Pursuant to § 289f of the German Commercial Code (Handelsgesetzbuch, “HGB”), listed German stock corporations (Aktiengesellschaften) must prepare a corporate governance declaration. This declaration includes the declaration of conformity with the German Corporate Governance Code, and presents the corporate governance practices and the working principles of the management and the Supervisory Board and its committees. The corporate governance declaration is not included in the management report and is instead published online at https://aktie.bvb.de/eng/Corporate-Governance/Corporate-Governance-Declaration. *
In accordance with § 289b (2) sentence 2 HGB, Borussia Dortmund GmbH & Co. KGaA is exempt from preparing a non-financial statement.
The separate non-financial Group report is published online at https://aktie.bvb.de/eng/Corporate-Governance/sustainability-report. *
* In accordance with the statutory requirements, KPMG AG Wirtschaftsprüfungsgesellschaft has neither substantively audited the cross-references nor the information to which the cross-references refer.