About this non-financial report
In accordance with section 315b et seq. and section 289b et seq. of the German Commercial Code (HGB), DEUTZ will publish a separate combined non-financial report (‘non-financial report’) for each financial year from 2017. The content of this report covers both the DEUTZ Group and the parent company DEUTZ AG and is issued as a separate report. Unless otherwise indicated, all disclosures pertain to the Group (‘DEUTZ’) as a whole. Disclosures that relate only to DEUTZ AG are labelled accordingly. The non-financial report summarises the key issues pertaining to the following areas of focus: environmental matters, treatment of employees, social responsibility and measures to combat corruption and bribery. Corporate social responsibility at DEUTZ AG is not subject to reporting requirements according to the materiality assessment. However, it is also reported on in this non-financial report so as to provide a more rounded picture of the Company. Human rights are not reported on as they are not relevant to the Company’s situation and the resultant risks are not deemed to be material. Reference is made at the relevant points to further information contained in other parts of this annual report. References to disclosures outside the scope of the combined group management report or consolidated financial statements do not form part of the non-financial report.
This non-financial report has been produced with reference to the framework provided by the German Sustainability Code (DNK). It covers criteria 1, 3 and 6 of the DNK.
The non-financial report has been voluntarily submitted for a review with limited assurance pursuant to ISAE 3000 (Revised).
Using the net method, we identified no material risks in relation to our own business activity or to our business relationships, products and services pursuant to sections 289c (3) nos. 3 and 4 HGB. All other information on opportunities and risks are presented in the opportunity and risk report of the combined management report.