Since 2012, we have reported on our full year financial, social, and environmental performance in one integrated report (“SAP Integrated Report”) which is available at www.sapintegratedreport.com. The SAP Integrated Report 2015 contains a comprehensive and integrated presentation of our performance in 2015 based on both financial and non-financial measures and is exclusively available online. Additionally, we continue to provide the “SAP Annual Report 2015.” This report is an excerpt from the SAP Integrated Report 2015 which comprises all of the information legally required to be presented to our shareholders. This SAP Annual Report 2015 is available in PDF format as well as in print.
The financial reporting presented in the SAP Integrated Report includes our Consolidated Financial Statements, our combined Management Report, and certain financial measures derived from our management reporting. The non-financial data presented includes aspects of intellectual, human, social and relationship, and environmental capitals derived from our materiality assessment.
Our online SAP Integrated Report is aligned with the content elements suggested in the International Integrated Reporting Framework of the International Integrated Reporting Council (IIRC).
Basis of Presentation
Our combined Management Report is prepared in accordance with sections 315 and 315a of the German Commercial Code and German Accounting Standards No. 17 and 20. The combined Management Report is also a management commentary complying with the International Financial Reporting Standards (IFRS) Practice Statement Management Commentary.
Our Consolidated Financial Statements are prepared in accordance with IFRS. Internal control over financial reporting ensures the reliability of the information presented in the Consolidated Financial Statements. Our executive management has confirmed the effectiveness of our internal controls over financial reporting.
The social and environmental data and information included in the SAP Integrated Report is prepared in accordance with the core option of the international guidelines G4 of the Global Reporting Initiative (GRI). We applied the GRI principles for defining report content (sustainability context, stakeholder inclusiveness, materiality, and completeness). We applied the principle of sustainability context in a number of ways, such as looking at global issues or trends including climate change and demographic shifts. For example, we assessed our greenhouse gas emissions in the context of the emissions of the entire information and communications technology landscape, with particular focus on the abatement potential of the industry. When it comes to completeness, we recognize that while we comply with this principle in reporting on our own operations, we are still developing methodologies to reliably quantify our impact through our solutions. In addition, the non-financial information has been prepared by applying the principles of inclusivity, materiality, and responsiveness. Greenhouse gas data was prepared based on the Greenhouse Gas Protocol.
All financial and non-financial data and information for the reporting period was aggregated and reported utilizing SAP software solutions and was sourced from the responsible business units.
The reporting period is fiscal year 2015. The report encompasses SAP SE and all subsidiaries of the SAP Group. To make this report as current as possible, we have included relevant information available up to the auditor’s opinion and the responsibility statement dated February 25, 2016. The report is available in English and in German.
Independent Audit and Assurance
KPMG AG Wirtschaftsprüfungsgesellschaft has audited our Consolidated Financial Statements and our combined Management Report (see the Independent Auditor’s Report). Additionally, KPMG has provided assurance on selected non-financial, social, and environmental data and information in accordance with the International Standard on Assurance Engagements (ISAE) 3000, and 3410 (“Assurance Engagements on Greenhouse Gas Statements”), two pertinent standards for the assurance of sustainability reporting. Where our SAP Integrated Report makes reference to our SAP public Web site, that Web site information is unaudited. Both the Independent Auditor’s Report and the Independent Assurance Report for non-financial information are available in the Independent Auditor's Report and Independent Assurance Report section.