Materiality assesment

Last year, in preparation for the non-financial report, we set up an internal process to identify the key topics under the Corporate Social Responsibility Directive Implementation Act (CSR-RUG) pursuant to sections 315b et seq. and 289b et seq HGB. This list was then analysed. We declared those topics to be material that were particularly relevant both in terms of their impact on the aforementioned areas of focus and in understanding DEUTZ’s development, performance and position. To get to this stage, we first conducted a survey among internal contacts. The results of this survey were then discussed in a workshop before undergoing a final assessment by the Board of Management. 

The materiality matrix encompasses the dimensions ‘Relevance of the DEUTZ Group’s impacts on the areas of focus’ and ‘Relevance for understanding the development, performance and position of the DEUTZ Group’.

DEUTZ Group: Materiality matrix

P068_Chart: DEUTZ Group: Materiality matrix

The following key issues were identified for each area of focus: 

  • Environmental matters: environmental management systems, resource efficiency, air and climate
  • Treatment of employees: working conditions, health, safety and human capital
  • Social responsibility: product responsibility
  • Compliance: general compliance, measures to combat corruption and bribery, corporate governance
  • Overarching topics: customer satisfaction, innovation, supplier management

In the following section, we report on the 13 key topics on the basis of the criteria specified under CSR-RUG. 

The materiality assessment revealed that the subject of human rights has little relevance in terms of impacts on the areas of focus and in terms of understanding the development, performance and position of our Company because our compliance with applicable domestic and international laws and collectively agreed working conditions means that human rights infringements can essentially be ruled out. Furthermore, it emerged that there were no material risks with regard to our business activities, to our business relationships, products and services, and to the non-financial areas.