The Sustainability Statement fulfils the requirements for the combined non-financial statement prepared in accordance with sections §§ 289b et seqq. and 315b to 315c HGB. Given the still due national transposition of the CSRD into German national law, the Allianz Sustainability Statement is compiled per the Non-Financial Reporting Directive (NFRD) (Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU), which has been transposed into German law via § 315b to § 315c HGB, and ESRS (Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council).
PricewaterhouseCoopers GmbH WPG (PwC) has been engaged to perform a reasonable assurance engagement on the Sustainability Statement of the Allianz Group.
The first Non-Financial Statement was published in 2017 as an individual report. Since 2018 it has been part of the respective Annual Report. The Annual Report 2025 includes the combined Sustainability Statement, in line with European Sustainability Reporting Standards (ESRS), which also fulfils the requirements for the combined Non-Financial Statement prepared in accordance with sections §§ 289b et seqq. and 315b to 315c HGB.