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GRI-Index

Index to Separate Combined Non-Financial Report and GRI content

This report constitutes a separate combined non-financial report in accordance with sections 289b to 289e and 315b, 315c in conjunction with 289c to 289e of the German Commercial Code (HGB). This consolidated non-financial report consists of the sections and disclosures referenced in the following overview in column “CSR Directive Implementation Act: Index to Non-financial Statement” as well as the chapter "Sustainability" and the section "Culture" in the chapter "Our People".

The reporting period covered is January 1st, 2019 to December 31st, 2019. No restatements of information have been made in this report. We have provided separate reports for PUMA SE and the PUMA Group within the “Governance and People at PUMA” section only. Separate reporting of other sustainability data would not add any meaningful new information or value and would require significant additional resources, so we have omitted it here. Information about PUMA’s business model is set out in the Financial section of this Annual Report on page 113. This combined sustainability report has undergone a voluntary “limited assurance” with focus on accordance with German CSR Implementation Act (CSR-RUG) by Deloitte.

Since 2003 PUMA’s sustainability reports are based on the guidelines of the Global Reporting Initiative (GRI), which developed detailed and widely recognized standards on sustainability reporting. This report has been prepared in accordance with the GRI Standards: Core option. This option enables us to report on the impacts related to our economic, environmental, social, and governance performance. It includes topics that are material to PUMA’s business and our key stakeholders, and that constitute our sustainability targets. These targets have been systematically developed in accordance with the feedback from PUMA’s stakeholders.

Description CSR Directive Implementation* Page
102-1 Name of the organization x 113
102-2 Activities, brands, products, and services a. A description of the organization’s activities.
b. Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.		 x 113
102-3 Location of headquarters x 113
102-4 Location of operations x 119
102-5 Ownership and legal form x 163,197
102-6 Markets served a. Markets served, including:
i. geographic locations where products and services are offered;
ii. sectors served;
iii. types of customers and beneficiaries.		 x 130-131
102-7 Scale of the organization x 120-132
102-8 Information on employees and other workers The reporting organization shall report the following information:
a. Total number of employees by employment contract (permanent and temporary), by gender.
b. Total number of employees by employment contract (permanent and temporary), by region.
c. Total number of employees by employment type (full-time and part-time), by gender.
d. Whether a significant portion of the organization’s activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees.
e. Any significant variations in the numbers reported in Disclosures 102-8-a, 102-8-b, and 102-8-c (such as seasonal variations in the tourism or agricultural industries).
f. An explanation of how the data have been compiled, including any assumptions made. 		x 41-42, 120
102-9 Supply chain x 118-119
102-10 Significant changes to the organization and its supply chain a. Significant changes to the organization’s size, structure, ownership, or supply chain, including:
i. Changes in the location of, or changes in, operations, including facility openings, closings, and expansions;
ii. Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations);
iii. Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination. 		x 127-131
102-11 Precautionary principle or approach x 73
102-12 External initiatives x 52-53
102-13 Membership of associations x 52-53
Description CSR Directive Implementation* Page
102-14 Statement from senior decision-maker x 5-7
102-15 Key impacts, risks, and opportunities x 60, 172-178
Description CSR Directive Implementation* Page
102-16 Values, principles, standards, and norms of behavior x 62, 163-171
Description CSR Directive Implementation* Page
102-18 Governance structure The reporting organization shall report the following information:
a. Governance structure of the organization, including committees of the highest governance body.
b. Committees responsible for decision-making on economic, environmental, and social topics. 		x 163-171
102-21 Consulting stakeholders on economic, environmental, and social topics x 51-53
Description CSR Directive Implementation* Page
102-40 List of stakeholder groups x 51-53
102-41 Collective bargaining agreements x 41, 65
102-42 Identifying and selecting stakeholders x 51-53
102-43 Approach to stakeholder engagement x 51-53
102-44 Wichtige Themen und hervorgebrachte Anliegen The reporting organization shall report the following information:
a. Key topics and concerns that have been raised through stakeholder engagement, including:
i. how the organization has responded to those key topics and concerns, including through its reporting;
ii. the stakeholder groups that raised each of the key topics and concerns. 		x 51-53
Description CSR Directive Implementation* Page
102-45 Entities included in the consolidated financial statements The reporting organization shall report the following information:
a. A list of all entities included in the organization’s consolidated financial statements or equivalent documents.
b. Whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report. 		x 198-202
102-46 Defining report content and topic Boundaries The reporting organization shall report the following information:
a. An explanation of the process for defining the report content and the topic Boundaries.
b. An explanation of how the organization has implemented the Reporting Principles for defining report content. 		x 54, 61, 63
102-47 List of material topics x 54
102-48 Restatements of information x 91
102-49 Changes in reporting x 91
102-50 Reporting period x 91
102-51 Date of most recent report x 91
102-52 Reporting cycle x 91
102-53 Contact point for questions regarding the report x 284
102-54 Claims of reporting in accordance with the GRI Standards The reporting organization shall report the following information:
a. The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either:
i. ‘This report has been prepared in accordance with the GRI Standards: Core option’;
ii. ‘This report has been prepared in accordance with the GRI Standards: Comprehensive option’. 		x 91
102-55 GRI content index The reporting organization shall report the following information:
a. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.
b. For each disclosure, the content index shall include:
i. the number of the disclosure (for disclosures covered by the GRI Standards);
ii. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;
iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made. 		x 91-106
102-56 External assurance The reporting organization shall report the following information:
a. A description of the organization’s policy and current practice with regard to seeking external assurance for the report.
b. If the report has been externally assured:
i. A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
ii. The relationship between the organization and the assurance provider;
iii. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization’s sustainability report. 		x 107-108

Materials

Description CSR Directive Implementation* Page
103-1 Explanation of the material topic and its Boundary x 75-76
103-2 The management approach and its components x 75-76
103-3 Evaluation of the management approach x 75-76
Description CSR Directive Implementation* Page
301-1 Materials used by weight or volumeMaterials used by weight or volume Part Omitted: Materials used by weight or volume
Reason: Confidentiality constraints
Explanation: The total materials` weights are obtained to calculate the target progress. For confidentiality reasons only the percentages reached are disclosed. 		x 77

Energy

Description CSR Directive Implementation* Page
103-1 Explanation of the material topic and its Boundary x 68-70
103-2 The management approach and its components x 68-70
103-3 Evaluation of the management approach x 68-70
Description CSR Directive Implementation* Page
302-3 Energy intensity The reporting organization shall report the following information:
a. Energy intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio.
c. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all.
d. Whether the ratio uses energy consumption within the organization, outside of it, or both. 		x 80, 82-83

Emissions

Description CSR Directive Implementation* Page
103-1 Explanation of the material topic and its Boundary x 68-70
103-2 The management approach and its components x 68-70
103-3 Evaluation of the management approach x 68-70
Description CSR Directive Implementation* Page
305-1 Direct (Scope 1) GHG emissions x 71
305-2 Energy indirect (Scope 2) GHG emissions x 71
305-3 Other indirect (Scope 3) GHG emissions x 72
305-4 GHG emissions intensity x 71-72
305-5 Reduction of GHG emissions x 71-72

Supplier Social Assessment

Description CSR Directive Implementation* Page
103-1 Explanation of the material topic and its Boundary x 63
103-2 The management approach and its components x 63
103-3 Evaluation of the management approach x 63
Description CSR Directive Implementation* Page
414-1 New suppliers that were screened using social criteria The reporting organization shall report the following information:
a. Percentage of new suppliers that were screened using social criteria. 		x 63
414-2 Negative social impacts in the supply chain and actions taken The reporting organization shall report the following information:
a. Number of suppliers assessed for social impacts.
b. Number of suppliers identified as having significant actual and potential negative social impacts.
c. Significant actual and potential negative social impacts identified in the supply chain.
d. Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment.
e. Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why. 		x 63-66

Freedom of Association and Collective Bargaining

Description CSR Directive Implementation* Page
103-1 Explanation of the material topic and its Boundary x 63-64
103-2 The management approach and its components x 63-64
103-3 Evaluation of the management approach x 63-64
Description CSR Directive Implementation* Page
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk The reporting organization shall report the following information:
a. Operations and suppliers in which workers’ rights to exercise freedom of association or collective bargaining may be violated or at significant risk either in terms of:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.
b. Measures taken by the organization in the reporting period intended to support rights to exercise freedom of association and collective bargaining. 		x 65-66

Forced or Compulsory Labor

Description CSR Directive Implementation* Page
103-1 Explanation of the material topic and its Boundary x 62
103-2 The management approach and its components x 62
103-3 Evaluation of the management approach x 62
Description CSR Directive Implementation* Page
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor The reporting organization shall report the following information:
a. Operations and suppliers considered to have significant risk for incidents of forced or compulsory labor either in terms of:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.
b. Measures taken by the organization in the reporting period intended to contribute to the elimination of all forms of forced or compulsory labor. 		x 62

Human Rights Assessment

Description CSR Directive Implementation* Page
103-1 Explanation of the material topic and its Boundary x 63
103-2 The management approach and its components x 63
103-3 Evaluation of the management approach x 63
Description CSR Directive Implementation* Page
412-1 Operations that have been subject to human rights reviews or impact assessments The reporting organization shall report the following information:
a. Total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, by country. 		x 64

Occupational Health and Safety

Description CSR Directive Implementation* Page
103-1 Explanation of the material topic and its Boundary x 40, 42
103-2 The management approach and its components x 40, 42
103-3 Evaluation of the management approach x 40, 42
Description CSR Directive Implementation* Page
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities x 42

Diversity and Equal Opportunity

Description CSR Directive Implementation* Page
103-1 Explanation of the material topic and its Boundary x 39-40, 170-171
103-2 The management approach and its components x 39-40, 170-171
103-3 Evaluation of the management approach x 39-40, 170-171
Description CSR Directive Implementation* Page
405-1 Diversity of governance bodies and employees The reporting organization shall report the following information:
a. Percentage of individuals within the organization’s governance bodies in each of the following diversity categories:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;
iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
b. Percentage of employees per employee category in each of the following diversity categories:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;
iii. Other indicators of diversity where relevant (such as minority or vulnerable groups). 		39-40, 170-171

Anti-corruption

Description CSR Directive Implementation* Page
103-1 Explanation of the material topic and its Boundary x 86-87
103-2 The management approach and its components x 86-87
103-3 Evaluation of the management approach x 86-87
Description CSR Directive Implementation* Page
205-2 Communication and training about anti-corruption policies and procedures x 86-87

Economic Performance

Description CSR Directive Implementation* Page
103-1 Explanation of the material topic and its Boundary 172
103-2 The management approach and its components 172
103-3 Evaluation of the management approach 172
Description CSR Directive Implementation* Page
201-2 Financial implications and other risks and opportunities due to climate change 174

* CSR Directive Implementation Act: Index to Non-financial Statement