Metrics and targets
S4-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
In the reporting year, the Lufthansa Group did not set any specific targets regarding its material impacts, risks and opportunities. In addition, no formal processes have been established for setting targets in relation to material impacts, risks and opportunities.
While the Lufthansa Group has not set measurable targets in this specific area, the effectiveness of existing policies and measures, as outlined in the respective descriptions of individual regulations, is regularly reviewed.
| T076 | Calculation methods in 2024 – Social | ||||||
|---|---|---|---|---|---|---|---|
| ESRS disclosure requirement | Paragraph | Data point/metric | Basis for preparing and describing the parameters used, description of the assumptions and methodology | Sources of measurement uncertainty, if applicable | Resulting accuracy level | External validation | Planned actions to improve accuracy, if applicable |
| S1-6 – Characteristics of the undertaking’s employees | 50a | Total number of employees, breakdown by gender | Employee data collection for the Lufthansa Group, assigned at country level based on corporate headquarters. These figures relate to the end of the year in each case (as of 31/12/2024). These figures relate to the number of people. | Low uncertainty, as HR data is recorded at the individual companies | High | None | Measures planned to disaggregate personnel data by country of deployment |
| S1-6 – Characteristics of the undertaking’s employees | 50a | Total number of employees, breakdown by country | Employee data collection for the Lufthansa Group, assigned at country level based on corporate headquarters. These figures relate to the end of the year in each case (as of 31/12/2024). These figures relate to the number of people. | Low uncertainty, as HR data is recorded at the individual companies | High | None | Measures planned to disaggregate personnel data by country of deployment |
| S1-6 – Characteristics of the undertaking’s employees | 50b | Total number of employees by contract type | Employee data collection for the Lufthansa Group, assigned at country level based on corporate headquarters. These figures relate to the end of the year in each case (as of 31/12/2024). These figures relate to the number of people. | Low uncertainty, as HR data is recorded at the individual companies | High | None | No further action needed |
| S1-6 – Characteristics of the undertaking’s employees | 50c | The total number of employees who left the Company and staff turnover rate | Employee data collection for the Lufthansa Group, including records of employees who have left the Company. These figures relate to the end of the year in each case (as of 31/12/2024). These figures relate to the number of people. | Low uncertainty, as HR data is recorded at the individual companies | High | None | No further action needed |
| S1-8 – Collective bargaining coverage and social dialogue | 60a | Percentage of employees covered by collective bargaining agreements | Collection of data on collective bargaining agreement for EEA countries in the first year of reporting based on the phase-in approach. Allocation of employees at the country level based on corporate headquarters. These figures relate to the end of the year in each case (as of 31/12/2024). |
Low uncertainty, as collective bargaining agreement data is recorded at the individual companies | High | None | No further action needed |
| S1-8 – Collective bargaining coverage and social dialogue | 60b | Percentage of employees covered by collective bargaining agreements on a country basis (EEA countries) | Collection of data for EEA countries in the first year of reporting based on the phase-in approach. Allocation of employees at the country level based on corporate headquarters. These figures relate to the end of the year in each case (as of 31/12/2024). |
Low uncertainty, as collective bargaining agreement data is recorded at the individual companies | High | None | No further action needed |
| S1-8 – Collective bargaining coverage and social dialogue | 63a | Percentage of employees covered by workers’ representatives on a country basis | Collection of employee coverage by workers’ representatives for EEA countries. Allocation of employees at the country level based on corporate headquarters. These figures relate to the end of the year in each case (as of 31/12/2024). | Low uncertainty, as a record of employees covered by workers’ representatives exists at the individual companies | High | None | No further action needed |
| S1-9 – Diversity metrics | 66a | Gender distribution at top management level by number and percentage | Collection of employee data for the Lufthansa Group. Top management is defined as LC 1 - LC 3 and the Executive Board. These figures relate to the end of the year in each case (as of 31/12/2024). These figures relate to the number of people. | Low uncertainty, as HR data is recorded at the individual companies | High | None | No further action needed |
| S1-9 – Diversity metrics | 66b | Distribution of employees by age group | Collection of employee data for the Lufthansa Group. Age brackets have been redefined to include more detail within the Lufthansa Group compared to ESRS requirements. See the table “Employee distribution by age group”. These figures relate to the end of the year in each case (as of 31/12/2024). These figures relate to the number of people. | Low uncertainty, as HR data is recorded at the individual companies | High | None | No further action needed |
| S1-14 – Health and safety metrics | 88a | Percentage of employees covered by the health and safety management system | Based on a Group-wide guideline, 100% of Lufthansa Group employees are covered by a corresponding management system. Consequently, no further data collection is required. | Low uncertainty, as a guideline exists at the Group level | High | None | No further action needed |
| S1-14 – Health and safety metrics | 88b | Number of fatalities as a result of work-related injuries and work-related ill health | Data collection from individual legal entities within the scope of non-financial reporting. Terminology has been clearly defined and rolled out across the Group in this format. These figures relate to the end of the year in each case (as of 31/12/2024). | Low uncertainty due to variations in national health and safety laws and their interpretation | High | None | No further action needed |
| S1-14 – Health and safety metrics | 88c | Number and rate of recordable work-related accidents | Data collection from individual legal entities within the scope of non-financial reporting. Terminology has been clearly defined and rolled out across the Group in this format. These figures relate to the end of the year in each case (as of 31/12/2024). | Low uncertainty due to variations in national health and safety laws and their interpretation | High | None | No further action needed |
| S1-16 – Remuneration metrics | 97a | Gender pay gap | Data analysis based on data from various legal entities. Data is assigned to different employee categories and individual countries. The term “remuneration” has been centrally defined and rolled out across all legal entities. These figures relate to the end of the year in each case (as of 31/12/2024). | Medium level of uncertainty due to differences in data collection across the legal entities. Additionally, a standardised definition of the concept of remuneration has been introduced; however, manual data entry may introduce errors | High | None | System integrations and IT implementations for automated data provision through interfaces are being comprehensively evaluated. |
| S1-16 – Remuneration metrics | 97b | Annual total remuneration ratio of the highest paid individual to the median annual total remuneration for all employees |
Data analysis based on data from various legal entities. Data on the highest-paid individual is excluded from the calculation. The term “remuneration” has been centrally defined and rolled out across all legal entities. These figures relate to the end of the year in each case (as of 31/12/2024). | Medium level of uncertainty due to differences in data collection across the legal entities. Additionally, a standardised definition of the concept of remuneration has been introduced; however, manual data entry may introduce errors | High | None | System integrations and IT implementations for automated data provision through interfaces are being comprehensively evaluated. |
| S1-17 – Incidents, complaints and severe human rights impacts | 103a | Total number of incidents of discrimination, including harassment, reported in the reporting period | The Human Rights Department collects and evaluates relevant data across the Group using various communication and reporting systems. These figures relate to the number of incidents as of the reporting date (31.12.2024). | Low uncertainty, as data is directly captured through system integration | High | None | No further action needed |
| S1-17 – Incidents, complaints and severe human rights impacts | 103b | Number of complaints submitted through channels for employees (including grievance mechanisms) |
The Human Rights Department collects and evaluates relevant data across the Group using various communication and reporting systems. These figures relate to the number of incidents as of the reporting date (31.12.2024). | Low uncertainty, as data is directly captured through system integration | High | None | No further action needed |
| S1-17 – Incidents, complaints and severe human rights impacts | 103c | Total amount of material fines, penalties and compensation for damages as a result of the incidents and complaints disclosed above |
Data collection based on information provided by individual legal entities. Relevant terms have been centrally defined and standardised across the Group to ensure consistent collection. Data collection includes both legal disputes and other relevant matters assigned to specific legal entities. | Low uncertainty, as legal notices are addressed directly to individual legal entities and collected accordingly | High | None | No further action needed |
| S1-17 – Incidents, complaints and severe human rights impacts | 104a | Total number of severe human rights incidents related to the workforce | The Human Rights Department collects and evaluates relevant data across the Group using various communication and reporting systems. These figures relate to the number of incidents as of the reporting date (31.12.2024). | Low uncertainty, as data is directly captured through system integration | High | None | No further action needed |
| S1-17 – Incidents, complaints and severe human rights impacts | 104b | Total amount of fines, penalties and compensation for damages as a result of severe human rights incidents related to the workforce | Data collection based on information provided by individual legal entities. Relevant terms have been centrally defined and standardised across the Group to ensure consistent collection. Data collection includes both legal disputes and other relevant matters assigned to specific legal entities. | Low uncertainty, as legal notices are addressed directly to individual legal entities and collected accordingly | High | None | No further action needed |