Non-financial reporting

HHLA bases its 2024 non-financial reporting on the scientific opinion of the Institut der Wirtschaftsprüfer (German Institute of Public Auditors in Germany - IDW) because the European Corporate Sustainability Reporting Directive (CSRD) has not yet been implemented in German law. The opinion confirms the existing legal framework, which is why HHLA is continuing with its previous 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 Environment, EU Taxonomy, Society and Corporate Governance. The elements of the non-financial statement were audited with limited assurance and are marked as such. About this report

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”. The results were reviewed and confirmed by internal experts for this financial year. 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.