Non-financial reporting

HHLA's non-financial statement is based on the Global Reporting Initiative (GRI) standards “GRI 1: Foundation 2021”, “GRI 2: General disclosures 2021” and disclosures in line with the GRI topic standards for each topic deemed material in accordance with HGB requirements. Furthermore, the UN’s Sustainable Development Goals (SDGs) serve as a framework for determining and aligning our sustainability activities. Corporate and sustainability strategy

The non-financial statement is roughly divided into the sections Ecology, EU Taxonomy, Society and Corporate Governance. The non-financial statement does not, however, include the subchapters "Headcount and Personnel Structure" and "Corporate Management Declaration". Due to their thematic proximity, both sub-chapters have been structurally assigned to the section "Society" in the chapter "Working World and Employment" and to the section "Corporate Governance", respectively. They are part of the audit of the Group management report and were audited with reasonable assurance.

HHLA regularly carries out a materiality analysis to determine the most important non-financial topics. This was conducted most recently in November 2021. The analysis was based on the valid GRI Standard at the time “GRI 101: Foundation 2016”. Given the upcoming introduction of the Corporate Sustainability Reporting Directive (CSRD), HHLA decided not to initiate a new materiality analysis in 2022 in accordance with the GRI Standard “GRI 3: Material topics 2021” in order to integrate the new requirements of the CSRD in the next survey. Materiality analysis

Where appropriate, the results of this analysis are then attributed to the aspects listed in Section 289c HGB: Environmental Aspects, Employee Aspects, Social Aspects, Respecting Human Rights and Combating Bribery and Corruption. The reconciliation of the reportable aspects as per Section 289c HGB with the topics deemed material by HHLA is shown in the table below.