General basis for preparation of sustainability statements
This combined sustainability statement comprises our non-financial group statement in accordance with Sections 315b and 315c in conjunction with Sections 289c to 289e of the German Commercial Code (“HGB”) and the non-financial statement of the parent company in accordance with Sections 289b to 289e HGB. In this way, Bechtle AG complies with its statutory obligation to disclose non-financial information pursuant to the German CSR Directive Implementation Act (CSR-RUG). We took into account the reportable aspects in accordance with Section 315c in conjunction with Section 289c (2) HGB with regard to environmental matters, social matters, own workforce matters, the protection of human rights and the combating of corruption and bribery. (see NfR Index in the Notes) The statements are generally applicable both for the group and for the parent company.
Human rights are inalienable and indivisible rights to which every human being is entitled. Bechtle has anchored the observance of human rights in its procurement strategy and Supplier Code of Conduct, which also include the protection of the rights of the affected communities. (Sections 315b in conjunction with 289c (2) no. 3, (3) HGB).
The quantitative and qualitative disclosures apply to the aforementioned reporting period and relate to the Bechtle Group (hereinafter referred to as “Bechtle”). This corresponds to the scope of consolidation of the annual financial statements in accordance with Article 48i of Directive 2013/34/EU. If disclosures relate to individual entities or Bechtle AG, this is noted. In addition, the upstream and downstream value chain was taken into account when determining materiality and collecting data points, as well as when reporting in the sustainability statement – in addition to the entity’s own business area.
The group sustainability statement is prepared in accordance with Section 289d HGB using a framework; in the 2025 reporting period, we fully apply the European Sustainability Reporting Standards (ESRS) in accordance with the Delegated Regulation of the European Commission of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council on sustainability reporting. As the CSRD had not been transposed into national German law at the time the 2025 report was prepared, Bechtle refers to the view set out in the response pursuant to ID 1090 of the EFRAG ESRS Q&A with regard to the question of the period of application of transition provisions. The voluntary publication of the group sustainability statement prior to the national CSRD implementation has no influence concerning Bechtle on the transition periods stipulated in ESRS 1.
This combined sustainability statement is part of the Bechtle combined management report and covers the reporting period from 1 January to 31 December 2025 (also referred to as the reporting period in this Sustainability Statement). In unchanged form, the Sustainability Statement also serves as a progress report for the UN Global Compact.
We have not made use of the option to omit certain information relating to intellectual property, know-how or innovation results from our reporting.
Disclosures in connection with specific circumstances
Estimates and earnings uncertainty, amendments to the calculation method and corrections to values from previous years are explained when the metrics are stated. We also disclose the sources we have used for estimates and assumptions as well as sources of uncertainty. We likewise explain the assumptions, approximations and judgements on which we have based our measurements. In addition, in the case of metrics that include data for upstream and/or downstream value chains, we indicate if estimates have been made based on sector average data or other approximations (see table below). If reported metrics from the previous year have been adjusted or errors have been identified, this is also noted and differences are indicated.