Combined non-financial statement of METRO AG

With this chapter, METRO AG fulfils its duty to produce a non-financial statement (NFS) for the parent company, pursuant to § 289b-e of the German Commercial Code, and a non-financial group statement, pursuant to § 315b-c together with § 289c-e of the German Commercial Code, in the form of a consolidated non-financial statement. As a separate chapter, this declaration constitutes a part of the combined management report. Unless stated otherwise, the concepts described here apply to the entire group as well as the parent company. The NFS takes into account both the continuing operations and the discontinued operations of Real. The METRO AG Management Board is fully involved in all topics presented here and is regularly updated about their progress.

The NFS is integrated in the combined management report. It was produced in consideration of the GRI Sustainability Reporting Standards and the UN Global Compact. The contents are not subject to statutory of the annual and consolidated financial statements, but are part of the limited assurance engagement according to ISAE 3000 and ISAE 3410 by KPMG AG Wirtschaftsprüfungsgesellschaft. The assurance report of the independent auditor is available under

Business model

A procedure that assesses an organisation’s processes and structures according to previously formulated standards and guidelines. Audits shed light on the effectiveness of process optimisation measures. If an audit is conducted by an external auditor, the certificate issued after the review can be used as evidence of adherence to standards.