Glossary

Barrier-free are structural and other facilities, means of transport, technical commodities, systems of information processing, acoustic and visual information sources and communication facilities as well as other designed areas of life, if they are accessible and usable for people with disabilities in the generally usual way, without particular difficulty and basically without external assistance.

Measure used to compare the emissions from various types of greenhouse gas (GHG) based on their global warming potential (GWP). The CO₂ equivalent for a gas is determined by multiplying the metric tons of the gas by the associated GWP.

The carbon footprint is the sum of a company’s greenhouse gas emissions, measured in CO₂ equivalents, over a certain period.

Activities and processes are carbon neutral, if they do not cause greenhouse gas emissions or if their emissions can be fully compensated.

Code that defines rules for employees and typically includes directives and prohibitions that companies impose on themselves or accept.

Compliance is part of corporate governance. It refers to compliance with laws, directives, and voluntary codes within the company.

A Compliance Management System refers to principles and measures based on defined goals from legal representatives which ensure a compliant behavior of the company. The German Standard on a proper assessment of the CMS (IDW PS 980) offers a detailed overview on the requirements of a CMS.

Legal and factual regulatory framework for the management and supervision of a company.

‘Abuse of entrusted power for private gain’, which can be instigated by individuals or organizations. In the GRI Standards, corruption includes practices such as bribery, facilitation payments, fraud, extortion, collusion, and money laundering. It also includes an offer or receipt of any gift, loan, fee, reward, or other advantage to or from any person as an inducement to do something that is dishonest, illegal, or a breach of trust in the conduct of the enterprise’s business. This can include cash or in-kind benefits, such as free goods, gifts, and holidays, or special personal services provided for the purpose of an improper advantage, or that can result in moral pressure to receive such an advantage.

CSR Guideline Implementation Law (German: Richtlinie-Umsetzungsgesetz); law on strengthening companies’ nonfinancial reporting in management reports and group management reports.

Cyberbullying refers to the insulting, threatening, exposing or harassing of people using communication media, such as smartphones, email, websites, or social media.

Cyberbullying refers to the insulting, threatening, exposing or harassing of people using communication media, such as smartphones, email, websites, or social media.

The Deutscher Corporate Governance Kodex (German Corporate Governance Code) presents essential statutory regulations for the management and supervision of German listed companies and contains, in the form of recommendations and suggestions, internationally and nationally acknowledged standards for good and responsible corporate governance.

Digitalization and digital technology have established themselves in people’s everyday lives and are changing the production, distribution and reception of content. The rapid spread of smartphones, tablets, smart TVs and other internet-connected entertainment devices, plus access to information anytime anywhere, are having a major impact on media use. The media convergence that digitalization allows — e.g. of television and Internet — has spawned even more interactivity. New media formats and distribution channels make interactive media consumption possible and offer consumers, providers and the advertising industry many new opportunities. Fully digitizable content that can be distributed via online platforms is just one of the outcomes.

GHG emissions from sources that are owned or controlled by an organization. A GHG source is any physical unit or process that releases GHG into the atmosphere. Direct (Scope 1) GHG emissions can include the CO₂ emissions from fuel consumption.

Act and result of treating persons unequally by imposing unequal burdens or denying benefits instead of treating each person fairly on the basis of individual merit. Discrimination can also include harassment, defined as a course of comments or actions that are unwelcome, or should reasonably be known to be unwelcome, to the person towards whom they are addressed.

Thermal energy transported from generator to consumer via thermally insulated pipe systems over a long distance.

Diversity can relate to many things, including background and culture, age, gender, sexual orientation and identity, disability, religion, or ideology

Corporate initiative to support diversity in companies and institutions. Organizations should create a working environment that is free of prejudice. All employees should feel valued – independent of their sex, nationality, ethnic origin, religion or world view, disability, age, or sexual orientation and identity.

Emissions of greenhouse gases and air pollutants in the atmosphere. Also, refer to greenhouse gases.

Employer branding is defined by developing and maintaining a company’s reputation as employer.

Full-time: A ‘full-time employee’ is an employee whose working hours per week, month, or year are defined according to national legislation and practice regarding working time (such as national legislation which defines that ‘full-time’ means a minimum of nine months per year and a minimum of 30 hours per week). Part-time: A ‘part-time employee’ is an employee whose working hours per week, month, or year are less than ‘full-time’ as defined above.

GHG emissions that result from the generation of purchased or acquired electricity, heating, cooling, and steam consumed by an organization.

ESG stands for Environmental Social and Governance and refers to a set of criteria/indicators which investors apply to screen companies regarding their environmental, social and governance responsibility.

German law aimed at preventing or eliminating discrimination on reasons of racial or ethnic origin, sex, religion or belief, disability, age or sexual identity.

Geothermal is the heat, stored in the accessible parts of the earth’s crust. It is a renewable energy.

Among other things, the German Federal Data Protection Act (together with the states’ data protection laws) governs the treatment of personal data that is processed in information and communication systems or manually.

The GRI Sustainability Reporting Guidelines offer Reporting Principles and Standard Disclosures for the preparation of sustainability reports by organizations, regardless of their size, sector or location. The Guidelines are developed through a global multi-stakeholder process involving representatives from business, labor, civil society, and financial markets, as well as auditors and experts in various fields. Most recent version of the guidelines are the GRI Standards which will be mandatory as of July 1, 2018.

Global Standards Screening (GSS) assesses companies impact on stakeholders and the extent to which a company causes, contributes or is linked to violations of international norms and standards.

Governance, or corporate governance, refers to the control of an organization.

Electrical energy that is demonstrably produced in an environmentally responsible manner from renewable energy sources.

Gas that contributes to the greenhouse effect by absorbing infrared radiation.

The Greenhouse Gas Protocol is a globally recognized standard regarding the quantification and management of greenhouse gas emissions. The reporting standards for the implementation of projects to reduce emissions are jointly developed by businesses, governments, and NGOs under the leadership of the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD).

As a sociological term, the concept of inclusion describes a society in which every person is accepted and can participate in it on an equal footing and in a self-determined manner - regardless of gender, age or origin, of religious affiliation or education, of any disabilities or other individual characteristics.

An influencer is a person who is highly regarded for his or her strong presence in the social media. Influencers are also referred to as opinion leaders, as they can get their fans excited about products through their high number of followers or their reach. Their strong networking in social media offers brands and companies the chance to create a high degree of awareness for their product.

The American LEED model is an internationally recognized certification system. Its abbreviation stands for "Leadership in Energy and Environmental Design".

The term in its entirety as well as in its individual meanings stands for people who deviate from the heterosexual norm because of their sexual orientation, gender identity or body. It is an acronym for Lesbian, Gay, Bisexual, Transgender, Intersex or Questioning.

Topic that reflects a reporting organization’s significant economic, environmental and social impacts; or that substantively influences the assessments and decisions of stakeholders. For more information on identifying a material topic, see the Reporting Principles for defining report content in GRI 101: Foundation. To prepare a report in accordance with the GRI Standards, an organization is required to report on its material topics. Material topics can include, but are not limited to, the topics covered by the GRI Standards in the 200, 300, and 400 series.

Non-financial group statement that capital market-oriented companies are required to publish according to EU Guideline 2014/95/EU or Sections 289b et seq. HGB and Sections 315b et seq. HGB. ProSiebenSat.1 Media SE fulfills its reporting obligations through a separate chapter in their annual report.

Indirect GHG emissions not included in energy indirect (Scope 2) GHG emissions that occur outside of the organization, including both upstream and downstream emissions.

Basic salary plus additional amounts paid to a worker. Examples of additional amounts paid to a worker can include those based on years of service, bonuses including cash and equity such as stocks and shares, benefit payments, overtime, time owed, and any additional allowances, such as transportation, living and childcare allowances.

Energy source that is capable of being replenished in a short time through ecological cycles or agricultural processes. Renewable energy sources can include geothermal, wind, solar, hydro, and biomass.

In the public value reporting, scopes are categories that classify emissions regarding their type and their relation to the value chain. The scopes are distinguished in direct emissions (Scope 1), indirect emissions (Scope 2) and emissions in the upstream and downstream value creation stages (Scope 3).

The full group of entities to be included in the consolidated financial statements.

Entity or individual that can reasonably be expected to be significantly affected by the reporting organization’s activities, products and services, or whose actions can reasonably be expected to affect the ability of the organization to successfully implement its strategies and achieve its objectives. Stakeholders include entities or individuals whose rights under law or international conventions provide them with legitimate claims vis-à-vis the organization. Stakeholders can include those who are invested in the organization (such as employees and shareholders), as well as those who have other relationships to the organization (such as other workers who are not employees, suppliers, vulnerable groups, local communities, and NGOs or other civil society organizations, among others).

17 goals for sustainable development of the United Nations that are intended to help secure sustainable development on the economic, social, and ecological level.

Development that meets the needs of the present without compromising the ability of future generations to meet their own needs. Sustainable development encompasses three dimensions: economic, environmental and social. Sustainable development refers to broader environmental and societal interests, rather than to the interests of specific organizations. In the GRI Standards, the terms ‘sustainability’ and ‘sustainable development’ are used interchangeably.

For the calculation of the turnover rate is the number of former employees who left in in the reporting period divided by the number of employees at effective date. Reasons for leaving are cancellations or termination agreements. Resignations due to temporal limitations of employment contracts, end of apprenticeship, retirement or death are not considered.

Organization of states founded in 1945 with 193 members (as of June 2020) that are committed to maintaining peace through international cooperation and collective security.

The world's largest and most important initiative for responsible corporate governance. Based on 10 universal principles and the Sustainable Development Goals, it pursues the vision of an inclusive and sustainable global economy.

An organization’s value chain encompasses the activities that convert input into output by adding value. It includes entities with which the organization has a direct or indirect business relationship and which either (a) supply products or services that contribute to the organization’s own products or services, or (b) receive products or services from the organization. This definition is based on United Nations (UN), The Corporate Responsibility to Respect Human Rights: An Interpretive Guide, 2012. The value chain covers the full range of an organization’s upstream and downstream activities, which encompass the full life cycle of a product or service, from its conception to its end use.