The sustainability chapter in the Annual Report 2024 summarizes the key environmental, societal and social developments at ProSiebenSat.1 Group. In combination with the other contents of the Annual Report, this provides a comprehensive presentation of ProSiebenSat.1 Group’s performance on the basis of financial and non-financial information.

The sustainability report for the financial year 2024 was prepared for the first time in accordance with the European Sustainability Reporting Standards (ESRS, Delegated Regulation (EU) 2023/2772 of July 31, 2023, published in the Official Journal of the European Union on December 22, 2023) and also meets the requirements for the non-financial Group statement prepared in accordance with Sections 315b to 315c HGB.

The first-time and thorough application of the ESRS as a framework in accordance with section 315c (3) in conjunction with section 289d HGB is due to their importance as reporting standards for sustainability reporting adopted by the European Commission. The standards of the Global Reporting Initiative (GRI) were used as an international framework for ProSiebenSat.1 Group's previous sustainability reports. As the ESRS have large overlaps with the GRI standards, additional reporting in accordance with GRI was not pursued for the financial year 2024.