Under the Management Board's business allocation plan, the Chief Executive Officer is responsible for corporate responsibility (ESG) and, hence, for all reported non-financial aspects. Sustainability has been established as a new area of responsibility with direct reporting lines to the Chief Executive Officer. Individual ESG objectives are a component of the Management Board's remuneration as an element of the short-term incentive (STI), see the comments in the remuneration report on pages 117 onwards. Under a resolution passed by the Supervisory Board on 20 September 2022, the Audit Committee assumed responsibility for sustainability/ESG from the Personnel Committee. At an extraordinary meeting held on 20 October 2022, the Audit Committee completed a comprehensive onboarding process covering all ESG-related matters. In addition to regular updates for the Audit Committee in the future, the entire Supervisory Board is briefed by the Management Board on the progress of ESG activities at the annual strategy day.