p111 (p112 in pdf viewer)

"Alignment in accordance with CSR - RUG with voluntary application of ESRS This Group sustainability report was prepared in accordance with the applicable legal requirements of CSR - RUG. The concept of double materiality analysis in accordance with ESRS means that the understanding of materiality according to GAS 20 is significantly expanded upon for the Group non-financial statement. Based on the KION Group's material topics, the five matters outlined in CSR - RUG have already been covered as follows in accordance with ESRS and expanded for individual requirements of CSR- RUG."

"The KION Group calculates and controls its GHG emissions based on the international Greenhouse Gas Protocol (GHG Protocol). " p. 151

"To ensure the highest level of transparency and comparability, the KION Group uses the widely adopted international disclosure and scoring platform CDP in order to publicly communicate its GHG management and the progress made against targets since 2017. " p. 146