ESG Reporting Frameworks
Find the collection of responses to the different ESG reporting frameworks on this page.
Principal Adverse Impact (PAI) indicators
In the interest of our investors, we provide a summary of the Principal Adverse Impact (PAI)indicators, conforming to the standards set by the Sustainable Finance Disclosure Regulation (SFDR). PAI are defined by the EU as “negative, material, or likely to be material effects on sustainability factors that are caused, compounded by, or directly linked to investment decisions and advice performed by the legal entity.” From 2024 SAP intends to present its report as per the Corporate Sustainability Reporting Directive (CSRD) guidelines and in alignment with the European Sustainability Reporting Standards (ESRS).
Sustainable Finance: EU Taxonomy Disclosures
Following Article 8 of Regulation 2020/852 of the European Parliament and of the Council of the European Union (EU Taxonomy), we have included information on how and to what extent SAP’s activities are associated with economic activities that qualify as environmentally sustainable under this regulation.
Global Reporting Initiative (GRI)
SAP SE has reported in accordance with the GRI Standards for the period from January 1, 2023, to December 31, 2023. The GRI 1 used was GRI 1: Foundation 2021.
The 11 material topics in this GRI Content Index were selected based on the comprehensive materiality assessment conducted in 2022 and reflect the requirements of GRI 3: Material Topics. We have clustered these topics according to the relevant non-financial matters set out in the German Commercial Code (Handelsgesetzbuch, HGB) (exception: the material topic “ethics and compliance” is not clustered under “Anti-corruption and bribery matters” as the corresponding GRI standards are defined more broadly). We present the interconnection between the GRI topic-specific disclosures that are material to SAP and the 17 United Nations Sustainable Development Goals (UN SDGs).
Sustainability Accounting Standards Board (SASB)
SAP maps existing sustainability disclosures to the standards of the Sustainability Accounting Standards Board (SASB). The table presents a set of sustainable indicators based on the SASB standards for Software and IT Services (Version 2023-06).
World Economic Forum – Stakeholder Capitalism Metrics (WEF)
To support long-term value creation, SAP has committed to applying the World Economic Forum (WEF) Stakeholder Capitalism Metrics and encourages further global standardization and convergence in the ESG reporting landscape. We include the standards in our own reporting and also offer the framework in our core sustainability software solutions.
United Nations Sustainable Development Goals (UN SDGs)
The 17 United Nations Sustainable Development Goals (SDGs) provide a globally accepted framework anchored in human rights, which we use for communicating our purpose to “help the world run better and improve people’s lives.” We strive to execute on this purpose by being a role model for sustainable, purpose-led operations and by enabling our customers to operate in a sustainable way.
Following the adoption of the SDGs by world leaders in September 2015, we identified and aligned existing initiatives with all 17 SDGs. For example, we looked at the environmental and social impacts of customers using SAP technology and applications, linking these impacts to the SDGs.
Taskforce on Climate-Related Financial Disclosure (TCFD)
The TCFD recommends companies to disclose their climate-related financial risks to investors, lenders, insurers, and other stakeholders.