PUBLICATIONS

The sustainability chapter in the Annual Report 2025 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 is prepared on the basis of the European Sustainability Reporting Standards (ESRS, Commission Delegated Regulation (EU) 2025/1416 of July 11, 2025, amending Delegated Regulation (EU) 2023/2772) and simultaneously fulfills the requirements for the consolidated non-financial group statement pursuant to Sections 289b et seq. and 315b through 315c of the German Commercial Code (HGB).

The full application of the ESRS as a framework pursuant to Sections 315c(3) in conjunction with 289d of the German Commercial Code (HGB) is based on its significance as a reporting standard for sustainability reporting adopted by the European Commission. The ProSiebenSat.1 Group utilizes the relief measures provided by the so-called Quick Fix for amendments to ESRS Set 1 pursuant to ESRS Appendix C and makes use of the extended transition provisions for disclosure requirements thereby provided.