The Non-Financial Group Report

The non-financial report explains the objectives, strategies, measures and key figures relating to the main sustainability topics of the HORNBACH Group: PDF (249.82 kB)

In addition, key sustainability indicators are compiled in our ESG Statbook: XLSX (69.40 kB)

Materiality analyses

Pursuant to § 289c (3) of the German Commercial Code (HGB), non-financial topics count as material when they have significant implications for CSR aspects (environment, employees, human rights, social welfare, and anti-corruption) and are also relevant to the Group’s business activities (business performance, business results, and situation).

In the 2021/22 financial year, the managers responsible for the respective topics at the Group, including representatives of both HORNBACH Baumarkt AG and Hornbach Immobilien AG and of HORNBACH Baustoff Union GmbH, reviewed whether their assessment of the non-financial topics within the Group’s own business activities or supply chain and at customers which impact on the aspects defined in § 289c (2) HGB had changed to any significant extent compared with their assessment in the previous year. To this end, in an updated materiality matrix the non-financial topics were evaluated in terms of their relevance for our business activities and their implications for the aspects defined in § 289c (2) HGB.

The managers responsible for the respective topics concluded that, in addition to the seven topics reported in the previous year, the topics of “CO2 emissions” and “Disposal and recycling” are also material both in respect of business activities and of the aspects defined in § 289c (2) HGB. The topics allocated to the “Employee” aspect have been reorganized, with “Employee health” also being defined as a standalone topic. The 2021/22 Non-Financial Group Report has therefore been based on the following topics:

1. Product range and customer information

2. Responsible procurement

3. Product responsibility

4. Employer attractiveness

5. Employee recruitment and development

6. Employee health

7. CO2 emissions

8. Disposal and recycling

9. Compliance (voluntary disclosures, as not material within the meaning of Section 289c (3) HGB)

The findings were agreed with the Board of Management of HORNBACH Management AG in order to ensure consistent and comprehensive reporting for the overall Group.

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Half-Year Financial Report 2022/2023 as of August 31, 2022


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