Sustainability aspects and climate-related risks and opportunities are integrated into the Group-wide risk management process at Daimler. They are understood to be conditions, events, or develop- ments involving environmental, social or governance factors (ESG), the occurrence of which may have an actual or potential impact on the Daimler Group’s profitability, cash flows and financial position, as well as on its reputation. ESG-related risks and opportunities that are very likely to have a serious negative impact on non-financial aspects in accordance with the CSR Directive Implementation Act (CSR-RUG) can be found in the respective categories of the Risk and Opportunity Report according to their cause. Furthermore, Daimler follows the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) with regard to climate-related risks and opportunities.