CoC	As part of the Supply Chain Due Diligence Act, a public statement on the information required in GRI 2-23 will also be prepared and made available on the website from 2023.
GRI 2-24 Embedding policy commitments	Human rights due diligence Compliance Sustainable supplier management Code of Conduct Supplier CoC
GRI 2-25 Process to remediate negative impacts	Compliance Human rights due diligence Sustainable supplier management	www.zeppelin-trustline.com
GRI 2-26 Mechanisms for seeking advice and raising concerns	Compliance	www.zeppelin-trustline.com
GRI 2-27 Compliance with laws and regulations	Compliance
GRI 2-28 Membership of associations	Membership of associations and initiatives
Stakeholder engagement
GRI 2-29 Approach to stakeholder engagement	Stakeholder and materiality analysis
GRI 2-30 Collective bargaining agreements	Human resources	Due to the different structures, it is currently not possible to indicate the percentage of employees covered by a collective agreement.
GRI 3: Material topics
GRI 3-1 Process to determine material topics	Stakeholder and materiality analysis
GRI 3-2 List of material topics	Stakeholder and materiality analysis
Compliance
GRI 3-3 Management of material topics	Compliance Risk management
GRI 205-1 Operations assessed for risks relating to corruption	Compliance Annual Report 2022, p. 97	Within the framework of the approved audit plan, the audit department carries out random checks with regard to abnormalities. Potential corruption risks can thus be identified when reviewing benefits, consultancy contracts, memberships and sponsorships. A description of the audited companies is included in the Annual Report.
GRI 205-2 Communication and training about anti-corruption policies and procedures	Compliance	205-2 b: The anti-corruption policy is stored centrally in our Sharepoint and is therefore visible, valid and mandatory for all employees. 205-2 c: Business partners receive the Supplier Code of Conduct, which covers anti-corruption. There is currently no list of the total number of business partners and region. Whether and to what extent this data will be evaluated in the future will be reviewed in 2023. Compliance basic training is mandatory for all employees. Training courses can be broken down by region with the help of our new program and can therefore be presented in the future.
GRI 205-3 Confirmed incidents of corruption and actions taken	Compliance	There were no incidents of corruption in the 2022 fiscal year and no employees were dismissed or warned about corruption. There were no confirmed incidents in which contracts with business partners were terminated or not extended due to violations in connection with corruption and no public law proceedings were initiated in the reporting period in connection with corruption against the organization or its employees.
GRI 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Compliance
Data protection
GRI 3-3 Management of material topics	Data protection Risk management
GRI 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	Data protection
Quality management
GRI 3-3 Management of material topics	Quality management
Sustainable supplier management
GRI 3-3 Management of material topics	Sustainable supplier management Risk management
GRI 308-1 New suppliers that were screened using environmental criteria	Sustainable supplier management
GRI 308-2 Negative environmental impacts in the supply chain and actions taken		As part of the project to implement the requirements of the Supply Chain Due Diligence Obligations, the required processes are currently being set up and can therefore only be reported in a standardized manner across all companies in the next fiscal years. For this reason, the information cannot yet be provided.
GRI 414-1 New suppliers that were screened using social criteria	Sustainable supplier management
GRI 414-2 Negative social impacts in the supply chain and actions taken
GRI 408-1 Operations and suppliers at significant risk for incidents of child labor
GRI 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
Sustainable products & services
GRI 3-3 Management of material topics	Sustainable products & services Risk management
GRI 302-5 Reductions in energy requirements of products and services		The required GRI 302-5 data is not yet available. It is being examined how this data can be collected internationally via new reporting channels.
GRI 301-3 Reclaimed products and their packaging materials		The required GRI 301-3 data is not yet available. It is being examined how this data can be collected internationally via new reporting channels.
Customer health and safety
GRI 3-3 Management of material topics	Customer health and safety Risk management	The topic of customer health and safety was defined as material for the first time as part of the materiality analysis. Information according to GRI 3-3 e and f must therefore still be determined.
GRI 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Customer health and safety
GRI 416-1 Assessment of the health and safety impacts of product and service categories		The topic of customer health and safety has only been included in the sustainability report since 2022. International processes and reporting structures must therefore first be implemented in the coming years. The information from GRI 416-1 and 2 can therefore not yet be shown in the report.
GRI 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services		The topic of customer health and safety has only been included in the sustainability report since 2022. International processes and reporting structures must therefore first be implemented in the coming years. The information from GRI 416-1 and 2 can therefore not yet be shown in the report.
Carbon neutrality
GRI 3-3 Management of material topics	Carbon neutrality Risk management
GRI 302-1 Energy consumption within the organization	Carbon neutrality
GRI 302-3 Energy intensity	Carbon neutrality
GRI 305-1 Direct (Scope 1) GHG emissions	Carbon neutrality A3 Conversion factors for CO₂ emissions	GRI 305-1 c: Biogenic CO₂ emissions are not currently relevant for Zeppelin and are therefore not reported separately.
GRI 305-2 Energy indirect (Scope 2) GHG emissions	Carbon neutrality A3 Conversion factors for CO₂ emissions
GRI 305-3 Other indirect (Scope 3) GHG emissions	Carbon neutrality	Scope 3 emissions are being determined for the first time in a cross-SBU project that started in 2023 and is expected to cover all 15 categories, and therefore cannot yet be mapped. The results will be presented in the next Sustainability Report.
GRI 305-4 GHG emissions intensity	Carbon neutrality
GRI 305-5 Reduction of GHG emissions	Carbon neutrality	The report lists various measures that represent progress towards reducing CO₂ emissions. The scope of greenhouse gas emission reductions, which are a direct consequence of emission reduction initiatives, cannot yet be presented. A standardized procedure will be developed in the future.
Reduce water consumption
GRI 3-3 Management of material topics	Reduce water consumption Risk management
GRI 303-1 Interactions with water as a shared resource	Reduce water consumption
GRI 303-2 Management of water discharge-related impacts	Reduce water consumption	Wastewater discharge is checked regularly and legal regulations are complied with.
GRI 303-3 Water withdrawal	Reduce water consumption	The data collection has not been specifically divided into the categories required by GRI. Due to the new requirements of the GRI and future legislation (ESRS requirements), international reporting channels must be established in order to be able to ensure reporting capability in the future.
GRI 303-4 Water discharge	Reduce water consumption	The data collection has not been specifically divided into the categories required by GRI. Due to the new requirements of the GRI and future legislation (ESRS requirements), international reporting channels must be established in order to be able to ensure reporting capability in the future.
GRI 303-5 Water consumption	Reduce water consumption
Circular economy
GRI 3-3 Management of material topics	Circular economy Risk management
GRI 306-1 Waste generation and significant waste-related impacts	Circular economy
GRI 306-2 Management of significant waste-related impacts	Circular economy	The regulations within the companies abroad may vary; the text therefore describes the procedure for the German companies.
GRI 306-3 Waste generated	Circular economy
GRI 306-4 Waste diverted from disposal		The data collection has not been specifically divided into the categories required by GRI. Due to the new requirements of the GRI and future legislation (ESRS requirements), international reporting channels must be established in order to be able to ensure reporting capability in the future.
GRI 306-5 Waste directed to disposal		The data collection has not been specifically divided into the categories required by GRI. Due to the new requirements of the GRI and future legislation (ESRS requirements), international reporting channels must be established in order to be able to ensure reporting capability in the future.
Occupational health and safety
GRI 3-3 Management of material topics	Occupational health and safety Risk management
GRI 403-1 Occupational health and safety management system	Occupational health and safety	About 55% of employees are part of the occupational safety management system.
GRI 403-2 Hazard identification, risk assessment, and incident investigation	Occupational health and safety
GRI 403-3 Occupational health services	Occupational health and safety
GRI 403-4 Worker participation, consultation, and communication on occupational health and safety	Occupational health and safety	Employee participation in Germany is covered by the works council. Studies such as sight tests and flu vaccinations were regularly coordinated. The works council is also involved at an early stage in major projects such as the design of the new work rooms at headquarters.
GRI 403-5 Worker training on occupational health and safety	Occupational health and safety
GRI 403-6 Promotion of worker health	Occupational health and safety	Measures to promote health are described in the section on occupational health and safety. The health services are available to employees. Third-party service providers are briefed annually and their ability to work is checked.
GRI 403-8 Workers covered by an occupational health and safety management system	Occupational health and safety	Temporary workers and freelancers, etc. are covered in the OH&S Management System. The information according to GRI 403-8 a iii cannot yet be evaluated. It is being examined whether and how this data can be reported in the future.
GRI 403-9 Work-related injuries	Occupational health and safety	The required information in GRI 403-9 b cannot yet be reported. It is being examined whether and how this data can be reported in the future.
GRI 403-10 Work-related ill-health	Occupational health and safety	Due to the differences in legislation regarding the collection of country-specific medical data, the required data on work-related illnesses cannot be collected reliably.
Employee satisfaction
GRI 3-3 Management of material topics	Human resources Employee satisfaction Risk management
GRI 401-1 New employee hires and employee turnover	Employee satisfaction	It is not yet possible to report the data in accordance with GRI 401-1. Due to the new requirements of the GRI and future legislation (ESRS requirements), international reporting channels must be established in order to be able to ensure reporting capability in the future. In addition, a new leading HR system has been implemented so that the reporting logic will change from next fiscal year. Instead of fluctuation, the sustainability report currently shows the average length of service and the rate of voluntary resignation.
GRI 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	Human resources Employee satisfaction	Company benefits are also offered to part-time employees.
Diversity
GRI 3-3 Management of material topics	Diversity Risk management
GRI 405-1 Diversity of governance bodies and employees	Diversity	A breakdown per employee category according to GRI 405-1 b has not yet been drawn up. Due to the new requirements of the GRI and future legislation (ESRS requirements), international reporting channels must be established in order to be able to ensure reporting capability in the future. In addition, a new leading HR system has been implemented so that the reporting logic will change and be restructured from next fiscal year.
GRI 405-2 Ratio of basic salary and remuneration of women to men		It is not yet possible to report the data in accordance with GRI 405-2. Due to the new requirements of the GRI and future legislation (ESRS requirements), international reporting channels must be established in order to be able to ensure reporting capability in the future. In addition, a new leading HR system has been implemented so that the reporting logic will change from next fiscal year.
GRI 406-1 Incidents of discrimination and corrective actions taken		The number of cases of discrimination cannot yet be presented. Due to the new requirements of the GRI and future legislation (ESRS requirements), international reporting channels must be established in order to be able to ensure reporting capability in the future. In addition, a new leading HR system has been implemented so that the reporting logic will change from next fiscal year.
Donations & sponsorship
GRI 3-3 Management of material topics	Donations & sponsorship Risk management