ESRS 2 – General disclosures

Notes on the sustainability report/introduction

The Sustainability Statement supplements Landwirtschaftliche Rentenbank’s Annual Report (hereinafter referred to as “Rentenbank”) with information on material sustainability matters. It sets out how sustainability-related aspects are taken into account in the context of the statutory promotional mandate, the business model and strategic management. Where necessary to support an understanding of the sustainability information presented, this Sustainability Statement includes references to other documents published by Rentenbank.

Rentenbank is not subject to the reporting requirements of the Corporate Sustainability Reporting Directive (CSRD). Nevertheless, the CSRD provides an opportunity to disclose sustainability information within a standardised framework. Against this background, Rentenbank has decided to prepare a voluntary Sustainability Statement based on the European Sustainability Reporting Standards (ESRS).

In the reporting year, it was not possible to provide complete coverage of all ESRS data points. However, the ESRS serve as the framework for the structure and content of this report. A decision was taken not to subject the Sustainability Statement to a voluntary external audit in the reporting year.

This Sustainability Statement includes the general disclosures in accordance with ESRS 2 as well as the topical disclosures relating to the sustainability matters identified as material. In line with the requirements of the ESRS, matters assessed as not material in the materiality assessment are not reported on in detail.