ESRS index

ESRS index under ESRS 2 IRO-2

Disclosure requirement		Name with reference
ESRS 2 General disclosures
ESRS 2 BP-1		General basis for preparation of the sustainability statement
ESRS 2 BP-2		Disclosures in relation to specific circumstances
ESRS 2 GOV-1		The role of the administrative, management, and supervisory bodies
ESRS 2 GOV-2		Information provided to and sustainability matters addressed by the undertaking’s administrative, management, and supervisory bodies
ESRS 2 GOV-3		Integration of sustainability-related performance in incentive schemes
ESRS 2 GOV-4		Statement on due diligence
ESRS 2 GOV-5		Risk management and internal controls over sustainability reporting
ESRS 2 SBM-1		Strategy, business model, and value chain
ESRS 2 SBM-2		Interests and views of stakeholders
ESRS 2 SBM-3		Material impacts, risks, and opportunities and their interaction with strategy and business modell (use of phase-in option for ESRS 2 SBM-3 para. 48e)
ESRS 2 IRO-1		Description of the process to identify and assess material impacts, risks, and opportunities
ESRS 2 IRO-2		Disclosure requirements in ESRS covered by the undertaking’s sustainability statement

Disclosure requirement		Name with reference
ESRS E1 – Climate change
ESRS 2 GOV-3 E1		Integration of sustainability-related performance in incentive schemes
ESRS E1‑1		Transition plan for climate change mitigation
ESRS 2 SBM-3 E1		Material impacts, risks, and opportunities and their interaction with strategy and business model (use of phase-in option for ESRS 2 SBM-3 para. 48e)
ESRS 2 IRO-1 E1		Description of the processes to identify and assess material impacts, risks, and opportunities
ESRS E1‑2		Policies related to climate change mitigation and adaptation
ESRS E1‑3		Actions and resources in relation to climate change policies
ESRS E1‑4		Targets related to climate change mitigation and adaptation
ESRS E1‑5		Energy consumption and mix
ESRS E1‑6		Gross Scopes 1, 2, 3 and total GHG emissions
ESRS E1‑7		GHG removals and GHG mitigation projects financed through carbon credits (ESRS E1-7 para. 56a not reported because not relevant to us)
ESRS E1‑8		Internal carbon pricing
ESRS E1‑9		Anticipated financial effects from material physical and transition risks and potential climate-related opportunities (use of phase-in option)

Disclosure requirement		Name with reference
ESRS E5 – Resource use and circular economy
ESRS 2 SBM-3 E5		Material impacts, risks, and opportunities and their interaction with strategy and business model (use of phase-in option for ESRS 2 SBM-3 para. 48e)
ESRS 2 IRO-1 E5		Description of the processes to identify and assess material impacts, risks, and opportunities
ESRS E5‑1		Policies related to resource use and circular economy
ESRS E5‑2		Actions and resources in relation to resource use and circular economy
ESRS E5‑3		Targets related to resource use and circular economy
ESRS E5‑4		Resource inflows
ESRS E5‑5		Resource outflows
ESRS E5‑6		Anticipated financial effects from material resource use and circular economy-related risks and opportunities (use of phase-in option)

Disclosure requirement		Name with reference
ESRS S1 – Own workforce
ESRS 2 SBM-2 S1		Interests and views of stakeholders
ESRS 2 SBM-3 S1		Material impacts, risks, and opportunities and their interaction with strategy and business model (use of phase-in option for ESRS 2 SBM-3 para. 48e)
ESRS S1‑1		Policies related to own workforce
ESRS S1‑2		Processes for engaging with own workforce and workers’ representatives about impacts
ESRS S1‑3		Processes to remediate negative impacts and channels for own workforce to raise concerns
ESRS S1‑4		Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions
ESRS S1‑5		Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
ESRS S1‑6		Characteristics of the undertaking’s employees
ESRS S1‑8		Collective bargaining coverage and social dialogue
ESRS S1‑9		Diversity metrics
ESRS S1‑14		Health and safety metrics
ESRS S1‑16		Remuneration metrics (pay gap and total remuneration)
ESRS S1‑17		Incidents, complaints, and severe human rights impacts

Disclosure requirement		Name with reference
ESRS S2 – Workers in the value chain
ESRS 2 SBM-2 S2		Interests and views of stakeholders
ESRS 2 SBM-3 S2		Material impacts, risks, and opportunities and their interaction with strategy and business model (use of phase-in option for ESRS 2 SBM-3 para. 48e)
ESRS S2‑1		Policies related to value chain workers
ESRS S2‑2		Processes for engaging with value chain workers about impacts
ESRS S2‑3		Processes to remediate negative impacts and channels for value chain workers to raise concerns
ESRS S2‑4		Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions
ESRS S2‑5		Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Disclosure requirement		Name with reference
ESRS S4 – Consumers and end-users
ESRS 2 SBM-2 S4		Interests and views of stakeholders
ESRS 2 SBM-3 S4		Material impacts, risks, and opportunities and their interaction with strategy and business model (use of phase-in option for ESRS 2 SBM-3 para. 48e)
ESRS S4‑1		Policies related to consumers and end-users
ESRS S4‑2		Processes for engaging with consumers and end-users about impacts
ESRS S4‑3		Processes to remediate negative impacts and channels for consumers and end-users to raise concerns
ESRS S4‑4		Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions
ESRS S4‑5		Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Disclosure requirement		Name with reference
ESRS G1 – Business conduct
ESRS 2 GOV-1		The role of the administrative, management and supervisory bodies
ESRS 2 SBM-3 G1		Material impacts, risks, and opportunities and their interaction with strategy and business model (use of phase-in option for ESRS 2 SBM-3 para. 48e)
ESRS 2 IRO-1 G1		Description of the processes to identify and assess material impacts, risks and opportunities
ESRS G1‑1		Business conduct policies and corporate culture
ESRS G1‑3		Prevention and detection of corruption and bribery
ESRS G1‑4		Incidents of corruption or bribery

Disclosure requirement		Name with reference
G-Company-specific: cybersecurity
ESRS 2 SBM-3 G-Company-specific		Material impacts, risks, and opportunities and their interaction with strategy and business model (use of phase-in option for ESRS 2 SBM-3 para. 48e)
G-Company-specific		Policies related to cybersecurity
G-Company-specific		Actions and resources in relation to cybersecurity
G-Company-specific		Targets related to cybersecurity

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To our shareholders Deutsche Telekom at a glance
To our shareholders Letter from the Chair of the Board of Management
To our shareholders Supervisory Board’s report
To our shareholders Members of the Board of Management of Deutsche Telekom AG in 2024
To our shareholders Members of the Supervisory Board of Deutsche Telekom AG in 2024
To our shareholders The T-Share
To our shareholders Development of selected financial data
To our shareholders Highlights
Group organization Segment structure
Group strategy Leading Digital Telco
Group strategy Finance strategy
Management of the Group Performance management system
The economic environment Macroeconomic development
The economic environment Telecommunications market
The economic environment Major regulatory decisions
Development of business in the Group Statement of the Board of Management on business development
Development of business in the Group Comparison of the Group’s expectations with actual figures
Development of business in the Group Results of operations of the Group
Development of business in the Group Net assets of the Group
Development of business in the Group Profitability and financial position of the Group
Management report Development of business in the operating segments
Development of business in the operating segments Germany
Development of business in the operating segments United States
Development of business in the operating segments Europe
Development of business in the operating segments Systems Solutions
Development of business in the operating segments Group Development
Development of business in the operating segments Group Headquarters & Group Services
Forecast Statement by the Board of Management on the expected development of the Group
Forecast Economic outlook
Forecast Expectations for the Group
Forecast Market expectations and expectations for the operating segments
Risk and opportunity management Board of Management’s assessment of the aggregate risk and opportunity position
Risk and opportunity management Risk and opportunity management system
Risk and opportunity management Risks and opportunities
Governance and other disclosures Governance
Governance and other disclosures Integrated control and monitoring system
Governance and other disclosures Corporate Governance Statement in accordance with §§ 289f, 315d HGB
Governance and other disclosures Legal structure of the Group
General information ESRS 2 – General disclosures
Environment Disclosures pursuant to Article 8 of Regulation 2020/852
Environment ESRS E1 – Climate change
Environment ESRS E5 – Resource use and circular economy
Social ESRS S1 – Own workforce
Social ESRS S2 – Workers in the value chain
Social ESRS S4 – Consumers and end-users
Governance ESRS G1 – Business conduct
Governance G-Company-specific: cybersecurity
Sustainability statement ESRS index
Financial statements Statement of changes in equity
Summary of accounting policies Other transactions that had no effect on the composition of the Group
Summary of accounting policies Development of the overall economic environment
Notes to the income statement 23 Own capitalized costs
Notes to the income statement 35 Dividend per share
Other disclosures 38 Segment reporting
Other disclosures 43 Financial instruments and risk management
Other disclosures 45 Related-party disclosures
Other disclosures 46 Remuneration of the Board of Management and the Supervisory Board
Other disclosures 47 Share-based payment
Other disclosures 48 Declaration of conformity with the German Corporate Governance Code
Other disclosures 49 Events after the reporting period