Disclosures in Relation to Specific Circumstances
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General Disclosures
Changes in the Preparation or Presentation of Sustainability Information
In the 2025 NFS, we included additional information and metrics that were not previously reported in order to align our reporting more closely with the ESRS requirements. Compared to the previous year, this has resulted in changes to the presentation and addition of sustainability information in individual chapters, including ESRS E1, ESRS E5, and ESRS S1. For example, the key figure tables in chapters ESRS E1 and ESRS E5 have been restructured or supplemented.
Any other methodological changes in the reporting period resulting in adjustments to or recalculations of metrics (e.g., new scientific findings such as the “Intergovernmental Panel on Climate Change” (IPCC) reports) are also explained at the appropriate points in the report (chapters ESRS E1, ESRS E5, ESRS S1, and ESRS S2).
Estimates and Extrapolations
To ensure data completeness, we use estimates or extrapolations based on comparable units for corporate entities within the scope of consolidation for which data is not collected directly due to materiality thresholds or limited availability.
We also use partly estimates when calculating metrics in cases that extend beyond Group boundaries, such as Scope 3 emissions, as these involve complex and often indirect processes of data collection from our value chain.
Due to the nature of data collection and the methodologies applied, there may be measurement uncertainties. These uncertainties arise from the availability, completeness, and quality of the underlying data; the use of different measurement and recording systems; and dependencies on supplier or partner data.
In-depth information on the methods used for these estimates is provided at the relevant points in the report.