General information

Basis for the preparation of the Sustainability Statement (BP-1)

The sustainability report, which was previously published separately, is, for the first time as of the 2025 reporting year, included as an integrated component of the management report and therefore follows the requirements of the Corporate Sustainability Reporting Directive (CSRD), which will become binding for BLG LOGISTICS in the future. This non-financial statement (hereinafter also referred to synonymously as the sustainability report) has been prepared for the first time with reference to the European Sustainability Reporting Standards (ESRS) in accordance with the technical advice of the European Financial Reporting Advisory Group (EFRAG) as of November 2025. The ESRS are applied on a voluntary basis in the reporting year, as BLG LOGISTICS, as a “Wave 2” undertaking, is not yet subject to a statutory reporting obligation. An overview of the disclosure requirements is provided in the ESRS index in the chapter Other content. CSRD reporting replaces the previous sustainability reporting in accordance with GRI standards.

The basis for this report is the double materiality assessment (DMA), which was conducted for the first time in 2024 as part of a comprehensive process in accordance with ESRS Set 1 (2023) and was updated in the reporting year. A central part of the DMA is the identification of potential and actual positive and negative impacts of our business on the environment and society (impact materiality). At the same time, opportunities and risks arising from external sustainability factors for us and the long-term success of the company are considered (financial materiality). As part of the DMA, we took both our own operations and our upstream and downstream value chain into account. The results are used to derive the data points to be reported in accordance with the ESRS, which form the substantive framework for the 2025 sustainability report. The results are presented for the first time in this report and show a high degree of alignment with the sustainability topics that have been the focus to date. Further information on the double materiality assessment can be found in the subchapters Process to identify and assess material impacts, risks and opportunities, as well as information to be reported (IRO-1) and Material impacts, risks and opportunities and disclosure requirements included in the Sustainability Statement (IRO-2).

Subject matter and reporting scope

The consolidation scope of the sustainability report generally corresponds to that of the consolidated financial statements and therefore includes the fully consolidated entities of the BLG LOGISTICS GROUP in the AUTOMOBILE and CONTRACT Divisions. In line with this approach, key information from the three fully consolidated international locations in Poland, South Africa and the USA has increasingly been incorporated. However, the current Sustainability Report continues to focus primarily on the domestic BLG companies, which account for 89.9 percent of employees and 95.4 percent of revenue of the fully consolidated locations and therefore represent the majority of our business activities. With a view to ensuring transparent and comprehensive reporting, we are continuously expanding data collection and availability for our international companies. For example, for several years now, we have included the consumption of the relevant international locations in our energy and greenhouse gas inventory. In addition, we have recorded and presented compliance training rates for overseas companies since 2024.

Automobile and contract logistics

The third division, the CONTAINER Division, is represented by the EUROGATE Group, in which BLG LOGISTICS holds a 50 percent stake. EUROGATE is Europe’s leading shipping line-independent container terminal operator and independently manages the areas relevant to the sustainability report, including Energy, Environment, Personnel and Compliance. For this reason, the topics relevant to the CONTAINER Division are presented separately in the chapter EUROGATE.

Specific information on the use of phasing-in options (BP-2)

This non-financial statement has been prepared with reference to the ESRS in accordance with the technical advice of EFRAG as of November 2025. This version of the ESRS includes phase-in options/transitional provisions exclusively for so-called “Wave 1” undertakings. A decision on the application of phase-in options for other reporting entities, including “Wave 2” undertakings, had not yet been made at the time of publication. Accordingly, these are not presented separately.