(1) The non-financial statement within the meaning of section 289b is to include a brief description of the business model of the share capital company.
(2) Moreover, the non-financial statement at a minimum is to refer to the following aspects:
1. environmental matters, whereby the information may relate, for instance, to greenhouse gas emissions, water consumption, air pollution, the use of renewable and/or non-renewable energy or the protection of biological diversity,
2. employee-related matters, whereby the information may relate, for instance, to the actions taken to ensure gender equality, the working conditions, implementation of fundamental conventions of the International Labour Organisation, respect for the right of workers to be informed and consulted, social dialogue, respect for trade union rights, health and safety at work,
3. social matters, whereby the information may relate, for instance, to the dialogue at the local or regional level or the actions taken to ensure the protection and the development of local communities,
4. respect for human rights, whereby the information may relate, for instance, to the prevention of human rights abuses, and
5. combating corruption and bribery, whereby the information may relate, for instance, to the instruments in place to fight corruption and bribery.
(3) The aspects set out in subsection (2) are to be supplemented in the non-financial statement in each case by that information that is necessary for an understanding of the share capital company's business development, performance and position, as well as of the impact of its activity on the aspects set out in subsection (2), including
1. a description of the policies pursued by the share capital company, including due diligence processes applied by the share capital company,
2. the outcome of the policies set out in number 1,
3. the principal risks that are related to the own business operations of the share capital company and that are highly likely to cause, now or in the future, seriously adverse impacts on the aspects set out in subsection (2), as well as how the share capital company manages those risks,
4. the principal risks related to the share capital company’s business relationships, products and services which are very likely to cause, now or in future, seriously adverse impacts on the aspects set out in subsection (2), insofar as the information is material and the reporting about these risks is proportionate, as well as how the share capital company manages those risks,
5. the key non-financial performance indicators most relevant to the share capital company’s business operations,
6. insofar as this is required for ease of understanding, references to amounts itemised in the annual financial statements along with additional explanations.
(4) Where the share capital company does not pursue policies with regard to one or several of the aspects set out in subsection (2), it is to provide a clear and reasoned explanation for not doing so in the non-financial statement instead of providing the information regarding the aspect concerned as stipulated by subsection (3) nos. 1 and 2.