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 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.