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To meet the growing interest of our stakeholders in comparable sustainability information, we have been publishing a Sustainability Accounting Standards Board (SASB) Index in our CR report since 2021. In this context, we apply the SASB standard for the Telecommunication Services industry.

In the SASB Index, we explain how we address the sector-specific SASB criteria and refer to relevant content in our sustainability communications. In addition, we reference the relevant SASB criteria at the appropriate points in the Deep Dive sections of this report.

Environmental footprint of the operations

SASB Code Accounting Metric Reference and Additional Information

TC-TL-130a.1

(1) Total energy consumed,
(2) Percentage grid electricity,
(3) Percentage renewables

ESRS E1‑5 – Energy consumption and mix

PUE metric

Data privacy

SASB Code Accounting Metric Reference and Additional Information

TC-TL-220a.1

Describe policies and practices for behavioral advertising and customer privacy.

ESRS S4‑1 – Policies related to consumers and end-users

Data transparency(only available in German)

TC-TL-220a.2

Number of customers whose information is used for ancillary purposes

ESRS S4‑1 – Policies related to consumers and end-users

Transparency Report

Data privacy(only available in German)

TC-TL-220a.3

The total amount of financial losses resulting from legal proceedings related to the protection of customer data

All relevant legal proceedings and outcomes are reported in the Annual Report.

Litigation and anti-trust proceedings

TC-TL-220a.4

(1) Number of requests for customer data by law enforcement,
(2) Number of customers whose data was requested,
(3) Percentage of cases that resulted in disclosure

Transparency Report, from where individual countries can also be accessed.

Data security

SASB Code Accounting Metric Reference and Additional Information

TC-TL-230a.1

(1) Number of data breaches,
(2) Percentage of cases involving personal data,
(3) Number of customers affected

Protection of personal data

TC-TL-230a.2

Describe the approach to detecting and remediating data security risks, including the use of third-party cybersecurity standards

G-Company-specific – Policies related to cybersecurity

G-Company-specific – Actions and resources in relation to cybersecurity

ESRS S4‑1 – Policies related to consumers and end-users

Cybersecurity and data protection: secure systems, protected privacy

Risks and opportunities from data protection and data security

Security speedo

Product end-of-life management

SASB Code Accounting Metric Reference and Additional Information

TC-TL-440a.1

(1) Materials recovered through take-back programs, percentage of recovered materials that were
(2) reused,
(3) recycled, and
(4) landfilled

ESRS E5‑5 – Resource outflows

Circular economy: a systematic approach along the value chain

Competitive behavior & open internet

SASB Code Accounting Metric Reference and Additional Information

TC-TL-520a.1

Total amount of financial loss as a result of legal proceedings relating to competition law rules

All relevant legal proceedings and outcomes are reported in the Annual Report.

Litigation and anti-trust proceedings

TC-TL-520a.2

Average actual, sustained download speed of
(1) owned and commercially affiliated content, and
(2) unaffiliated content

In the service descriptions of the products, the minimum, normal and maximum download speed are specified.

Example MagentaZuhause(only available in German)

TC-TL-520a.3

Description of the risks and opportunities associated with net neutrality, paid peering, zero-rating and similar practices

Strategic risks and opportunities

Regulatory risks and opportunities

Managing systematic risks from technology disruptions

SASB Code Accounting Metric Reference and Additional Information

TC-TL-550a.1

(1) Average frequency of system outages, and
(2) average duration of outages per customer

Network Reliability

TC-TL-550a.2

Discussion of systems for providing unhindered service in the event of service interruptions

Renewal and stabilization of the network architecture

Operational risks and opportunities

Stakeholders
The stakeholder approach is an extension of the shareholder value concept widely used in business management. In contrast to the shareholder value principle, which focuses on the needs and expectations of a company’s shareholders, the stakeholder approach attempts to view the company in the context of its overall social background and reconcile the needs of the different stakeholders. In addition to shareholders, stakeholders include staff, customers, suppliers, the government, and the public at large.
Glossary

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