罗兰贝格2024年ESG报告

Munich,September 2025 Table of Contents Sustainability statement 2024 based on the European Sustainability Reporting Standards (ESRS)..................5ESRS 2 General...................................................................................................................................................................................5GOV-1 The role of the administrative, management and supervisory bodies.......................................................5GOV-2 Information provided to and sustainability matters addressed by the undertaking’sadministrative, management and supervisory bodies............................................................................................6GOV-3 Integration of sustainability-related performance in incentive schemes.................................................6GOV-4 Statement on sustainability due diligence...................................................................................................................7GOV-5 Risk management and internal controls over sustainability reporting.......................................................8SBM-1 Strategy, business model and value chain...................................................................................................................9SBM-2 Interests and views of stakeholders..............................................................................................................................10SBM-3 Material impacts, risks and opportunities and their interaction with strategy and businessmodel.................................................................................................................................................................................................12IRO-1 Description of the process to identify and assess material impacts, risks and opportunities......14IRO-2 Disclosure requirements in ESRS covered by the undertaking’s sustainability statements...........17Reference table.........................................................................................................................................................................................17List of data points that derive from other EU legislation...................................................................................................21MDR–Minimum disclosure requirements...................................................................................................................................23E1–Climate change........................................................................................................................................................................27ESRS 2 GOV-3–Integration of sustainability-related performance in incentive schemes..........................27E1-1 Transition plan for climate change mitigation.............................................................................................................27ESRS 2 SBM-3–Material impacts, risk and opportunities and their interaction with strategy andbusiness model.............................................................................................................................................................................31ESRS 2 IRO-1–Description of the processes to identify and assess material climate-related impacts,risks and opportunities.............................................................................................................................................................34E1-2 Policies related to climate change mitigation and adaptation.........................................................................36E1-3 Actions and resources in relation to climate change policies............................................................................37E1-4 Targets related to climate change mitigation and adaptation........................................................................40E1-5 Energy consumption and mix................................................................................................................................................42E1-6 Gross scope 1, 2, 3 and total GHG emissions...............................................................................................................43E1-7 GHG removals and GHG mitigation projects financed through carbon credits......................................45E1-8 Internal carbon pricing...............................................................................................................................................................45E1-9 Anticipated financial effects from material physical and transition risks and potential climate-related opportunities................................................................................................................................................................46S1–Own workforce...............................................................................................................................