Governance

The alignment of business activities with sustainability requirements is supported by binding rules, processes, and management instruments. These include, above all, the Group-wide Code of Conduct, the Supplier Code of Conduct, the corporate values, and various Group guidelines and policies (e.g., Policy Statement, UK Modern Slavery Act, Deforestation Policy). They provide the framework for responsible and compliant conduct – both within the Melitta Group and along the value chains.

In its Code of Conduct, the Melitta Group defines clear behavioral principles for its employees. These include, in particular, requirements regarding human rights, integrity, the prevention of corruption, and the respectful treatment of colleagues and business partners. In addition, the Supplier Code of Conduct sets out binding requirements for suppliers and business partners, including compliance with human rights, working conditions, and environmental standards. At the same time, it serves as an important foundation for implementing the requirements of the German Supply Chain Due Diligence Act (LkSG) and the EU Corporate Sustainability Due Diligence Directive (CSDDD).

Moreover, sustainability is enshrined as one of the Group’s seven core values. As such, sustainability requirements are systematically integrated into guidelines and policies – for example, in strategic business initiatives, investments, or changes in procurement, production, and marketing. This is complemented by medium- and long-term sustainability targets. The Group regularly reports on its progress toward these targets.

The Melitta Group uses Group-wide non-financial performance indicators to manage its sustainability activities. These are collected and analyzed using standardized ESG software. There are binding definitions and data collection processes for all key performance indicators. Wherever possible, the Group follows established international standards and methods, such as the Greenhouse Gas Protocol or ISO standards. Training sessions and regular coordination efforts help ensure the highest possible degree of comparability and data quality.

In the fiscal year 2025, the Group continued to expand its governance, processes, and data structures – particularly with regard to the requirements of the Corporate Sustainability Reporting Directive (CSRD). As a result, the Corporate Finance division and the Finance departments of the operating divisions were more closely integrated into sustainability reporting. In addition, risk management was expanded to include the analysis and assessment of ESG risks based on the double materiality principle. Targets, key performance indicators, data management, and reporting infrastructures were refined accordingly and more closely linked to the financial management processes.

Several training programs were held in 2025 to effectively implement the new requirements. In addition, various working groups were established, involving more than 50 employees from various operating and corporate divisions. Moreover, employees received training on various sustainability topics (“Sustainability Insights”) aimed at raising awareness of the key drivers and legal requirements while promoting greater dialogue between different functions. Due to the very positive feedback, these training sessions will continue in 2026.