Preamble
PUMA’s sustainability programme aims to create a positive impact across the PUMA value chain focusing on Human rights, Climate and Circularity. This Sustainability Statement for the financial year 2025, which is a consolidated statement of PUMA SE and its subsidiaries (PUMA Group), was reviewed by the Supervisory Board of PUMA SE. On behalf of the Supervisory Board, KPMG AG performed a limited assurance engagement with regard to the legally required disclosures pursuant to Sections 315b and 315c in conjunction with 289b to 289e German Commercial Code (HGB). The limited assurance engagement was performed in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised): “Assurance Engagements other than Audits or Reviews of Historical Financial Information” issued by the International Auditing and Assurance Standards Board (IAASB).
The Sustainability Statement contains a description of concepts and due diligence processes and their results in accordance with the five non-financial aspects pursuant to Sections 315c in conjunction with 289c HGB: environmental matters, employee-related matters, social matters, respect for human rights and combating corruption and bribery.
In this Statement, we use the Corporate Sustainability Reporting Directive EU 2022/2464 (CSRD) and its related European Sustainability Reporting Standards (ESRS). To prepare this Statement, we conducted a double materiality assessment (DMA), engaging with our stakeholders to identify the material impacts, risks, and opportunities (IROs). We report on the IROs’ interaction with our strategy and business model and how we address them. The first section of the Statement covers our general approach to sustainability reporting, our sustainability strategy, and targets in relation to our business model, strategy, and value chain. We detail our material IROs, policies, and actions included in the ESRS: E1 Climate change, E2 Pollution, E3 Water and marine resources, E4 Biodiversity and ecosystems, E5 Resource use and circular economy, S1 Own workforce, S2 Workers in the value chain, S4 Consumers and end-users, and G1 Business conduct. We also describe the principles guiding our transparency in sustainability performance.
