CSRD
(Corporate Sustainability Reporting Directive)
SAP's Sustainability Statement Prepared According to ESRS
As a German listed entity, SAP will be subject to the Corporate Sustainability Reporting Directive (CSRD) once transposed into German law. Since 2024, we have been reporting following the European Sustainability Reporting Standards (ESRS) - the standards that will be mandatory under CSRD.
In our second year of reporting Sustainability Information under ESRS, we focused on enhancing the structure and navigation of our Sustainability Statement. To do this, we created visuals to introduce our topical chapters, show all IROs and our value chain, and more. Furthermore, we now give certain information, e.g., about our policies, in standardized tables.
Materiality
Materiality Assessment
To identify sustainability topics for our Integrated Report, we conduct a double materiality assessment (DMA). The DMA follows the European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD). The DMA evaluates sustainability topics from both financial (risks and opportunities) and impact (positive and negative impacts) perspectives; a single impact, risk, or opportunity (IRO) triggers materiality for an entire topic. The DMA is reassessed each year. Our most recent reassessment did not identify any additional topics as material for SAP.
Sustainability Strategy
Our Sustainability Strategy
At SAP, our mission is to help the world run better and improve people’s lives by embedding sustainability into our business and the businesses we serve.
Our strategic approach to sustainability focuses on three pillars—climate action, circular economy, and social responsibility—with dedicated programs and initiatives to drive positive change. We pledge to achieve net-zero emissions along our value chain by 2030, in line with a science-based 1.5 °C future.
Additionally, we aim to operate free of single-use plastics, strive toward zero e-waste in our operations, and respect and advance human rights across our value chain. Our efforts include fostering an equal, inclusive, and healthy workplace, powering equitable access to economic opportunity, education, and employment, and safeguarding ethical AI use, data protection, and privacy.
To support our customers on their sustainability journey, we offer a comprehensive suite of SAP Sustainability solutions. Our cloud-based, AI-enabled solutions are designed for companies of all sizes and industries, helping them embed sustainability into every aspect of their operations. Key offerings include SAP Sustainability Control Tower, SAP Sustainability Footprint Management, SAP Sustainability Data Exchange, SAP Responsible Design and Production, SAP Sustainability solutions for social responsibility, SAP Green Ledger, and SAP Business AI.
Further Content
Key Performance Indicators
You can find our main sustainability KPIs from the Integrated Report on the Environmental Performance and Social Performance pages. For the additional KPIs that we monitor, such as water consumption, please refer to the Report Data Hub.