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Sustainability report 2024

ESRS-Index

ESRS 2 IRO-2, ESRS 2 Appendix B

List of incorporations by references
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ESRS disclosure requirement Sustainability statement section Incorporation by reference
ESRS 2 - General information
BP-1 Scope of consolidation of the non-financial statement Basis for preparation Annual Report 2024, pp. 118 ff.
GOV-5 Risk management system and internal audit and controls of the Zeppelin Group Sustainability governance and strategy: Risk management Annual Report 2024, pp. 101 ff.
SBM-1 Description of the business purpose, business models and significant product groups and services of the SBUs Sustainability governance and strategy Annual Report 2024, p. 86
Disclosure requirements in ESRS covered by the Sustainability statement
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ESRS standard Sustainability statement section
ESRS 2 – General information General information
BP-1 General principles for the preparation of sustainability statement Basis for preparation
BP-2 Information related to specific circumstances Basis for preparation
GOV-1 The role of the administrative, management and supervisory bodies Sustainability governance and strategy
GOV-2 Information and sustainability issues dealt with by the company's administrative, management and supervisory bodies Sustainability governance and strategy
GOV-3 Integration of sustainability-related performance in incentive systems No details yet
GOV-4 Statement on due diligence Sustainability governance and strategy
GOV-5 Risk management and internal controls for sustainability reporting Sustainability governance and strategy
SBM-1 Strategy, business model and value chain Sustainability governance and strategy
SBM-2 Interests and views of stakeholders Management of impacts, risks and opportunities
SBM-3 Material impacts, risks and opportunities (IROs) and their interaction with strategy and business model Management of impacts, risks and opportunities
IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities Management of impacts, risks and opportunities
IRO-2 ESRS Index: List of fulfilled disclosure requirements Appendix
ESRS E1 – Climate change Environmental information
E1 SBM-3 Material impacts, risks and opportunities (IROs) related to climate change Governance and strategy
E1 IRO-1 Description of the processes to identify and assess material climate-related impacts, risks and opportunities ESRS 2 – Double materiality assessment process
E1-1 Transition plan for climate change mitigation Governance and strategy
E1-2 Policies related to climate change Management of impacts, risks and opportunities
E1-3 Actions and resources related to climate change Management of impacts, risks and opportunities
E1-4 Targets related to climate change Targets and metrics
E1-5 Energy consumption and energy mix Targets and metrics
E1-6 GHG emissions in Scope 1 and 2 No information on Scope 3 emissions yet
E1-7 GHG removals and GHG mitigation projects financed through carbon credits No details yet
E1-8 Internal carbon pricing Targets and metrics
E1-9 Anticipated financial effects from material physical and transition risks and potential climate-related opportunities No details yet
ESRS E2 – Pollution Environmental information
E2 SBM-3 Material impacts, risks and opportunities (IROs) related to pollution E2 Pollution
E2 IRO-1 Description of the processes to identify and assess material IROs related to pollution ESRS 2 – Double materiality assessment process
E2-1 Policies related to pollution Management of impacts, risks and opportunities
E2-2 Actions related to pollution Management of impacts, risks and opportunities
E2-3 Targets related to pollution Targets and metrics
E2-4 Air, water and soil pollution No details yet
E2-5 Substances of concern and substances of very high concern No details yet
E2-6 Anticipated financial effects from IROs related to pollution No details yet
ESRS E3 – Water and marine resources Environmental information
E3 SBM-3 Material impacts, risks and opportunities (IROs) related to water and marine resources E3 Water and marine resources
E3 IRO-1 Description of the processes to identify and assess material IROs related to water and marine resources ESRS 2 – Double materiality assessment process
E3-1 Policies related to water and marine resources Management of impacts, risks and opportunities
E3-2 Actions related to water and marine resources Management of impacts, risks and opportunities
Targets and metrics
E3-4 Water consumption Not material
E3-5 Anticipated financial effects from IROs related to water and marine resources No details yet
ESRS E4 – Biodiversity and ecosystems Environmental information
E4 SBM-3 Material impacts, risks and opportunities (IROs) related to biodiversity and ecosystems Strategy
E4 IRO-1 Description of the processes to identify and assess material IROs related to biodiversity and ecosystems ESRS 2 – Double materiality assessment process
E4-1 Transition plan and consideration of biodiversity and ecosystems in strategy and business model Strategy
E4-2 Policies related to biodiversity and ecosystems Management of impacts, risks and opportunities
E4-3 Actions related to biodiversity and ecosystems Management of impacts, risks and opportunities
E4-4 Targets related to biodiversity and ecosystems Targets and metrics
E4-5 Metrics for impacts related to biodiversity and ecosystems No details yet
E4-6 Anticipated financial effects from IROs related to biodiversity and ecosystems No details yet
ESRS E5 – Circular economy Not material
ESRS S1 – Zeppelin workforce Social information
S1 SBM-2 Interests and views of stakeholders ESRS 2 – Stakeholder engagement
S1 SBM-3 Material impacts, risks and opportunities (IROs) related to Zeppelin's workforce Strategy
S1-1 Policies related to Zeppelin's workforce Management of impacts, risks and opportunities
S1-2 Procedure for involving Zeppelin's workforce and employee representatives in relation to impacts Management of impacts, risks and opportunities
S1-3 Processes for improving negative impacts and channels through which Zeppelin's workforce can raise concerns Management of impacts, risks and opportunities
S1-4 Actions related to Zeppelin's workforce Management of impacts, risks and opportunities
S1-5 Targets related to Zeppelin's workforce Targets and metrics
S1-6 Metrics related to Zeppelin's workforce Targets and metrics
S1-7 Metrics related to Zeppelin's external workforce No details yet
S1-8 Collective bargaining coverage and social dialogue No details yet
S1-9 Diversity metrics Targets and metrics
S1-10 Adequate wages Not material
S1-11 Social protection Not material
S1-12 Persons with disabilities Not material
S1-13 Training and skills development metrics No details yet
S1-14 Health and safety metrics Targets and metrics
S1-15 Work-life balance metrics Targets and metrics
S1-16 Remuneration metrics (pay gap and total remuneration) Not material
S1-17 Incidents, complaints and severe human rights impacts No details yet
ESRS S2 – Workers in the value chain Social information
S2 SBM-2 Interests and views of stakeholders ESRS 2 – Stakeholder engagement
S2 SBM-3 Material impacts, risks and opportunities (IROs) and their interaction with strategy and business model Strategy
S2-1 Policies related to labor in the value chain Management of impacts, risks and opportunities
S2-2 Procedure for involving workers in the value chain in relation to impacts Management of impacts, risks and opportunities
S2-3 Processes to improve negative impacts and channels through which workers in the value chain can raise concerns Management of impacts, risks and opportunities
S2-4 Actions related to workers in the value chain Management of impacts, risks and opportunities
S2-5 Targets related to workers in the value chain Targets and metrics
ESRS S3 – Affected communities Not material
ESRS S4 – Consumers and end-users Not material
ESRS G1 – Business conduct Governance information
G1 GOV-1 The role of the administrative, management and supervisory bodies ESRS 2 - Sustainability governance and strategy
G1 SBM-3 Material impacts, risks and opportunities (IROs) related to business conduct G1 Business conduct
G1 IRO-1 Description of the processes to identify and assess material IROs related to business conduct ESRS 2 – Double materiality assessment process
G1-1 Corporate culture and policies Management of impacts, risks and opportunities
G1-2 Management of relationships with suppliers Management of impacts, risks and opportunities
G1-3 Prevention and detection of corruption and bribery Not material
G1-4 Incidents of corruption or bribery Targets and metrics
G1-5 Political influence and lobbying activities Not material
G1-6 Payment practices Not material
Disclosure requirements from other EU legislation
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Disclosure requirement EU legislation Section in the sustainability statement
ESRS 2 GOV-1 Gender diversity in the management and supervisory bodies SFDR reference, benchmark regulation reference Administrative, management and supervisory bodies
ESRS 2 GOV-1 Percentage of members of the management body who are independent Benchmark Regulation Reference Administrative, management and supervisory bodies
ESRS 2 GOV-4 Integration of sustainability-related performance in incentive systems SFDR reference Administrative, management and supervisory bodies
ESRS 2 SBM-1 Participation in activities related to fossil fuels SFDR reference, Pillar 3 reference, benchmark regulation reference Not material
ESRS 2 SBM-1 Participation in activities related to the manufacture of chemicals SFDR reference, benchmark regulation reference Not material
ESRS 2 SBM-1 Participation in activities in connection with controversial weapons SFDR reference, benchmark regulation reference Not material
ESRS 2 SBM-1 Participation in activities related to the cultivation and production of tobacco Benchmark Regulation Reference Not material
ESRS E1-1 Transition plan to achieve climate neutrality by 2050 EU Climate Law Reference E1 Climate change: Strategy
ESRS E1-1 Companies that are exempt from the reference values agreed in Paris Pillar 3 reference, benchmark regulation reference Not material
ESRS E1-4 GHG emission reduction targets SFDR reference, Pillar 3 reference, benchmark regulation reference E1 Climate change: Targets and metrics
ESRS E1-5 Energy consumption from fossil fuels, broken down by source (climate-intensive sectors only) SFDR reference Not material
ESRS E1-5 Energy consumption and energy mix SFDR reference E1 Climate change: Targets and metrics
ESRS E1-5 Energy intensity in connection with activities in climate-intensive sectors SFDR reference Not material
ESRS E1-6 Gross GHG emissions in Scope 1, 2 and 3 categories and total GHG emissions SFDR reference, Pillar 3 reference, benchmark regulation reference E1 Climate change: Targets and metrics
ESRS E1-6 Intensity of gross GHG emissions SFDR reference, Pillar 3 reference, benchmark regulation reference E1 Climate change: Targets and metrics
ESRS E1-7 Removal of greenhouse gases and CO2allowances EU Climate Law Reference No details yet
ESRS E1-9 Risk position of the reference value portfolio against climate-related physical risks Benchmark Regulation Reference No details yet
ESRS E1-9 Breakdown of monetary amounts by acute and chronic physical risk Pillar 3 reference No details yet
ESRS E1-9 Location of significant assets with material physical risk Pillar 3 reference No details yet
ESRS E1-9 Breakdown of the carrying amount of its properties by energy efficiency class Pillar 3 reference No details yet
ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities Benchmark Regulation Reference No details yet
ESRS E2-4 Quantity of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and land SFDR reference No details yet
ESRS E3-1 Water and marine resources SFDR reference E3 Water and marine resources: Management of IROs
ESRS E3-1 Special concept SFDR reference Not material
ESRS E3-1 Sustainable oceans and seas SFDR reference Not material
ESRS E3-4 Total amount of water recovered and reused SFDR reference Not material
ESRS E3-4 Total water consumption in m3per net revenue from own activities SFDR reference Not material
ESRS 2 - SBM-3 - E4 Biodiversity and ecosystems SFDR reference E4 Biodiversity and ecosystems: Management of IROs
ESRS E4-2 Sustainable processes or Policies in the area of land use and agriculture SFDR reference E4 Biodiversity and ecosystems: Management of IROs
ESRS E4-2 Sustainable processes or Policies in the area of oceans/seas SFDR reference Not material
ESRS E4-2 Policies for combating deforestation SFDR reference Not material
ESRS E5-5 Non-recycled waste SFDR reference Not material
ESRS E5-5 Hazardous and radioactive waste SFDR reference Not material
ESRS 2 SBM3 - S1 Risk of forced labor SFDR reference Not material
ESRS 2 SBM3 - S1 Risk of child labor SFDR reference Not material
ESRS S1-1 Commitments in the area of human rights policy SFDR reference Corporate policies
ESRS S1-1 Due diligence provisions relating to issues covered by the International Labor Organization's Fundamental Conventions 1 through 8 Benchmark Regulation Reference Corporate policies
ESRS S1-1 Procedures and measures to combat human trafficking SFDR reference Not material
ESRS S1-1 Concept or management system for the prevention of work-related accidents SFDR reference Integrated management system
ESRS S1-3 Processing of complaints SFDR reference S1 Zeppelin workforce: Management of IROs
ESRS S1-14 Number of fatalities and number and rate of work-related accidents SFDR reference, benchmark regulation reference S1 Zeppelin workforce: Targets and metrics
ESRS S1-14 Number of days lost due to injury, accident, death or illness SFDR reference S1 Zeppelin workforce: Targets and metrics
ESRS S1-16 Unadjusted gender pay gap SFDR reference, benchmark regulation reference Not material
ESRS S1-16 Excessive remuneration of members of the management bodies SFDR reference Not material
ESRS S1-17 Cases of discrimination SFDR reference No details yet
ESRS S1-17 Non-compliance with the United Nations Guiding Principles on Business and Human Rights and the OECD Guidelines SFDR reference, benchmark regulation reference No details yet
ESRS 2 SBM3 - S2 Significant risk of child labor or Forced labor in the value chain SFDR reference S2 Workers in the value chain: Management of IROs
ESRS S2-1 Commitments in the area of human rights policy SFDR reference Corporate policies
ESRS S2-1 Policies related to labor in the value chain SFDR reference S2 Workers in the value chain: Management of IROs
ESRS S2-1 Non-compliance with the United Nations Guiding Principles on Business and Human Rights and the OECD Guidelines SFDR reference, benchmark regulation reference Not material
ESRS S2-1 Due diligence provisions relating to issues covered by the International Labor Organization's Fundamental Conventions 1 through 8 Benchmark Regulation Reference S2 Workers in the value chain: Management of IROs
ESRS S2-4 Problems and incidents relating to human rights within the pre- and post-war period downstream value chain SFDR reference S2 Workers in the value chain: Management of IROs
ESRS S3-1 Commitments in the area of human rights policy SFDR reference Not material
ESRS S3-1 Non-compliance with the United Nations Guiding Principles on Business and Human Rights, the ILO or the OECD Guidelines SFDR reference, benchmark regulation reference Not material
ESRS S3-4 Problems and incidents in connection with human rights SFDR reference Not material
ESRS S4-1 Policies related to consumers and end users SFDR reference Not material
ESRS S4-1 Non-compliance with the United Nations Guiding Principles on Business and Human Rights and the OECD Guidelines SFDR reference, benchmark regulation reference Not material
ESRS S4-4 Problems and incidents in connection with human rights SFDR reference Not material
ESRS G1-1 United Nations Convention against Corruption SFDR reference G1 Business conduct: Management of IROs
ESRS G1-1 Protection of whistleblowers SFDR reference G1 Business conduct: Management of IROs
ESRS G1-4 Fines for violations of corruption and bribery regulations SFDR reference, benchmark regulation reference G1 Business conduct: Targets and metrics
ESRS G1-4 Standards for combating corruption and bribery SFDR reference G1 Business conduct: Targets and metrics
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ESRS-Index