In the following, we would like to provide an understanding of our material impacts, risks and opportunities (IROs) resulting from our updated materiality analysis. Due to methodological changes, the topic "Affected communities" (ESRS S3) is no longer classified as material. In addition, the IROs were sharpened with regard to the description and aggregated in the ESRS E2 "Environmental pollution" topic area. In the following, we list the identified IROs in tabular form, organised by topic standard and topic, and describe the actual or potential classification, the time horizon and the position within the value chain. We shall only explain the IROs here and not again in the topic standards. In the case of actual impacts, the time horizon is labelled with n/a in the following tables as that disclosure is obsolete.
Climate change
As part of our materiality analysis, we identified one risk concerning the topic of climate change under the sub-topic of adaptation to climate change, four negative impacts under the sub-topic of climate change and four negative impacts under the sub-topic of energy.
Material IRO |
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Classification |
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Time horizon |
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Value chain stage |
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IRO description |
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A disclosure of whether the entity has an interest in the material impacts arising from its activities or business relationship, together with a description of the nature of those activities or relationships. |
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E1 – Adaptation to climate change |
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Risk of competitive disadvantages/loss of sales. |
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n/a |
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Current |
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Bechtle’s own area of business |
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There is a risk that the entity’s climate mitigation targets set and validated by SBTi will not be achieved and that the validation may not be maintained. However, customers are increasingly demanding this validation as a prerequisite to collaboration. Loss of customer confidence and credibility in the area of sustainability, exclusion from tenders, especially with public or sustainability-oriented clients, a decline in orders and loss of revenue due to non-compliance with ESG requirements, as well as reputational damage in the industry and among stakeholders are possible impacts. |
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Bechtle’s own activities (administration, sales & IT service) in all location areas (see Bechtle value chain) |
E1 – Climate mitigation |
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Negative impacts on climate change through the use of company vehicles that lead to GHG emissions (Scope 1) |
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Actual |
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n/a |
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Bechtle’s own area of business |
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The operation of our company vehicle fleet generates considerable CO2 emissions every year. These direct emissions contribute directly to climate change and lead to temperature increases and extreme weather events. |
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Bechtle’s own activities (administration, sales & IT service) in all location areas (see Bechtle value chain) |
Negative impacts on climate change due to the development of mines that lead to GHG emissions. (Scope 3) |
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Actual |
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n/a |
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Upstream |
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The extraction of gold, cobalt and copper produces high levels of greenhouse gas emissions. For example, certain substances can burn by themselves under certain oxidative and sulphuric conditions, leading to the release of methane and other greenhouse gases that contribute negatively to air pollution. These raw materials are mainly used for the production of the hardware sold by Bechtle. |
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Business relationships through the procurement of goods in the upstream value chain (see Bechtle value chain) |
Negative impacts on climate change due to energy consumption of Bechtle office buildings, warehouses and data centres that lead to energy-related GHG emissions (Scope 2) |
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Actual |
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n/a |
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Bechtle’s own area of business |
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At Bechtle AG, greenhouse gas emissions in its own business area are mainly caused by energy expenditure for the maintenance of office buildings, warehouses and data centres. Bechtle is continuously increasing the proportion of renewable energy. Nevertheless, it can be assumed that the majority of the energy used still comes from conventional energy generation (fossil fuels). |
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Bechtle’s own activities (administration, sales & IT service) in all location areas (see Bechtle value chain) |
Negative impacts on climate change from raw material extraction, production, transport and product utilisation along the value chain (Scope 3) |
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Actual |
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n/a |
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Upstream |
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The majority of Bechtle’s emissions are generated in the upstream and downstream supply chain, in particular through purchased services, transport and the use of our products. These emissions are difficult to control but represent the largest proportion of our climate impact. |
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Business relationships through the procurement of goods in the upstream value chain (see Bechtle value chain) |
E1 – Energy |
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Negative impacts on climate change due to the high energy consumption for the extraction of the raw materials used in Bechtle products, which leads to energy-related GHG emissions (Scope 3) |
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Actual |
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n/a |
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Upstream |
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A lot of energy is consumed in the extraction of raw materials for Bechtle products, which has a negative impact on the environment. Energy-related greenhouse gas emissions are produced, which contribute to global warming. |
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Business relationships through the procurement of goods in the upstream value chain (see Bechtle value chain) |
Negative impacts on climate change due to the energy consumption of the data centres operated by Bechtle, which leads to energy-related GHG emissions |
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Actual |
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n/a |
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Bechtle’s own area of business |
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Data centres have very high energy requirements and are considered the number-one power consumers in IT. Energy generated from fossil fuels is associated with significantly high greenhouse gas emissions. |
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Bechtle’s own activities (administration, sales & IT service) in all location areas (see Bechtle value chain) |
Negative impacts on climate change due to the high energy consumption within the production processes of the Bechtle hardware sold, which leads to energy-related GHG emissions (Scope 3) |
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Actual |
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n/a |
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Upstream |
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The main production of Bechtle products is in China, where electricity generation is based primarily on fossil fuels (lignite and hard coal). Scientific studies have shown that manufacturing accounts for 64 per cent to 83 per cent of the total greenhouse gas emissions of a workplace computer. Accordingly, the energy consumption in the production of the hardware that Bechtle resells results in high greenhouse gas emissions. |
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Business relationships through the procurement of goods in the upstream value chain (see Bechtle value chain) |
Negative impacts on climate change due to energy consumption for the disposal and, if applicable, recycling of products sold by Bechtle, which leads to energy-related GHG emissions (Scope 3) |
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Actual |
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n/a |
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Downstream |
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Disposal and recycling for the electronics industry generates high energy consumption. The recovery of old devices includes preparation for reuse, recycling, and other (in particular energy) recovery. The environment is polluted when energy is consumed. This is because energy-related greenhouse gas emissions are produced that contribute to global warming. |
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Business relationship in the downstream value chain (see Bechtle value chain) |
There are currently no material amendments to financial items and no expenses incurred for actions in connection with the existing negative impacts and risks. We currently do not expect any financial effects from the material risks. We expect investments for the further expansion of renewable energies at our locations and in the operation of sustainable data centres; this relates particularly to investments in charging infrastructure and building efficiency. We have not currently drawn up any investment plans or earmarked any sources of financing.
1,000 charging points
for electric vehicles are available at the company’s locations in the DACH region.
In our sustainability strategy, we have set for ourselves the goal of expanding our portfolio of sustainable products, technologies and IT services in collaboration with our manufacturing partners. This means that we can also consider issues such as energy efficiency, materials used, transport routes and more when advising our customers, and take the identified environmental impacts into account.
At the company level, we are further expanding the use of renewable energies at our locations, including through in-house production using photovoltaic and geothermal systems. In the area of data centres, we have set for ourselves the goal of selecting long-term partners who guarantee sustainable operation.
By integrating the identified impacts and risks into our business model, we strengthen our resilience and position ourselves as a sustainable partner for our customers. By doing so, we create long-term competitive advantages.
We have classified the material negative impacts identified by us as actual impacts. Due to the GHG emissions under focus, they have a direct impact on global climate change and thus implicitly on the population affected by the negative effects of climate change, for example, through natural disasters. As the sale of IT hardware is an essential component of our business model, it is an important target for us to strive for improvements together with manufacturer partners. By designing an energy-efficient product portfolio and advising our customers accordingly, we can actively contribute to improvements in this area.
Data centres are one of the largest energy consumers in the digital sector. We see great potential here to reduce GHG emissions and thus make a positive contribution.