Index for separate Combined Non-Financial Report and GRI Content

		CSR Directive Implementation*	Page**
102-1	Name of the organization	x	150
102-2	Activities, brands, products and services	x	150
102-3	Location of headquarters	x	150
102-4	Location of operations	x	156-157
102-5	Ownership and legal form	x	150
102-6	Markets served	x	167-169
102-7	Scale of the organization	x	158, 220
102-8	Information on employees and other workers	x	20, 22, 158
102-9	Supply chain	x	203-204
102-10	Significant changes to the organization and its supply chain	x	165-169
102-11	Precautionary principle or approach	x	87
102-12	External initiatives	x	32-33
102-13	Membership of associations	x	32-33

		CSR Directive Implementation*	Page**
102-14	Statement from senior decision-maker	x	5-8
102-15	Key impacts, risks, and opportunities	x	42-43, 75, 203-212

		CSR Directive Implementation*	Page**
102-16	Values, principles, standards and norms of behavior	x	52-53

		CSR Directive Implementation*	Page**
102-18	Governance structure	x	12

		CSR Directive Implementation*	Page**
102-21	Consulting stakeholders on economic, environmental and social topics	x	32
102-40	List of stakeholder groups	x	32-33
102-41	Collective bargaining agreements	x	60-64
102-42	Identifying and selecting stakeholders	x	32-33
102-43	Approach to stakeholder engagement	x	32-33
102-44	Important topics and concerns	x	32-33

		CSR Directive Implementation*	Page**
102-45	Entities included in the consolidated financial statements	x	229-234
102-46	Defining report content and topic boundaries	x	34-35, 41
102-47	List of material topics	x	34-35
102-48	Restatements of information	x	128
102-49	Changes in reporting	x	128
102-50	Reporting period	x	128
102-51	Date of most recent report	x	128
102-52	Reporting cycle	x	128
102-53	Contact point for questions regarding the report	x	322
102-54	Claims of reporting in accordance with the GRI Standards	x	128
102-55	GRI content index	x	128-141
102-56	External assurance	x	142-144

Materials

		CSR Directive Implementation*	Page**
103-1	Explanation of the material topic and its boundary	x	111-112
103-2	The management approach and its components	x	111-112
103-3	Evaluation of the management approach	x	111-112
301-1	Materials used by weight or volume	x	111-115 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.

Energy

		CSR Directive Implementation*	Page**
103-1	Explanation of the material topic and its boundary	x	71-72
103-2	The management approach and its components	x	71-72
103-3	Evaluation of the management approach	x	71-72
302-3	Energy intensity	x	79, 81-82, 84-85, 120

Emissions

		CSR Directive Implementation*	Page**
103-1	Explanation of the material topic and its boundary	x	71-72
103-2	The management approach and its components	x	71-72
103-3	Evaluation of the management approach	x	71-72
305-1	Direct (Scope 1) GHG emissions	x	79
305-2	Energy indirect (Scope 2) GHG emissions	x	79
305-3	Other indirect (Scope 3) GHG emissions	x	81-86
305-4	GHG emissions intensity	x	79-86
305-5	Reduction of GHG emissions	x	79-86

Supplier Social Assessment

		CSR Directive Implementation*	Page**
103-1	Explanation of the material topic and its boundary	x	46
103-2	The management approach and its components	x	46
103-3	Evaluation of the management approach	x	46
414-1	New suppliers that were screened using social criteria	x	46, 54
414-2	Negative social impacts in the supply chain and actions taken	x	54

Freedom of Association and Collective Bargaining

		CSR Directive Implementation*	Page**
103-1	Explanation of the material topic and its boundary	x	46
103-2	The management approach and its components	x	46
103-3	Evaluation of the management approach	x	46
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	x	57, 64

Forced or Compulsory Labor

		CSR Directive Implementation*	Page**
103-1	Explanation of the material topic and its boundary	x	46
103-2	The management approach and its components	x	46
103-3	Evaluation of the management approach	x	46
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	x	57, 64

Human Rights Assessment

		CSR Directive Implementation*	Page**
103-1	Explanation of the material topic and its boundary	x	46
103-2	The management approach and its components	x	46
103-3	Evaluation of the management approach	x	46
412-1	Operations that have been subject to Human Rights reviews or impact assessments	x	53

Occupational Health and Safety

		CSR Directive Implementation*	Page**
103-1	Explanation of the material topic and its boundary	x	22, 65
103-2	The management approach and its components	x	22, 65
103-3	Evaluation of the management approach	x	22, 65
403-2	Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	x	23, 66

Diversity and Equal Opportunity

		Page**
103-1	Explanation of the material topic and its boundary	18-20, 195-199
103-2	The management approach and its components	18-20, 195-199
103-3	Evaluation of the management approach	18-20, 195-199
405-1	Diversity of governance bodies and employees	18-20, 195-199

Anti-corruption

		CSR Directive Implementation*	Page**
103-1	Explanation of the material topic and its boundary	x	191-192
103-2	The management approach and its components	x	191-192
103-3	Evaluation of the management approach	x	191-192
205-2	Communication and training about anti-corruption policies and procedures	x	191-192

Tax


207-1	Approach to tax	“WE PAY OUR FAIR SHARE“ is the core principle the PUMA Group is taking into consideration for its global tax strategy. In this regard, PUMA fully commits to act in accordance with all international tax regulations and to fulfill any tax obligations arising from its business activities. PUMA is not following artificial structures solely to save taxes with these. Of course, taxes play a role in business decisions to know what these are and so to do the right thing, however, tax consequences are not the relevant drivers for failing a final sign off on business strategies in this regard. It is key for PUMA to pay an appropriate portion of its pre-tax profit to tax administrations in the respective countries. Paying tax is accepted as a general business principle of PUMA. An effective tax rate of around 25% over recent years confirms this. As it is a general principle for PUMA to follow tax rules and to pay applicable taxes, taxes as such are not a material issue within the sustainability approach. Consequently, PUMA does not report in detail on the GRI Standard in this regard.

207-1

Approach to tax

“WE PAY OUR FAIR SHARE“ is the core principle the PUMA Group is taking into consideration for its global tax strategy. In this regard, PUMA fully commits to act in accordance with all international tax regulations and to fulfill any tax obligations arising from its business activities.

PUMA is not following artificial structures solely to save taxes with these. Of course, taxes play a role in business decisions to know what these are and so to do the right thing, however, tax consequences are not the relevant drivers for failing a final sign off on business strategies in this regard.

It is key for PUMA to pay an appropriate portion of its pre-tax profit to tax administrations in the respective countries. Paying tax is accepted as a general business principle of PUMA. An effective tax rate of around 25% over recent years confirms this. As it is a general principle for PUMA to follow tax rules and to pay applicable taxes, taxes as such are not a material issue within the sustainability approach. Consequently, PUMA does not report in detail on the GRI Standard in this regard.

*: CSR Directive Implementation Act: Index for Non-Financial Statement

**: Page numbers refer to the PDF Version of the PUMA Annual Report

INDEX FOR SEPARATE COMBINED NON-FINANCIAL REPORT AND GRI CONTENT

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