2024 Management System

The future focus of the company’s business activities on the key value drivers logically requires an adjustment to the management system, as the previous management system no longer provides the required degree of relevant management information, in the interests of return-oriented and, at the same time, cash flow-oriented management, or the necessary transparency in the current environment.

Our 2024 management system has a modular structure and makes a distinction between performance indicators at Group level (most meaningful performance indicators within the meaning of DRS 20) and those at segment level.

As a result, with a view to the future management of the company, the Management Board has designed the following management system structure.