Annual Report 2023

Non-financial reporting

Audit with limited assurance

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 sub-chapters “Headcount and Personnel Structure” and “Corporate Governance Declaration”. Due to their thematic proximity, both sub-chapters have, however, been structurally assigned to the section "Society" in the chapter "Working World and Employment" and to the sub-chapter "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 introduction of the new Corporate Sustainability Reporting Directive (CSRD), HHLA will initiate a new materiality analysis for the 2024 financial year in accordance with the European Sustainability Reporting Standards (ESRS 1) in order to take account of 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, respect for human rights and combating corruption and bribery. The reconciliation of the reportable aspects as per Section 289c HGB with the topics deemed material by HHLA is shown in the table below.

Reconciliation of the reportable minimum aspects in accordance with CSR-RUG with the material aspects and issues of relevance to HHLA

Content of the non-financial statement according to Sec 289c HGB


Strategic fields of action


Materially valued in the sense of double materiality according to Sec 289c para. 3 HGB


Index of reportable components of the non-financial statement








Environmental aspects


Climate-friendly logistic chains


  • Operation and expansion of climate friendly logistics chains


Climate-friendly logistic chains


Area optimisation


  • Efficient use of terminal area


Area optimisation


Climate protection and energy efficiency


  • Operational CO2 neutrality
  • Increase of energy efficiency










Employee aspects


Working world


  • Training and education of employees


Headcount and personnel structure
Personnel development


Occupational health and safety


  • Occupational safety according to international standards for employees


Occupational health and safety

Social aspects1














Respecting human rights1


Business ethics and integrity




Respect for human rights

Combating bribery and corruption1


Business ethics and integrity




Combating corruption and bribery










Development of shareholder value


  • Growth and profitability


Earnings position


Added value and innovation


  • Digitalisation for process optimisation
  • Increasing efficiency



Further aspects according to Sec 289c HGB





Indication of the frameworks used




About this report

Sustainability strategy




Corporate and sustainability strategy

Description of the business model




Operating activities

Material non-financial risks and their management


Risk management
Risks and opportunities


HHLA takes its responsibility for dealing with the social concerns of business partners, shareholders and the public, respect for human rights, the fight against corruption and bribery very seriously. However, in accordance with the double materiality principle set out in Section 289c (3) of the German Commercial Code (HGB), all matters relating to these aspects are not reportable for HHLA due to their lack of materiality to business. HHLA has decided to report information on these topics on a voluntary basis for reasons of transparency.

Not audited

The  GRI Content Index offers a further overview of reporting content that is deemed material.

EU Taxonomy
The EU taxonomy is a legally binding classification system that defines which economic activities of a company are considered sustainable. This is linked to specific requirements for the performance of business activities and the calculation methods of various key figures. The aim is to channel more investment into sustainable companies and technologies and thus support the European Union's 2050 climate neutrality target.

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