ESRS Index - Bechtle Annual Report 2025

Disclosure requirements included in the ESRS and covered by the corporate sustainability statement

General information

		Disclosure requirement
Basis for preparation		General basis for preparation of sustainability statements
Basis for preparation		Disclosures in relation to specific circumstances
Governance		The role of the administrative, management and supervisory bodies
		Information provided to and sustainability matters addressed by the entity’s administrative, management and supervisory bodies
		Integration of sustainability-related performance in incentive schemes
		Statement on due diligence
		Risk management and internal controls for sustainability reporting
Strategy		Strategy, business model and value chain
		Stakeholders’ interests and positions
		Material impacts, risks and opportunities and their interaction with strategy and business model
Management of impacts, risks and opportunities		Management of impacts, risks and opportunities

Environmental information

		Disclosure requirement
Climate change
Governance		Integration of sustainability-related performance in incentive schemes
Strategy		Development of the transition plan for climate protection
Strategy		Material impacts, risks and opportunities and their interaction with strategy and business model
Management of impacts, risks and opportunities		Description of the processes for identifying and assessing the material climate-related impacts, risks and opportunities
		Policies related to climate mitigation and adaptation to climate change
		Measures and resources in connection with the climate concepts
Metrics and targets		Targets in connection with climate mitigation and adaptation to climate change
		Energy consumption and energy mix
		Gross GHG emissions for Scope 1, Scope 2 and Scope 3 categories as well as total GHG emissions.
Pollution
Management of impacts, risks and opportunities		Description of the processes for identifying and assessing the material impacts, risks and opportunities related to pollution
		Policies related to pollution
		Actions and resources in connection with environmental pollution
Metrics and targets		Targets in connection with environmental pollution
Resource use and circular economy
Management of impacts, risks and opportunities		Description of the processes for identifying and assessing the material impacts, risks and opportunities related to pollution
		Policies related to resource use and circular economy
		Actions in connection with resource use and the circular economy
Metrics and targets		Goals related to resource utilisation and the circular economy
		Resource inflows
		Resource outflows

Social information

		Disclosure requirement
Own Workforce
Strategy		Stakeholders’ interests and positions
Strategy		Material Impacts, Risks and Opportunities and their Interaction with Strategy and Business Model
Management of impacts, risks and opportunities		Material impacts, risks and opportunities and their interaction with strategy and business model
		Policies related to workers of the company
		Processes to mitigate negative impacts, and channels through which the workers can raise concerns
Metrics and targets		Initiation of actions in relation to material impacts and approaches to mitigate material risks and capitalise on material opportunities related to the workers of the company as well as the effectiveness of these actions and approaches
		Characteristics of the own workforce
		Diversity indicators
		Appropriate remuneration
		People with disabilities
		Health and safety metrics
		Remuneration metrics (differences in earnings and total remuneration)
		Incidents, complaints and serious impacts related to human rights
Workers in the value chain
Strategy		Stakeholders’ interests and positions
Strategy		Impacts, risks and opportunities and their interaction with strategy and business model
Management of impacts, risks and opportunities		Policies related to workers in the value chain
		Processes for engaging with value chain workers about impacts
		Processes to mitigate negative impacts, and channels through which workers in the value chain can raise concerns
		Taking actions in relation to material impacts and approaches to managing material risks and exploiting material opportunities related to workers in the value chain and the effectiveness of these actions and approaches
Metrics and targets		Targets related to managing material negative impacts, promoting positive impacts and managing material risks and opportunities
Consumers and end users
Strategy		Stakeholders’ interests and positions
Strategy		Impacts, risks and opportunities and their interaction with strategy and business model
Management of impacts, risks and opportunities		Policies related to consumers and end users
		Processes for engaging with consumers and end-users about impacts
		Processes to mitigate negative impacts and channels through which consumers and end users can raise concerns
		Taking actions in relation to material impacts on consumers and end users and approaches to managing material risks and capitalising on material opportunities related to consumers and end users and the effectiveness and approaches
Metrics and targets		Targets related to managing material negative impacts, promoting positive impacts and managing material risks and opportunities

Governance information

		Disclosure requirement
Governance		The role of the administrative, management and supervisory bodies
Management of impacts and risks and opportunities		Description of the processes for identifying and assessing the material impacts, risks and opportunities
		Policies for governance and corporate culture
		Prevention and detection of corruption and bribery
Metrics and targets		Corruption and bribery cases

A table containing a “List of data points in general and thematic standards arising from other EU legislation” can be found in the Notes.

For more information, see the List of datapoints