About This Report
Since 2012, we have reported on our full-year financial, social, and environmental performance in one integrated report (“SAP Integrated Report”) available at www.sapintegratedreport.com. The SAP Integrated Report 2016 contains a comprehensive and integrated presentation of our performance in 2016 based on both financial and non-financial measures and is available online.
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 information relates to topics derived from our materiality assessment including business conduct, climate and energy, human and digital rights, human capital, impact on society, and innovation.
The 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 G4 Sustainability Reporting Guidelines of the Global Reporting Initiative (GRI). We apply the GRI principles for defining report content (sustainability context, stakeholder inclusiveness, materiality, and completeness). We consider the principle of sustainability context in a number of ways, such as by looking at global issues or trends including climate change and demographic shifts. For example, we assess 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 is prepared by applying the principles of inclusiveness, materiality, and responsiveness.
Greenhouse gas data is prepared based on the Greenhouse Gas Protocol.
All financial and non-financial data and information for the reporting period is reported utilizing SAP software solutions and sourced from the responsible business units.
The reporting period is fiscal year 2016. 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 22, 2017. The report is available in English and 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 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 SAP’s 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 section and the Independent Assurance Report section.
Concept and Realization
This report was designed by SAP and created with SAP S/4HANA software and the SAP BusinessObjects Disclosure Management application.