SAP SE – Annual report – 31 December 2021
About This Report
The SAP Integrated Report 2021 presents our full-year financial, social, and environmental performance in one integrated report (“SAP Integrated Report”) available at http://www.sapintegratedreport.com.
The SAP Integrated Report also serves as our United Nations (UN) Global Compact progress report. We also report on our contribution to the UN Sustainable Development Goals (SDGs) and embedded the recommended disclosures of the Task Force on Climate-Related Financial Disclosures (TCFD), of the SASB standards, and of the World Economic Forum (WEF) stakeholder capitalism metrics.
Basis of Presentation
Our combined management report is prepared in accordance with the German Commercial Code and the relevant German Accounting Standards. The combined management report is also a management commentary complying with the International Financial Reporting Standards (IFRS) Practice Statement Management Commentary.
Our consolidated financial statements are prepared in accordance with IFRS. Our executive management has confirmed the effectiveness of our internal controls over financial reporting.
The social and environmental data and information included in the SAP Integrated Report is prepared in accordance with the GRI Standards: Core option. This GRI option indicates that a report contains the minimum information needed to understand the nature of the organization, its material topics and related impacts, and how these are managed. We apply the GRI principles (sustainability context, stakeholder inclusiveness, materiality, and completeness) for defining report content. We also report on SDGs identified as material to our strategy.
Greenhouse gas data is prepared based on the Greenhouse Gas Protocol.
All financial and non-financial data and information for the reporting period is reported utilizing SAP software solutions and sourced from the responsible business units.
The reporting period is fiscal year 2021. The report encompasses SAP SE and all subsidiaries of the SAP Group. To make this report as current as possible, we have included relevant information available up to the auditor’s opinion dated February 23, 2022. The report is available in English and German.
Independent Audit and Assurance
KPMG AG Wirtschaftsprüfungsgesellschaft has audited our consolidated financial statements and our combined management report. Information relating to the non-financial statement included in SAP’s management report has been audited with limited assurance by KPMG. Additionally, KPMG has provided assurance on selected sustainability information in accordance with the International Standard on Assurance Engagements (ISAE) 3000, a pertinent standard for the assurance of sustainability reporting. The Independent Auditor’s Report and the Assurance Reports of KPMG for the non-financial statement and selected sustainability information are available in the Independent Auditor’s Report section, the Limited Assurance Report of the Independent Auditor regarding the Combined Non-Financial Statement section and the Assurance Report of the Independent Auditor regarding Sustainability Information section.
Concept and Realization
This report was designed by SAP and created with SAP S/4HANA software and the SAP Disclosure Management application.