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ESG-MONITOR 2020 1 GmbH & C.KG GmbH & AG KOHORTENund A projectjoint of: cometis Wirtschaftsforschung © & The Ranking Sozial ESG Monitor 2020 ESG ESG-MONITOR 2020 2 Wirtschaftsforschung & - 2018 Sozial GmbH & C.KG GmbH AG and KOHORTEN KOHORTEN and AG AG KOHORTENund no impact." no social is Niklas Luhmann, Opladen cometis Niklas Luhmann, 1986 Luhmann, Niklas "Let "Let fishor people, die, Wirtschaftsforschung there there © & Communication as a social operation Sozial as long as there is no communication about it, it, about no communication is there as long as bathing in lakes and rivers may cause diseases, diseases, cause may and rivers lakes in bathing and average temperatures may go down up, or down go may temperatures and average there be no there may more oil coming of out the pumps in: Ecological Ecological in: Communication: prepare society Can ecological for threats?, byed.

Disclaimer cometisof authors the of opinion the reflects study This GmbH & Co.KG and makes no claim to the accuracy and completeness of the information presented, despite allthe care we take. The studydoes not constitute anoffer, recommendation or advice.The "Ranking" whole. a as presented the of companies evaluation an include does not also by us presented

of DAX and MDAX andcompanies MDAX ofDAX The best ESG reports reports The ESG best ESG-MONITOR 2020 3 was was 2018. 2018. reporting 49 18 Maximum Score 24 3 3 10 3 3 11 1 3 1 1 3 2 3 1 3 7 2 2 5 24 year the reporting reporting the GmbH & C.KG GmbH Maximum individual individual Maximum criteria 1 3 5 3 1 6 1 1 1 1 1 2 1 1 1 3 2 1 1 24 experience in the financial market. market. financial the in experience has AG KOHORTENund that team cometis Wirtschaftsforschung AG © & ESG reporting for NFB) (NFE, reporting ESG Sozial cometis the the by fields of action and goals and action of fields , transparency, comparability and appropriateness of ESG ESG of appropriateness and comparability transparency, , rientation o evaluated . The truthfulness or qualitative level of the results/key figures achieved was was achieved figures results/key the of level qualitative or truthfulness . The the current future and developmentsthe status central vision/values significant effects of the company's activities

study

ramework Design Clarity General reporting quality Presents Material requirements External examination Ranking criteria Ranking Systematics F analysis Materiality Identifies Charts, infographicsCharts, Presents Tabular overviews Considers Makes structural the personneland integration transparent Guidance Outlines Outlines how continuously process the being is worked on (learning process) Independence design of the Communicates Communicates goals transparently verifiablyand Reports Reports riskson Identifies dilemmas controversiesand Uses key figures Uses key (24 exemplary audited keyfigures) Number of key figures examined as examples The Measurability examined assessed. not Set of criteria for the ranking of DAX and MDAX companies of and DAX MDAX theSet ranking for of criteria

The basis for the ranking is the data collection tool of the ESG Monitor 2019, which which 2019, Monitor ESG the of tool collection data the is ranking the for basis The evaluated was Basis for the ranking the for Basis ESG-MONITOR 2020 4 - - -financial -financial in all financial reports -financial reports financial statement in -financial statement statements -financial (NFB) report of financial statements -financial statements GmbH & C.KG GmbH financial - (NFE & NFB). & NFB). (NFE the non the AG KOHORTENund financial statement annual the (NFE) in -financial statement reports than The separately published non The separately cometis : : Wirtschaftsforschung both © & quality Sozial Of the Of the 87 non companies, 33 published a separate published in the management report (NFE). In the overall result, the the result, overall the In (NFE). report management the in with the report best quality interms of content. The subject of the investigation was the non the was investigation The subject the of :

the management report (NFE) and the separate non separate (NFE) and the report management the of 90 companies: a total companies. MDAX 60 and companies DAX 30 had They analysis. the from excluded be had to then companies MDAX 3 total a Thus, report. a submitted not and had option exemption their used sample 87 N = of companies N = 113 reports. or dimensions NFE 33 of points. 91 achievable NFB 51 versus was difference financial report (NFB) with 77 out of 91 possible points. The best non The best 91 possible points. of 77 out (NFB) with financial report with AG from (NFE) came Report Annual in the financial statement 64 out of 91 possible points. The NFB SE (43 out of 49 points), Merck KGaA (42 points), (42 points), KGaA Merck points), 49 of (43 out SE Wohnen Deutsche The NFB each) points (41 AG Bank Deutsche AG, Siemens AG, Post Deutsche convinced Merck KGaA submitted the best separate non separate best the submitted KGaA Merck ranking: the of Winner points), K+S (35 SE BASF occupied by were places three first the NFE, the In (32 points). AG Siltronic each) and (33 points SE AG, Significant shortcomings in the quality of the content of the reports: reports: the of content the of quality the shortcomings inSignificant Among things, other achieved. 24 exemplary 49 points were this In category the non On average, examined. were figures key Preset formats: formats: Preset (NFB), 28 published report a non and 26 report quality reporting Uneven (NFBs) of higher were non published 15 points, separate in the received the annual report 27 points. reports Sample

• • • • •

• Summarythe results of ESG-MONITOR 2020 5 GmbH & C.KG GmbH AG KOHORTENund cometis

Wirtschaftsforschung financial reports © &

Sozial

Overall ranking 2018 ranking Overall The best - non best The - ESG-MONITOR 2020 6 9 9 6 30 30 30 30 29 29 26 26 25 25 23 22 22 22 21 21 20 18 18 16 13 11 10 Score AG SE AG AG AG SE SE Rück Börse Wohnen AG AG SE Petrolub Immobilien AG & Co KGaA Co & AG Company freenet Deutsche Metro AG Thyssenkrupp AG Thyssenkrupp Inc. Boss Hugo Delivery SE Hero AG ProSiebenSat.1 SE Media AG OSRAM AG Light Münchener Fresenius Medical Care HELLACo KGaA GmbH & E.ON SE Fuchs Deutsche Volkswagen AG TAG Linde AG Linde AG AG HeidelbergCement Corp. 2018 Index MDAX MDAX DAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX DAX MDAX DAX MDAX MDAX DAX MDAX MDAX DAX MDAX DAX DAX MDAX DAX MDAX GmbH & C.KG GmbH 29 33 35 37 39 40 43 45 46 48 49 50 51 52 54 Rank AG KOHORTENund 39 37 36 35 34 34 33 32 31 44 43 42 42 41 41 41 40 58 56 55 54 54 51 50 50 48 64 58 Score cometis Wirtschaftsforschung financial statement in financial statement © & AG SE AG Sozial Rück AG AG SE SE AG AG SE Allianz Fresenius SE Co & KGaA AG Vonovia AG Daimler Pfandbriefbank AG Sartorius Hannover N.V. adidas AG Software AG Continental AG AG Covestro AG Deutsche SAP SE SAP Dürr AG BASF SE BASF Zalando GEA Group AG AG Siltronic SE K+S AG SE Company

MDAX DAX DAX DAX DAX DAX MDAX MDAX MDAX MDAX DAX MDAX DAX DAX DAX DAX MDAX DAX MDAX DAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index

1 4 5 6 8 9 2

21 22 23 24 26 27 28 13 14 16 19 20

11 12 DAX and MDAX DAX ranking Overall Rank A maximum of 91 points could be achieved. achieved. be could 91 of points A maximum 33 points. is average The

- The best - non best The (NFE) Annual Report the ESG-MONITOR 2020 7 9 19 17 16 14 11 22 54 54 53 53 52 52 51 51 51 51 50 50 49 49 47 47 45 44 44 37 35 33 Score plc KGaA Medical SE Medical AG & Co. Bank AG Bremse AG Bremse Eventim Company CompuGroup CANCOM SE Wirecard AG SE AG SE Fielmann AG Continental AG BMW AG AG Daimler Brenntag AG LEG Immobilien AG Beiersdorf AG Dürr AG Aareal Rational AG AG AG Drillisch 1&1 CTS SA Vonovia SE BossHugo AG Dialog Semiconductor - Knorr AG Linde OSRAM Licht AG ProSiebenSat.1 SE Media AG Lufthansa United Internet AG Index MDAX MDAX DAX MDAX MDAX MDAX MDAX DAX DAX DAX MDAX MDAX DAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX DAX MDAX MDAX MDAX DAX MDAX MDAX DAX MDAX financial report GmbH & C.KG GmbH - 55 56 57 58 59 54 31 33 35 37 41 43 45 47 48 50 51 52 53 Rank AG KOHORTENund 55 59 59 58 58 57 56 55 55 55 66 66 66 65 61 61 61 59 59 74 72 71 69 68 68 67 67 67 77 76 Score cometis Wirtschaftsforschung © & AG AG - Sozial SA REIT Deutschland Engines AG office Company Hannover SE Rück Hannover AG Scout24 TAG Immobilien AG Henkel Co. & AG KGaA AG Fraport AG Covestro AG Aroundtown SA RTL Group RWE AG Uniper SE E.ON SE AG AG alstria KION Group AG Metro AG Telefonica AG Holding Deutsche Telekom AG MTU Aero Evonik AG SE Allianz Siemens AG Volkswagen AG HeidelbergCement AG Merck KGaA AG Münchener Rück Deutsche Post AG Deutsche SE Wohnen 2018

Index MDAX MDAX MDAX DAX MDAX DAX DAX MDAX MDAX DAX MDAX DAX MDAX DAX MDAX MDAX MDAX MDAX DAX MDAX DAX MDAX DAX DAX DAX DAX DAX DAX DAX MDAX

1 4 5 6 7 9 2 3

23 25 26 27 15 16 19

12 DAX and MDAX DAX ranking Overall

Rank A maximum of 91 points could be achieved. achieved. be could 91 of points A maximum 51 points. is average The

(NFB) (NFB) - The best separate non separate best The ESG-MONITOR 2020 8 2018 GmbH & C.KG GmbH AG KOHORTENund 9 31 30 22 22 20 16 11 10 44 42 41 41 36 35 34 34 33 55 50 Score cometis Wirtschaftsforschung financial statement in financial statement © & AG Sozial Rück Börse Linde Beiersdorf HeidelbergCement Fresenius Medical Fresenius Medical Care Münchener E.ON Volkswagen Deutsche Telekom Daimler SE Allianz Deutsche Covestro Lufthansa adidas Fresenius Vonovia BASF SAP AG Bayer Continental AG Company ranking

DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX Index

1 4 5 7 8 9 2 3

13 14 16 17 18 19 20

11 12 DAX Rank A maximum of 91 points could be achieved. achieved. be could 91 of points A maximum 31 points is average The

- The best - non best The (NFE) Annual Report the ESG-MONITOR 2020 9 financial report GmbH & C.KG GmbH - 67 67 66 65 59 58 58 56 55 53 53 52 51 51 47 47 14 77 76 74 69 68 68 AG KOHORTENund Score cometis Wirtschaftsforschung © & KGaA Sozial Rück Wirecard Daimler Linde Lufthansa Beiersdorf Infineon Technologies AG Covestro Continental AG Vonovia BMW Deutsche Bank RWE Henkel Co. & AG E.ON Siemens Volkswagen HeidelbergCement Deutsche Telekom Aero EnginesMTU Merck Münchener Deutsche Post SE Allianz Company 2018 ranking

DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX Index

9 2 3 4 5 7 1

11 12 14 15 16 18 19 21 23 DAX

Rank A maximum of 91 points could be achieved. achieved. be could 91 of points A maximum 59 points is average The

(NFB) (NFB) - The best separate non separate best The ESG-MONITOR 2020 10 9 6 23 22 21 21 18 18 13 Score AG Wohnen Immobilien United Internet AG OSRAM OSRAM Licht AG Grenke Nemetschek FUCHS PETROLUB Deutsche TAG Brenntag AG Company 2018 MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index GmbH & C.KG GmbH 34 26 27 28 30 32 33 Rank AG KOHORTENund 29 29 26 26 25 25 41 40 39 37 32 30 30 30 58 56 54 54 51 50 48 43 42 64 58 Score cometis Wirtschaftsforschung financial statement in financial statement © & AG Sozial MDAX Rück AG SE AG points 34 Commerzbank AG Rheinmetall ProSiebenSat.1 Media Metro AG freenet BossHugo AG Thyssenkrupp Hannover Hannover Qiagen Gerresheimer Uniper Aurubis Software AG Deutsche Pfandbriefbank Sartorius Zalando Hochtief GEA Group AG Fraport Dürr Siltronic K+S Airbus Puma Company

MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index

1 4 5 7 8 9 2

22 24 13 14 15 16 17 20

10 11 12 Ranking Ranking Rank A maximum of 91 points could be achieved. achieved. be could 91 of points A maximum is The average

- The best - non best The (NFE) Annual Report the ESG-MONITOR 2020 11 9 44 44 37 35 33 22 19 17 16 11 Score KGaA Medical SE Medical AG AG & Co. Bank AG Drillisch Eventim United Internet AG Aareal Rational Bechtle 1&1 CTS FUCHS PETROLUB CompuGroup CANCOM SE Rocket Internet Evotec AG Company MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index financial report GmbH & C.KG GmbH - 26 28 29 30 31 32 33 34 35 36 Rank AG KOHORTENund 50 50 49 49 45 57 55 55 55 54 54 52 51 51 67 66 66 61 61 61 59 59 59 72 71 Score cometis Wirtschaftsforschung © & AG - AG AG Sozial SA MDAX Rück Wohnen AG AG SE office REIT Bremse - AG Immobilien Immobilien LEG ProSiebenSat.1 Media Dürr Hugo BossHugo Dialog Semiconductor plc Knorr Brenntag AG OSRAM Licht AG Hannover Hannover Scout24 Fielmann Grand City Properties RTL GroupRTL Aroundtown Uniper AG Fraport TAG Lanxess KION Group alstria Metro AG Deutsche Evonik Deutschland Telefonica AG Holding Symrise Company 2018

MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index

1 4 6 9 2 3

23 25 13 16 18 19 21

12 Ranking Ranking

Rank A maximum of 91 points could be achieved. achieved. be could 91 of points A maximum 48 points. is average The

(NFB) (NFB) - The best separate non separate best The ESG-MONITOR 2020 12 GmbH & C.KG GmbH AG KOHORTENund cometis Wirtschaftsforschung ©

&

Sozial

Best reporting 2018'. quality reporting Best Winners in the category Winners in the category ESG-MONITOR 2020 13 9 9 8 7 7 6 6 6 5 5 4 4 4 1 1 4 2 13 13 13 13 12 11 11 10 10 10 Score AG AG AG KGaA Hero SE Hero SE AG AG Vonovia Allianz SE Allianz Company Deutsche Börse AG Thyssenkrupp Metro AG Covestro Hannover SE Rück Hannover Daimler AG Daimler freenet HELLACo. GmbH & KGaA Commerzbank AG Fuchs Petrolub SE Deutsche SE Wohnen Delivery Volkswagen AG Grenke AG Linde Beiersdorf AG ProSiebenSat.1 SE Media Nemetschek SE AG Münchener Rück Fresenius Medical Care AG & Co E.ON SE Brenntag TAG Immobilien AG United Internet AG HeidelbergCement AG DAX DAX Index DAX MDAX MDAX DAX MDAX DAX MDAX MDAX MDAX MDAX MDAX MDAX DAX MDAX DAX DAX MDAX MDAX DAX DAX DAX MDAX MDAX MDAX DAX GmbH & C.KG GmbH 26 32 33 35 38 40 41 43 46 48 52 Rank AG KOHORTENund 15 15 14 14 14 14 13 13 25 23 21 21 18 18 16 16 33 32 31 30 30 28 27 26 26 35 33 Score cometis Wirtschaftsforschung © & AG Sozial AG AG N.V. SE with the best general general thewith best Deutsche Telekom AG adidas AG Uniper OSRAM Licht AG AG Sartorius Software AG Gerresheimer BossHugo AG Rheinmetall AG AG Lufthansa Fraport AG Fraport Deutsche AG Pfandbriefbank Aurubis Fresenius SE Co. & KGaA GEA Group AG Continental AG SE SAP Qiagen Airbus SE Airbus Dürr AG AG Bayer Hochtief AG Puma SE BASF SE BASF K+S AG SE Zalando Siltronic Company

NFE DAX DAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX DAX MDAX MDAX MDAX DAX MDAX DAX DAX MDAX MDAX MDAX DAX MDAX MDAX DAX MDAX MDAX MDAX Index

1 4 5 6 8 9 2

22 26 13 14 16 18 20

10 12 DAX and MDAX DAX ranking Overall

Rank A maximum of 49 points could be achieved. achieved. be could 49 of points A maximum 15 points. is average The The - reporting quality reporting ESG-MONITOR 2020 14 8 5 4 4 2 27 27 26 26 26 25 25 25 24 22 21 20 20 20 19 19 19 18 18 15 11 11 Score plc KGaA Medical SE Medical AG & Co. Bank AG Bremse AG Bremse Eventim Company Covestro AG Linde AG Linde Hannover SE Rück Hannover Scout24 AG Scout24 Grand City Properties SA Infineon Technologies AG BMW AG Brenntag AG LEG Immobilien AG OSRAM OSRAM Licht AG United Internet AG Dialog Semiconductor Dialog Semiconductor Lufthansa AG Lufthansa 1&1 Drillisch AG Drillisch 1&1 ProSiebenSat.1 ProSiebenSat.1 SE Media Beiersdorf AG Rational AG Aareal Bechtle AG - Knorr CTS Fuchs Petrolub SE CANCOM SE Evotec AG CompuGroup Wirecard AG Rocket Internet SE Index DAX DAX MDAX MDAX MDAX DAX DAX MDAX MDAX MDAX MDAX MDAX DAX MDAX MDAX DAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX DAX MDAX GmbH & C.KG GmbH 33 35 38 41 42 43 44 47 50 52 53 55 56 57 59 Rank AG KOHORTENund 31 30 30 30 29 29 29 28 28 28 37 35 35 34 33 33 33 33 31 31 41 41 41 40 39 39 38 38 37 37 43 42 Score cometis Wirtschaftsforschung © & - AG AG - Sozial SA REIT Deutsch Engines with the best general general with the best office Holding AG Holding Company TAG Immobilien AG AG Daimler Dürr AG Fielmann AG Vonovia SE Uniper SE AG Fraport BossHugo AG Continental AG Deutsche Telekom AG Metro AG Aroundtown E.ON SE Lanxess AG Lanxess RWE AG alstria SA RTL Group Henkel Co. & AG KGaA Münchener AG Münchener Rück SE Allianz Volkswagen AG Telefonica land Evonik AG HeidelbergCement AG MTU Aero Symrise AG KION Group AG Deutsche SE Wohnen Merck KGaA Deutsche Post AG Siemens AG Deutsche Bank AG

NFB

Index MDAX DAX MDAX MDAX DAX MDAX MDAX MDAX DAX DAX MDAX MDAX DAX MDAX DAX MDAX MDAX DAX DAX DAX DAX MDAX MDAX DAX DAX MDAX MDAX MDAX DAX DAX DAX DAX

1 6 7 9 2 3

24 27 30 14 16 17 21

11 DAX and MDAX DAX ranking Overall

Rank

A maximum of 49 points could be achieved. achieved. be could 49 of points A maximum 27 points. is average The The

- reporting quality reporting ESG-MONITOR 2020 15 GmbH & C.KG GmbH AG KOHORTENund 2 7 6 6 4 4 4 11 10 26 25 18 14 14 13 13 13 13 35 30 Score cometis Wirtschaftsforschung © & AG Sozial Rück Börse with the best general general thewith best Münchener E.ON HeidelbergCement Volkswagen Linde Beiersdorf Fresenius Medical Care Allianz SE Allianz Deutsche Covestro Daimler Fresenius Lufthansa adidas Vonovia Deutsche Telekom BASF AG Bayer Continental AG SAP Company ranking

NFE DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX Index

1 4 5 6 8 2 3

15 17 18 20 13 14

12 DAX

Rank A maximum of 49 points could be achieved. achieved. be could 49 of points A maximum 13 points. is average The The - reporting quality reporting ESG-MONITOR 2020 16 GmbH & C.KG GmbH AG KOHORTENund 4 20 19 33 31 30 30 28 27 27 25 25 41 41 39 39 37 37 37 34 33 42 41 Score cometis Wirtschaftsforschung © & KGaA Sozial Rück with the best general general with the best Wirecard BMW Infineon Technologies AG Lufthansa Beiersdorf E.ON Vonovia Daimler Linde Covestro RWE Henkel Co. & AG Continental AG Deutsche Telekom MTU Aero EnginesMTU HeidelbergCement Münchener Volkswagen SE Allianz Merck Deutsche Post Deutsche Bank Siemens Company ranking

NFB

DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX Index

1 5 7 2

22 23 13 14 16 17 19 21

10 11 DAX

Rank

A maximum of 49 points could be achieved. achieved. be could 49 of points A maximum 31 points. is average The The

- reporting quality reporting ESG-MONITOR 2020 17 9 8 9 7 6 5 1 5 4 1 Score AG Wohnen Immobilien Commerzbank AG Deutsche Delivery Hero Grenke ProSiebenSat.1 Media FUCHS PETROLUB Brenntag AG TAG United Internet AG Nemetschek Company MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index GmbH & C.KG GmbH 25 27 28 29 30 32 33 34 Rank AG KOHORTENund 13 12 11 10 10 21 18 16 16 15 15 14 14 13 32 31 30 28 27 26 23 21 33 33 Score cometis Wirtschaftsforschung © & AG Sozial MDAX Rück AG SE with the best general general thewith best AG Hannover Hannover freenet HELLA OSRAM OSRAM Licht AG Sartorius AG Thyssenkrupp Metro AG Software AG Gerresheimer BossHugo Rheinmetall Uniper Fraport AG Fraport Deutsche Pfandbriefbank Aurubis Dürr Hochtief Puma GEA Group Qiagen K+S Zalando Siltronic Airbus Company

NFE MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index

1 4 5 6 7 8 9 3

21 22 23 12 13 15 17 19

10 Ranking Ranking

Rank A maximum of 49 points could be achieved. achieved. be could 49 of points A maximum 16 points. is average The The - reporting quality reporting ESG-MONITOR 2020 18 5 4 2 8 18 18 15 11 11 Score KGaA Medical SE Medical AG & Co. AG Bank AG Bremse Eventim CompuGroup Rocket Internet Evotec Bechtle Aareal - Knorr FUCHS PETROLUB CTS CANCOM SE Company MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index GmbH & C.KG GmbH 35 36 34 28 30 31 32 33 Rank AG KOHORTENund 25 24 22 21 20 20 19 19 29 29 29 28 28 26 26 26 38 38 35 35 33 33 31 31 30 43 40 Score cometis Wirtschaftsforschung © & AG - AG AG Sozial AG SA MDAX Rück Wohnen AG AG SE with the best general general with the best office REIT AG Immobilien Drillisch Immobilien Rational United Internet AG Dialog Semiconductor plc 1&1 ProSiebenSat.1 Media Grand City Properties Scout24 Brenntag AG LEG OSRAM Licht AG Hugo BossHugo TAG Dürr Hannover Aroundtown Metro AG Fielmann Uniper AG Fraport Holding AG Holding Lanxess alstria GroupRTL Deutsche Evonik Symrise KION Group Deutschland Telefonica Company

NFB

MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index

1 5 7 9 2 3

21 22 23 24 26 15 17 20

11 12 Ranking Ranking

Rank

A maximum of 49 points could be achieved. achieved. be could 49 of points A maximum 24 points. is average The The

- reporting quality reporting ESG-MONITOR 2020 19 GmbH & C.KG GmbH AG KOHORTENund cometis Wirtschaftsforschung ©

&

Sozial

'Best 2018' Design 'Best Winners in the category Winners in the category ESG-MONITOR 2020 20 2 6 6 6 6 6 6 6 6 5 5 5 5 5 4 3 3 2 7 7 7 7 6 6 5 Score KgaA KgaA HeidelbergCement AG Qiagen N.V. Qiagen Gerresheimer AG Uniper SE OSRAM Licht AG Deutsche Börse AG Metro AG Volkswagen AG Fresenius Medical Care AG & Co Fresenius SE Co. & HELLACo. GmbHKGaA & Commerzbank AG Deutsche SE Wohnen E.ON SE TAG Immobilien AG United Internet AG AG Linde Beiersdorf AG Brenntag AG Hugo BossHugo AG Rheinmetall AG SE Allianz Fuchs Petrolub SE K+S AG AG Bayer Company DAX MDAX MDAX MDAX MDAX DAX MDAX DAX DAX DAX MDAX MDAX MDAX DAX MDAX MDAX DAX DAX MDAX MDAX MDAX DAX MDAX MDAX DAX Index GmbH & C.KG GmbH 44 50 51 53 34 30 Rank AG KOHORTENund 9 9 9 9 9 8 8 8 8 9 9 12 11 11 11 10 10 10 13 13 12 12 12 12 12 12 12 13 13 Score cometis Wirtschaftsforschung © & Sozial Hero SE Hero AG with the best design thewith best SAP SE SAP Delivery Grenke AG adidas AG Vonovia SE AG Thyssenkrupp GEA Group AG Airbus SE Airbus Continental AG AG Fraport Deutsche AG Pfandbriefbank Software AG Deutsche Telekom AG SE BASF freenet ProSiebenSat.1 SE Media Daimler AG Daimler Nemetschek SE AG Münchener Rück Puma SE Zalando SE Zalando Dürr AG Hochtief AG AG Lufthansa Covestro AG Siltronic AG AG Aurubis AG Sartorius SE Rück Hannover Company

NFE DAX MDAX MDAX DAX DAX MDAX MDAX MDAX DAX MDAX MDAX MDAX DAX DAX MDAX MDAX DAX MDAX DAX MDAX MDAX MDAX MDAX DAX DAX MDAX MDAX MDAX MDAX Index

1 5

26

13 16 19 DAX and MDAX DAX ranking Overall Rank A maximum of 18 points could be achieved. achieved. be could 18 of points A maximum 8 points. is average The

The - ESG-MONITOR 2020 21 9 8 8 7 6 6 5 5 5 4 4 4 4 2 2 12 12 12 11 11 11 11 11 11 10 10 10 10 10 Score KGaA AG Medical SE Medical SA AG & Co. Bank AG Eventim Company Covestro AG Scout24 AG Scout24 Beiersdorf AG KION Group AG Metro AG Aroundtown Dürr AG Brenntag AG LEG Immobilien AG Siemens AG MTU Aero Engines BMW AG Lufthansa AG Lufthansa Aareal United Internet AG RWE AG Fuchs Petrolub SE Linde AG Linde Hugo BossHugo AG Daimler AG Daimler Deutsche Bank Deutsche Bank AG 1&1 Drillisch AG Drillisch 1&1 Rocket Internet SE Rational AG CANCOM SE CompuGroup Wirecard AG Evotec AG CTS Index DAX MDAX DAX MDAX MDAX MDAX MDAX MDAX MDAX DAX DAX DAX DAX MDAX MDAX DAX MDAX DAX MDAX DAX DAX MDAX MDAX MDAX MDAX MDAX DAX MDAX MDAX GmbH & C.KG GmbH 34 40 45 46 48 49 51 54 58 Rank AG KOHORTENund 13 13 12 12 12 12 12 12 12 12 15 15 14 14 14 14 13 13 13 17 17 16 16 16 16 16 15 15 18 18 Score cometis Wirtschaftsforschung © & AG - Sozial REIT Deutschland with the best design with the best office Bremse AG Bremse - Company E.ON SE Fielmann AG AG Fraport Symrise AG Volkswagen AG Henkel Co. & AG KGaA Continental AG Vonovia SE Grand City Properties SA OSRAM Licht AG Bechtle AG Evonik AG RTL SA RTL Group SE Rück Hannover Dialog Semiconductor plc HeidelbergCement AG alstria Deutsche Telekom AG Infineon Technologies AG ProSiebenSat.1 SE Media SE Allianz Deutsche SE Wohnen Merck KGaA Deutsche Post AG AG Lanxess Uniper SE Münchener AG Münchener Rück Telefonica AG Holding TAG Immobilien AG Knorr

NFB Index DAX MDAX MDAX MDAX DAX DAX DAX DAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX DAX MDAX DAX DAX MDAX DAX MDAX DAX DAX MDAX MDAX DAX MDAX MDAX MDAX

1 5 3

23 14 18

10 DAX and MDAX DAX ranking Overall Rank A maximum of 18 points could be achieved. achieved. be could 18 of points A maximum 11 points. is average The

The - ESG-MONITOR 2020 22 GmbH & C.KG GmbH AG KOHORTENund 6 6 6 6 5 5 3 3 2 9 9 9 8 7 12 12 11 10 12 12 Score cometis Wirtschaftsforschung © & AG Sozial Rück Börse with the best design thewith best Linde Beiersdorf HeidelbergCement Volkswagen Fresenius Medical Care Fresenius E.ON SAP SE Allianz AG Bayer Deutsche Deutsche Telekom BASF Continental AG adidas Vonovia Lufthansa Covestro Daimler Münchener Company ranking

NFE DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX Index

1 5 6 7

16 18 20

10 11 12 DAX Rank A maximum of 18 points could be achieved. achieved. be could 18 of points A maximum 8 points. is average The

The - ESG-MONITOR 2020 23 GmbH & C.KG GmbH AG KOHORTENund 6 5 4 8 7 12 12 12 10 10 10 10 16 15 15 14 13 13 12 12 12 18 16 Score cometis Wirtschaftsforschung © & KGaA Sozial Rück with the best design with the best Wirecard RWE Linde Daimler Deutsche Bank Beiersdorf Siemens Aero EnginesMTU BMW Lufthansa Henkel Co. & AG Continental AG E.ON Covestro Infineon Technologies AG SE Allianz HeidelbergCement Vonovia Volkswagen Münchener Merck Deutsche Post Deutsche Telekom Company ranking

NFB DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX Index

1 4 6 7 9 2

22 23 20 21

15 19 DAX Rank A maximum of 18 points could be achieved. achieved. be could 18 of points A maximum 11 points. is average The

The - ESG-MONITOR 2020 24 6 6 6 6 6 6 5 5 5 5 4 2 Score AG Wohnen SE Immobilien K+S Qiagen Gerresheimer Uniper Metro AG Commerzbank AG OSRAM OSRAM Licht AG HELLA Deutsche United Internet AG Brenntag AG TAG Company MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index GmbH & C.KG GmbH 23 29 33 34 Rank AG KOHORTENund 7 7 7 9 9 9 9 8 8 8 10 13 13 12 12 12 12 11 11 10 13 13 Score cometis Wirtschaftsforschung © & AG Sozial MDAX Rück AG with the best design thewith best AG Delivery Hero Grenke BossHugo Rheinmetall FUCHS PETROLUB Fraport AG Fraport Deutsche Pfandbriefbank AG Thyssenkrupp GEA Group Software AG Freenet ProSiebenSat.1 Media Airbus Zalando Hochtief Dürr Nemetschek Puma Siltronic Aurubis Sartorius Hannover Company

NFE MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index

1 5 9

17 20 13

11 Ranking Ranking Rank A maximum of 18 points could be achieved. achieved. be could 18 of points A maximum 8 points. is average The

The - ESG-MONITOR 2020 25 5 9 8 6 5 4 4 2 2 4 10 Score Medical SE Medical AG AG & Co KGaA Co & AG AG Bank AG Eventim FUCHS PETROLUB BossHugo Drillisch 1&1 Aareal United Internet Corp. Rational Rocket Internet CANCOM SE CTS CompuGroup Evotec Company MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index GmbH & C.KG GmbH 28 29 30 26 27 32 35 Rank AG KOHORTENund 11 11 11 11 11 13 13 13 12 12 12 12 12 11 17 16 16 16 15 15 14 14 14 18 17 Score cometis Wirtschaftsforschung © & AG - AG AG Sozial SA MDAX Re AG living AG SE with the best design with the best office REIT Bremse - AG Immobilien Real Estate Real Dürr Brenntag AG LEG Fraport AG Fraport Scout24 KION Group Aroundtown Metro AG Bechtle Evonik Symrise Fielmann RTL GroupRTL Hannover Dialog Semiconductor plc Grand City Properties OSRAM AG Light Lanxess Uniper alstria ProSiebenSat.1 Media Telefonica HoldingGermany AG TAG Knorr German Company

NFB MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index

1 4 7 9 2

15 20

12 Ranking Ranking Rank A maximum of 18 points could be achieved. achieved. be could 18 of points A maximum 11 points. is average The

The - ESG-MONITOR 2020 26 GmbH & C.KG GmbH AG KOHORTENund cometis Wirtschaftsforschung ©

&

Sozial

'Material requirements 2018'. requirements 'Material Winners in the category Winners in the category ESG-MONITOR 2020 27 9 8 8 8 7 7 7 7 6 6 6 5 5 4 3 3 3 3 2 2 1 1 10 10 10 10 10 10 Score AG Deutsche Telekom AG BASF SE BASF Company freenet ProSiebenSat.1 SE Media Gerresheimer AG Uniper SE Zalando SE Zalando Grenke AG AG Bayer N.V. Qiagen Continental AG AG Thyssenkrupp BossHugo AG TAG Immobilien AG Dürr AG AG Münchener Rück HELLACo. GmbHKGaA & Deutsche SE Wohnen HeidelbergCement AG Nemetschek SE Rheinmetall AG OSRAM Licht AG Volkswagen AG Brenntag AG Fuchs Petrolub SE AG Linde United Internet AG Beiersdorf AG DAX DAX Index MDAX MDAX MDAX MDAX MDAX MDAX DAX MDAX DAX MDAX MDAX MDAX MDAX DAX MDAX MDAX DAX MDAX MDAX MDAX DAX MDAX MDAX DAX MDAX DAX GmbH & C.KG GmbH 27 33 34 37 41 44 46 47 51 53 Rank AG KOHORTENund 11 11 11 11 11 11 14 14 13 12 12 12 12 12 12 19 18 18 18 17 17 15 15 15 20 19 Score cometis Wirtschaftsforschung © & KgaA Sozial KgaA Hero SE Hero with the best material material thewith best Delivery SE Allianz Deutsche Börse AG E.ON SE AG & Co Fresenius SE Co. & Commerzbank AG AG Daimler Deutsche AG Pfandbriefbank adidas AG AG Aurubis Vonovia SE Metro AG Fresenius Medical Care Lufthansa AG Lufthansa Software AG AG Sartorius Hochtief AG Puma SE SE Airbus GEA Group AG SE SAP SE Rück Hannover Fraport AG Fraport Siltronic AG K+S AG Covestro AG Company

NFE MDAX DAX DAX DAX DAX DAX MDAX DAX MDAX DAX MDAX DAX MDAX DAX MDAX MDAX MDAX MDAX MDAX MDAX DAX MDAX MDAX MDAX MDAX DAX Index

1 4 7 9 2

14 15 21

12 DAX and MDAX DAX ranking Overall

Rank A maximum of 24 points could be achieved. achieved. be could 24 of points A maximum 10 points. is average The The - requirements requirements ESG-MONITOR 2020 28 9 9 8 8 6 6 4 4 4 2 0 15 14 15 15 15 14 14 14 14 14 13 13 13 12 12 12 10 10 Score - AG - Medical SE Medical AG & Co. REIT Deutsch office Holding AG Holding Eventim Company Hannover SE Rück Hannover HeidelbergCement AG Grand City Properties SA OSRAM Licht AG land Uniper SE Brenntag AG LEG Immobilien AG United Internet AG Rational AG Telefonica Deutsche SE Wohnen alstria Henkel Co. & AG KGaA RTL SA RTL Group Fielmann AG KION Group AG TAG Immobilien AG Vonovia SE CompuGroup CTS KGaA Continental AG 1&1 Drillisch AG Drillisch 1&1 Dürr AG Wirecard AG Bechtle AG Rocket Internet SE CANCOM SE Evotec AG Fuchs Petrolub SE Index MDAX DAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX DAX MDAX MDAX MDAX MDAX DAX MDAX MDAX DAX MDAX MDAX DAX MDAX MDAX MDAX MDAX MDAX GmbH & C.KG GmbH 29 35 41 44 47 49 51 53 55 58 59 Rank AG KOHORTENund 15 17 16 16 16 16 16 16 16 15 17 17 17 17 17 17 17 17 17 19 19 19 19 19 19 18 17 17 21 21 Score cometis Wirtschaftsforschung plc © & AG Sozial SA Engines with the best material material with the best Bank AG Bremse AG Bremse - Company Aareal AG Lanxess ProSiebenSat.1 SE Media E.ON SE AG Fraport Covestro AG Beiersdorf AG Linde AG Linde BossHugo AG AG Daimler Infineon Technologies AG Symrise AG Siemens AG MTU Aero BMW AG AG Lufthansa RWE AG Deutsche Post AG Dialog Semiconductor AG Scout24 Aroundtown Evonik AG Volkswagen AG Metro AG Deutsche Bank AG SE Allianz Münchener AG Münchener Rück Deutsche Telekom AG Knorr Merck KGaA

NFB

Index MDAX MDAX MDAX DAX MDAX DAX DAX DAX MDAX DAX DAX MDAX DAX DAX DAX DAX DAX DAX MDAX MDAX MDAX MDAX DAX MDAX DAX DAX DAX DAX MDAX DAX

1 9 3

22 29

10 DAX and MDAX DAX ranking Overall

Rank

A maximum of 24 points could be achieved. achieved. be could 24 of points A maximum 14 points. is average The The

- requirements ESG-MONITOR 2020 29 GmbH & C.KG GmbH AG KOHORTENund 8 7 6 5 3 2 1 10 10 15 13 12 12 12 11 11 11 11 18 17 Score cometis Wirtschaftsforschung © & AG Sozial Rück Börse with the best material material thewith best Volkswagen Linde Beiersdorf Bayer AG Bayer Continental AG Münchener HeidelbergCement Deutsche E.ON BASF Deutsche Telekom Fresenius Vonovia Fresenius Medical Care Daimler SE Allianz Covestro SAP Lufthansa adidas Company ranking

NFE DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX Index

1 4 5 8 2 3

15 16 17 18 19 20 14

12 DAX

Rank A maximum of 24 points could be achieved. achieved. be could 24 of points A maximum 10 points. is average The The - requirements requirements ESG-MONITOR 2020 30 GmbH & C.KG GmbH AG KOHORTENund 8 6 10 17 17 17 16 16 16 16 15 13 19 19 19 18 17 17 17 17 17 21 21 Score cometis Wirtschaftsforschung © & KGaA Sozial Rück with the best material material with the best Wirecard Beiersdorf HeidelbergCement Henkel Co. & AG Vonovia Continental AG Lufthansa E.ON Infineon Technologies AG Covestro RWE BMW Daimler Linde Deutsche Bank SE Allianz Deutsche Post Siemens Aero EnginesMTU Münchener Deutsche Telekom Merck Volkswagen Company ranking

NFB

DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX DAX Index

1 6 7 2 3

23 22

15 19 20 21 DAX

Rank

A maximum of 24 points could be achieved. achieved. be could 24 of points A maximum 16 points. is average The The

- requirements ESG-MONITOR 2020 31 8 8 7 7 6 7 5 6 4 3 3 3 2 1 Score AG Wohnen AG Immobilien Grenke Hugo BossHugo Qiagen TAG Dürr Thyssenkrupp AG Thyssenkrupp Deutsche Nemetschek Rheinmetall HELLA OSRAM OSRAM Licht AG FUCHS PETROLUB United Internet AG Brenntag AG Company MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index GmbH & C.KG GmbH 21 23 26 28 29 30 33 34 Rank AG KOHORTENund 9 12 12 11 11 10 10 10 10 19 18 18 17 15 15 14 14 12 20 19 Score cometis Wirtschaftsforschung © & AG Sozial MDAX Rück AG SE with the best material material thewith best Gerresheimer Uniper Zalando Deutsche Pfandbriefbank Delivery Hero freenet ProSiebenSat.1 Media Hochtief Aurubis Metro AG Commerzbank AG Airbus GEA Group Hannover Software AG Sartorius Fraport AG Fraport Siltronic K+S Puma Company

NFE MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index

1 4 6 7 9 2

14 16 20

11 Ranking Ranking

Rank A maximum of 24 points could achieved be could 24 of points A maximum 10 points. is average The The - requirements requirements ESG-MONITOR 2020 32 8 6 9 9 4 2 4 0 4 12 12 12 10 Score KGaA AG Medical SE Medical AG AG & Co. AG AG AG Immobilien Drillisch Eventim 1&1 1&1 Dürr Bechtle RTL GroupRTL Fielmann KION Group TAG CompuGroup FUCHS PETROLUB CTS Rocket Internet Evotec CANCOM SE Company MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index GmbH & C.KG GmbH 30 31 32 24 27 28 36 35 Rank AG KOHORTENund 14 14 13 13 15 15 15 15 14 14 14 14 19 17 17 17 17 16 16 16 15 19 19 Score cometis Wirtschaftsforschung © & AG - AG Sozial SA MDAX Rück Wohnen AG SE with the best material material with the best Bank AG office REIT Bremse - Immobilien alstria Brenntag AG LEG United Internet AG Rational Deutsche Grand City Properties OSRAM Licht AG Deutschland Telefonica AG Holding Uniper Aareal Lanxess ProSiebenSat.1 Media Hannover Scout24 Aroundtown BossHugo Symrise AG Fraport Knorr Evonik Metro AG Dialog Semiconductor plc Company

NFB

MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX MDAX Index

1 4 8

22 16

11 Ranking Ranking

Rank

A maximum of 24 points could be achieved. achieved. be could 24 of points A maximum 12.5 is points. average The The

- requirements ESG-MONITOR 2020 33 and Aareal opportunities and opportunities and thereby draw more attention attention more draw thereby and GmbH & C.KG GmbH , Deutsche Post, Deutsche Wohnen, , DeutscheDeutsche Wohnen, Post, facilitates common access to ESG reporting reporting ESG to access common facilitates (e.g. transparency, comparability, adequacy, AG KOHORTENund DAX and MDAX companies by a team experienced in experienced team a by companies and MDAX DAX of aim of this qualitative exploration was to explore the explore to was exploration qualitative of this aim cometis Wirtschaftsforschung © & by representatives from the IR and sustainability departments departments sustainability and IR the from representatives by Sozial status quo of current reporting reporting quo of current status information base that base information research on the status quo of ESG reporting. quo ofreporting. ESGon the status research associated with ESG reporting side issuer on the reporting with ESG associated (DAX and MDAX). The create an create Gerresheimer Commerzbank, Daimler, Bechtle, Nemetschek, Merck, Commerzbank, K+S, Daimler, Representatives of: BASF, Vonovia BASF, of: Representatives quality issues in ESG reporting in reporting issues ESG quality completeness, measurability) To To analyse the the analyse To the including reporting, ESG of view issuer's the examine To challenges to practice for all stakeholders all for practice -

of issuers issuers of Supplementary Supplementary Individual exploration Individual Analysis of the ESG reporting of reporting ESG the Analysis An important element in this process is is reporting ESG in this process element An important primarilyfocuses The ESG Monitor on therefore following the objectives: According to the German government, the capital market has the potential to to potential the has market capital the government, German the to According desirable socially accelerate thus and business sustainable for competition stimulate change processes. conditions under which ESG reporting is produced and to develop an additional an develop and to produced is reporting which under ESG conditions analysisreports ESG of the results the of of interpretation the depth dimension for the financial markets: The data collection tool developed for this purpose comprised comprised purpose this for developed tool collection data The markets: financial the NFB. and NFE for evaluated systematically were which points, 180 survey around - - -

The results of the ESG Monitor 2020 are presented in a separate report. report. in a separate presented are 2020 of Monitor ESG the results The • • • Currently, the ESG Monitor comprises 3 perspectives: comprises Monitor the ESG Currently, •

Concerns of the study Concerns • About the ESG Monitor 2020 Monitor About the ESG ESG-MONITOR 2020 34 & Wirtschaftsforschung Wirtschaftsforschung & 88001105 GmbH & C.KG GmbH - - GmbH & CO.KG Ariane Hofstetter KOHORTEN Sozial 9 Lessingstraße 65189 [email protected] 0611 AG KOHORTENund ergebnisse - cometis Wirtschaftsforschung © & monitor - Sozial 7 Eichen Diegelmann 20585 518 den den

-

ometis AG For more information about the project: https://www.cometis.de/de/esg The present ranking of ESG Reports 2018 was developed within within developed 2018 was of ESG Reports ranking present The the ofESG framework Monitor2020. About the ranking: the About Authors of ranking: the Authors Imprint [email protected] 0611 65195 Wiesbaden Unter c Michael Michael

Wiesbaden, July July 2020Wiesbaden, Your contact persons contact Your