Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

NON-FINANCIAL
REPORT FOR
THE GROUP
LETTER FROM THE CEO

Fellow Shareholders and Heroes,

Delivery Hero’s sustainability vision continues to support measurement of our greenhouse gas footprint to cover all The following sections are a summary of what we have
our ambition of delivering an amazing experience. Since our global markets. We are now developing carbon reduc- achieved in 2021 and where we plan to go in the future. I
the inception of our sustainability journey in 2019, we have tion strategies, informed by climate science, across our am grateful for the dedication and hard work put forward
made great progress with embedding a sustainable outlook business. by our Heroes to achieve these accomplishments. We have
into many of our teams’ ambitions and our internal culture. made great progress on our sustainability programs and
We continue to live our value “We are heroes because we Our Heroes are essential to who we are at and what we can initiatives, and I am convinced that Delivery Hero can sup-
care”, and our partnership with the UN World Food Pro- achieve at Delivery Hero. We continue to attract talented port creating a sustainable and inclusive future for all.
gram embodies this approach as it seeks to enable custo- people from around the world, who fuel the growth and
mers to donate meals to those in need. Through this part- innovation that we aim to achieve. We want to create a We are Heroes because we care.
nership and other meal donation campaigns across our great workplace for them, where they not only feel excited
global brands, we have facilitated over seven million meal to be part of our company but can also enhance their own Yours,
donations since 2019. growth. Our flexible and agile working style has enabled
our employees to be Heroes both at work and home and I
In 2021, we submitted for the first time to CDP (formerly am very proud that several of our offices around the globe
known as Carbon Disclosure Project). We were delighted have received the “Great Place to Work” and “Best Places to
to receive a B rating, which shows we are outperforming Work” certifications. Equally important to us is the rider
the global average of CDP respondents and our activity community, who form a vital part of our ecosystem. We Niklas Östberg
group peers. We look to further improve on this in the work to keep our riders safe on the road, while also striving
years ahead. In another first during 2021, we expanded the to provide them flexible working environments.

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Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

SUSTAINABILITY APPROACH Since 2019, we have developed our sustainability strategy, – Scaling out our greenhouse gas emissions measurement
AND MATERIAL ISSUES which includes team structure, processes, and initiatives. globally
In 2021, we expanded our sustainability management, com- – Our first submission to CDP (formerly known as Carbon
Our Values pany initiatives and reporting structures on a global scale. Disclosure Project) Climate Change questionnaire, resul-
Thinking and acting sustainably based on our values are One of our main objectives throughout the year was to ting in a B score
essential foundations of Delivery Hero’s 1 continued success. develop regional sustainability teams, who support laun- – Launching our Sustainable Packaging Program in eight
We seek to contribute to long lasting economic, social and ching global initiatives locally and enable continued stra- markets
environmental stability for present and future generations. tegic alignment. – Piloting a Sustainable Restaurant Certification scheme,
Our approach towards sustainability therefore aims to re- raising awareness for sustainability topics among our
duce adverse impacts resulting from our business, and The Corporate Social Responsibility (CSR) & Sustainability restaurant partners
contribute to environmental, social and economic solutions department comprises teams responsible for different to-
that are aligned with our values. pics, reporting to the Senior Director of Sustainability, CSR, While 2021 was again dominated by the COVID-19 pande-
and Safety, who reports to the Chief People Officer, and in mic, our business remained an essential service as some
Our Strategic Priorities turn to the CEO. By introducing an Environmental, Social cities re-entered lockdowns, with restaurants often forced
We want to deal responsibly with our people and our en- and Governance (ESG) bonus as part of the variable Ma- to close or open up to delivery services only. We aimed at
vironment. If we do business in a forward-looking and nagement Board compensation starting with the financial keeping the transmission rate among our employees, ri-
mindful approach, we play our part towards sustainable year 2022, Delivery Hero seeks to increase the Management ders, restaurant partners and customers as low as possib-
development. Ultimately, we are looking to contribute to Board's accountability for ESG topics (more information on le and refined the safety measures established in the pre-
make the UN Sustainable Development Goals (SDGs) a rea- the ESG bonus can be found in the Compensation Report vious year, such as contactless delivery, contact tracing
lity, and we are aiming to complete a fuller integration of on page 45). Being headquartered in the European Union processes, and social distancing or work from home, whe-
the SDGs into our sustainability strategy and company va- and listed on the Frankfurt Stock Exchange, involves trans- rever possible.
lues in the future. We believe that this orientation will make parency obligations that further drive us to improve our
our company more successful, not only today but also for sustainability performance. Aiming to frame our engage-
many years to come. ment beyond legal requirements, we focused on the follo-
wing milestones in 2021:

1 In the Non-Financial Report, the term ‘Delivery Hero’ refers to Delivery Hero SE
and its consolidated subsidiaries, together as Delivery Hero Group (also: DH,
DH Group, or Group). ‘Delivery Hero SE’ (or ‘DHSE’) refers to the holding
company only.

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Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

DELIVERY HERO'S STAKEHOLDERS

Our Material Topics
During 2021, we revisited last year’s materiality analysis to
update our previous assessment by including external sta- s Sup
ye e p li e
keholders. As a first step, we reexamined our 2020 shortlist plo rs
Em
ining, Account
of sustainability topics using a peer assessment and media y, tra man
urve gement suppl age
ier o men
e nt s a n a
n bo t o p
screening. This list was then used in an anonymous online ga
m
ge ance
m
hand
s/ ard e
ing rati
En rfor
m all- g s, on
survey to a broad range of external stakeholders, who were ss, etin
.
pe roce e s,
p te m y Board
da r
asked to prioritize the topics from their perspective. We up erviso

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received valuable feedback from 1,600 stakeholders such

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anonymous online survey to assess the business relevance

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Publica

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of the topics for Delivery Hero. More details on Delivery

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DELIVERY
Hero’s stakeholders and our engagement can be found in HERO

ark lators
the following graphic.

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The results were then presented and discussed in a cross-

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departmental workshop together with a reevaluation of

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last year's impact assessment. In the combined view of all

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perspectives, a final evaluation of the topics was made, and En
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reporting thresholds for the Non-Financial Report (see “Ma- saf m en gra
t su
a n e ty tr r pro nts,
s u d in aini veys, i n g e
teriality matrix”). In addition to the Global Reporting Initia- pp i
ort tiative
ng eer
Volunt l talks/ ps.
ev
pro s, v ir t u a n e rs h i
tive (GRI) Standards (Core Option), we are aligning the 2021 gra
ms. pa r t GO
s
Rid N
Non-Financial Report in orientation to the recommendati- t y/
ers
m uni
Co m
ons of the Task Force on Climate-related Financial Disclo-
sures (TCFD) and Sustainability Accounting Standards Board
(SASB).

MATERIALITY EVALUATION PROCESS

Online Stakeholder
Reassessment of 2020 Identifi­cation of Survey (internal & Validation Definition of Materiality
Material Topics Relevant Topics external) Workshop Material Topics Matrix
1. 2. 3. 4. 5. 6.

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Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

DELIVERY HERO’S MATERIALITY MATRIX

Food Waste
Sustainable Packaging Solutions
3,5

Level of impact Working Conditions

Community Support Greenhouse Gases

3
Stakeholder relevance

2,5
Fair Business Conduct & Compliance

Diversity & Inclusion

Health & Safety

Sustainable Business Partners

2
Education & Outreach
Employee Development

Resource Efficiency Sustainable Sourcing

Food Safety & Quality
Coorporation & Dialogue
1,5
Customer Privacy & Data
Protection

1 1,5 2 2,5 3 3,5 4

Business relevance

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Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

The clustering of topics into the four main pillars remains CLIMATE AND ENVIRONMENT
the same as per last years’ report, with ten material topics Delivery Hero aspires to make its business more sustainable
to be reported in the Non-Financial Report. and has been implementing global projects to reduce ad-
verse effects on the planet. Our sector impacts the natural
environment primarily through the greenhouse gas emis-
MATERIALITY TOPICS CHART
sions (GHG) that we and our partners emit, the plastic in
Reported in food packaging, food waste, and the resources used in our
Non-Financial Reported in Reported in office operations. In 2021, our environmental program fo-
Report GRI Content additional SASB
Topic (Material Topic) Index Content Index cused mainly on the topics of greenhouse gas and sustai-
nable packaging as these are the activities that our business
Greenhouse Gases has the biggest impact on the environment.
Resource Efficiency
Climate & Environment
Sustainable Packaging Solutions
Greenhouse Gases
Global warming is a major issue impacting the world
Sustainable Business Partners and we believe that we have a responsibility to address the
Food Waste impact of greenhouse gas emissions resulting from our
Working Environment
operations.

Diversity & Inclusion
Workforce, Safety & Human Rights Our management approach to this topic is centralized, as
Employee Development calculating an accurate greenhouse gas footprint requires
Health & Safety
special expertise and a consistent methodology. In 2021,
we expanded the scope of the carbon data collection and
Customer Privacy & Data Protection
reporting from our operations in Europe and the Americas
Fair Business Conduct & Compliance to a global scope that now also includes Asia and Middle
Responsible Governance & Ethics
Sustainable Sourcing East and North Africa (MENA) regions. We provide internal
training on how to collect greenhouse gas emission data,
Food Safety & Quality
also considering regional specifications in the greenhouse
Education & Outreach gas methodology. The training and data collection are one
Social Engagement & Partnerships Community Support of the tasks of our CSR & Sustainability team, led by an en-
vironmental manager, who is supported by senior environ-
Cooperation & Dialogue
mental specialists and reports directly to the Senior Director
of Sustainability, CSR, and Safety.

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Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

At Delivery Hero, greenhouse gases are a result of our own In 2021, the CO₂ emissions of our global operations amount global emissions throughout the past years prior to defi-
operations, supply chain functions and partners’ operati- to 3,483,004 tCO2e. 4 This figure is broken down into Scope ning and implementing major carbon reduction initiatives,
ons. Our carbon footprint comprises two sets of emissions: 1, 2 and 3, as outlined in the table below. 5 we have also been able to incentivize smaller projects.
delivery and corporate emissions. Delivery emissions result ­Going forward, we intend to set carbon reduction targets
from the vehicles used for delivering food and the food GREENHOUSE GAS EMISSIONS
informed by climate science.
packaging by our restaurant partners as well as by our own
Dmarts (local warehouses built for ultra-fast delivery). Cor-
2021
Sustainable Packaging Solutions
porate emissions comprise our internal operations, our Plastic is one of the world’s biggest pollution problems and
Scope 1 emissions 3,717 tCO₂e
Dmart (retail) and kitchen operations, as well as food pa- awareness is increasing around the globe. Delivery Hero
ckaging. As prescribed by the Greenhouse Gas (GHG) Pro- Scope 2 emissions 45,659 tCO₂e recognizes the impact that plastic has on the environment,
tocol, we consider emissions within different scopes: Scope Scope 3 emissions 3,433,629 tCO₂e whether it stems from the resources needed to produce it,
1 (direct emissions from heating, air-conditioning installa- Total Carbon Footprint 3,483,004 tCO₂e or the lasting presence of plastic after the packaging is
tions and the company’s vehicle fleet), Scope 2 (indirect discarded. We want to contribute to sustainable solutions
emissions from the generation of electricity, steam, heat or  e offset our 2021 direct emissions and part of our indirect
W and offer our restaurants and clients alternatives to con-
cooling purchased from external energy providers) 2 and emissions by supporting several internationally certified ventional packaging.
Scope 3 (includes the remainder of indirect emissions not   climate action projects. The emissions produced are
covered within Scope 2; for example some of the purchased being offset through projects that generate renewable Food ordered through our platforms is packaged by the
goods and services, waste from operations, business travel, energy (i.e., wind, hydroelectric and biogas) in Argentina, restaurant partners for delivery. Takeaway food packaging
downstream transportation and distribution). Where accu- China, Honduras, Indonesia and Thailand and promote is most commonly made from fossil fuel plastics due to
rate data is not available, we use estimations in line with energy efficiency (i.e. waste-to-energy) in South Korea. Be- lower costs and wider availability. The decision on what
common and accepted approaches. 3 For instance, if only sides reducing reliance on fossil fuel-based power, these type of packaging to be used is solely made by our restau-
fuel expenses are available to calculate the direct emissions projects promote environmental and socio-economic well- rant partners. Packaging is a necessary by-product of
from company cars (Scope 1), a common and accepted ap- being as well as energy security for the local communities. ­Delivery Hero’s business, and therefore we have an impact
proach is to estimate the fuel quantity based on the average on the environment through our core business operations.
cost of one liter of fuel in the respective country. This year, Delivery Hero responded for the first time to the For our growing number of restaurant partners around the
climate change questionnaire of CDP, a global disclosure world, we want to provide access to alternative forms of
Throughout 2021, we revisited our carbon emission strate- network that promotes transparency on climate manage- packaging that are more sustainable. Thus, we launched a
gy and goals. Climate action is one of our main priorities, ment. We received a B rating, which outperforms the global globally scalable Sustainable Packaging Program (SPP),
with a focus on reducing our carbon footprint. Once the as well as our industry’s average. which will focus on supplying plant-based solutions that
calculation of our global carbon footprint is finalized in Q1 are perfluoroalkoxy-alkanes (PFA) free to restaurants.
2022, we intend to finalize carbon reduction targets infor- Climate action continues to be one of our main priorities,
med by climate science. with a focus on reducing our carbon footprint. While we The SPP is a cross-functional project involving teams across
were already measuring and collecting information on our our headquarters and pilot markets. The departments in-
4 2021 carbon data comprises actual figures for Q1–Q3 and estimated figures
volved are CSR & Sustainability, Procurement, Food Safety,
2 In consistency with our 2020 GHG methodology as well as our CDP
submission, we use the market-based approach for Scope II data. for Q4 of our global operations. Sales, Finance, Legal, and Brand. Our external stakeholders
3 The carbon footprint is calculated primarily using actual data which forms 5 Direct comparison of the 2020 and 2021 carbon footprint has not been made
in order to avoid misleading conclusions. The scope of data has increased for this program include packaging providers, restaurant
the basis of extrapolations with the help of regional averages defined per
category. from two regions to all four of our regions where we have global operations. partners, and our end customers.
We aim to use our 2021 footprint as the baseline for our upcoming years.

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Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

Not all of the countries we operate in have robust recycling Sustainable Business Partners WORKFORCE, SAFETY AND HUMAN RIGHTS
waste streams. Even where recycling is common, often the Delivery Hero strives to help business partners become more As one of the world’s largest local delivery platforms ope-
packaging has come into contact with food and is therefo- sustainable in their operations. We do this through incenti- rating in a dynamic global market environment, Delivery
re discarded as general waste. For these reasons, we desig- vizing, educating, and supporting them in the form of Hero continues to grow fast. We create and contribute to
ned our approach to sustainable packaging to focus on ­environmental programs and initiatives. Within these pro- job opportunities for many people – both at our headquar-
single-use plant-based packaging, prioritizing compostable grams, different topics are addressed, such as the availabili- ters and subsidiaries, but also through our network of res-
and biodegradable solutions. By focusing on a single ap- ty of vegan or vegetarian options, the use of sustainable taurant and other retail partners, and for our fleet of riders.
proach, we can achieve greater scale, enabling us to aggre- packaging, sourcing energy from renewable energy-based Besides recruiting talented people to accommodate our
gate demand across markets with the aim to leverage large utilities, the origin and environmental impact of ingredients growth, we are dedicated to further develop and retain our
volumes that promote the price of sustainable packaging. in food recipes, or social standards within restaurants. existing talent, so that they can achieve their full potential.
We also want to grow a business that is as diverse as the
To this end, we developed a Sustainable Packaging Stan- To support our restaurant partners in becoming more sus- societies it represents, while creating a culture that is inclu-
dard, which serves as an internal guideline and definition tainable, we developed the Sustainable Restaurant Certifi- sive and encourages openness and respect.
of what constitutes best practice for sustainable packaging cation (SRC) program. Led by the Central CSR and Sustaina-
within Delivery Hero. The standard itself as well as a roll-out bility team and implemented by local entities, the program Depending on local market needs and legal requirements,
plan were in development since 2019, including the search sets criteria for restaurants to address across a range of Delivery Hero applies multiple workforce engagement mo-
for a supplier partner and field tests. Since August 2021, topics such as ingredient sourcing, sustainable packaging, dels. Given the complex and decentralized nature of our
eight markets are piloting the roll-out of the compostable and removal of single-use items in dine-in purchases. We operations as well as the large number of markets we ope-
packaging units: Austria, Germany, Hungary, Qatar, United audit participating restaurants on the criteria, and based rate in, giving a conclusive overview of our workforce en-
Arab Emirates, Hong Kong, Singapore, and Chile. Within all on the audit score, restaurant partners are awarded bronze, gagement models remains difficult. Most of our office-ba-
aforementioned markets, we managed to deploy 2.8 mil- silver, gold or platinum ratings. Successful restaurants get sed people are directly employed with a small number of
lion units of sustainable packaging in 2021. Due to the a sustainability badge on their restaurant listing on our contractors and employee leases. For our logistic operati-
ongoing COVID-19 pandemic, the roll-out of the pilot pha- platform. The SRC program was piloted in late 2020 and ons, we have a variety of different contractual arrange-
se was impeded, as global logistics and the distribution of through 2021 with our brands Mjam in Austria and food- ments for riders, which vary across markets, with three
packaging items have been hampered by increased costs panda in Hong Kong, as well as working with a number of primary engagement models: direct employment (where
and severe delays in delivery. The pilot will nevertheless internal and external stakeholders. riders are employed by Delivery Hero), freelance (where the
provide valuable learnings on how we can further scale our riders are self-employed) and the outsourcing of the acti-
program to more markets and reduce the amount of plastic Through our pilots in Hong Kong and Austria, 66 restau- vity with third-party providers through logistics contracts
in future years. The Sustainable Packaging Standard will rants were assessed, resulting in 44 gaining silver and bron- for our delivery service. The majority of the riders are en-
incorporate these learnings to accommodate local opera- ze badges that could be used as store stickers to promote gaged as freelancers or through third party providers.
tions and logistics to allow for more scalable implemen­ the restaurants' achievements. While the process revealed
tation within the markets. In 2022, Delivery Hero has am- room for improvement, we realized there are opportunities The recruitment and development of office-based emp-
bitions to deploy at least 10 million units of sustainable for measurable positive outcomes in the form of less waste loyees are managed by the People Operations team. Peo-
packaging globally. These ambitions are also reflected in and more transparent supply chains as well as a raised ple Operations as a function is managed both centrally at
the variable compensation for the Management Board as awareness for environmental concerns. All learnings are our Berlin headquarters and at the local entity level through
an ESG target for the fiscal year 2022. being used to improve the SRC criteria, as well as its overall a decentralized approach. Together with our central ­People
deployment. Operations teams, DHSE provides expert support globally,
also building regional Human Resources (HR) centers of
excellence to expand the support aligned to local market
requirements and regulations.

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Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

At our Berlin headquarters, the People Operations depart- We offer various employee benefits that create an attracti- Next to our office-based employees, the rider community
ment comprises Talent Acquisition, People Systems and ve working environment. For DHSE office employees, this is important for our business. By the end of 2021, Delivery
Analytics, People Experience, Total Rewards, Talent De- includes individual corporate pension schemes and an Em- Hero had over 1.4 million active riders across the world. 
velopment, Communications, Diversity & Inclusion, as well ployee Share Purchase Plan (ESPP) that allows employees With the help of our platform model and product innova-
as CSR & Sustainability. The main responsibility for the in Germany and Austria to invest a part of their salary in tion, we are able to support our delivery ecosystem with
­People Operations team lies with the Chief People Officer, Delivery Hero SE shares at market price. new jobs and flexibility. We work with riders in a decentra-
who reports directly to the CEO. Regional and local People lized fashion and the local markets are responsible for ma-
Leaders report to their respective CEOs and Managing Di- The benefits also encompass the office environment, such naging the working relationships, while coordinating with
rectors, so that responsibility is delegated to global and as free drinks, snacks, and a nap room. To accommodate our central teams.
local People Leaders. remote working phases due to COVID-19, we provided our
new DHSE employees a grant allowance to set an ideal In 2019, we established the Global Rider Program (GRP),
Working Environment work-from-home environment as well as additional paren- which aims to continuously enhance rider welfare throug-
With delivery services expanding quickly around the globe, tal support. hout our global ecosystem. Through 2021, we expanded
the job market is increasingly competitive. Recruiting and the GRP, which aims to ensure continuous collaboration
retaining committed employees is, therefore, a major prio- Delivery Hero has been awarded the 2021 “Great Place to among DHSE and our local entities and riders. Since the
rity for us to achieve our business ambitions. We strive to Work” certificate for its headquarters in Germany, and four creation of the GRP in 2019, the topics that have been ad-
be a responsible employer in terms of local labor laws, of its local offices in Singapore, Philippines, Qatar and the dressed include riders’ working environment, rider safety,
including remuneration and related topics. For the manage- United Arab Emirates. Eight of PedidosYa LATAM offices also rider engagement, and rider technology. This is reflected
ment of People Operations processes, Delivery Hero conti- jointly received the regional “Best Places to Work” certifi- through eight sub-projects, one of which is the Fair Pay
nues to implement an HR management software across its cation in 2021. Alongside participating in these external Initiative. This initiative, which was launched in late 2021,
global entities. The software streamlines our people ma- certifications, we want to understand the perspective of our aims to assess and analyze our global data to ensure that
nagement, and its international rollout has expanded employees on how we are performing as an employer and riders around the world are compensated fairly. The GRP
throughout 2021, making the software available to more where we need to improve. To review our global people also set up a financial support program for riders around
countries. Through 2021, Delivery Hero employed an ave- performance among office-based employees, we use the the world during the COVID-19 pandemic, which we had
rage of 45,445 people worldwide, with more than 2,800 “employee Net Promoter Score” (eNPS), an indicator that launched in 2020. This program has an overall sum of
being located at our Berlin headquarters. The number of measures the engagement and commitment of our emp- € 3 million available as additional support for all Delivery
new hires was more than 1,800 at our headquarters in Ber- loyees. The score is computed by subtracting the percenta- Hero’s local entities that do not have their own program or
lin in 2021. ge of detractors (scoring 0–6) from the percentage of pro- government programs in place. 6 The funds continued to
moters (scoring 9 and 10), resulting in a score between offer a one-time financial assistance for a maximum of
Since our growth strategy relies to a large extent on hiring −100 and 100. We use the results to create action plans to 15 days of lost remuneration due to contracting COVID-19
new talent, employer branding is an important component address areas of improvement. Our last employee survey or being quarantined by local authorities.
of our talent acquisition strategy. As part of this, we host in 2021 had a global participation rate of 81%, and we
and participate in various meet-ups, conferences and achieved an eNPS score of 38 points, which is eight points While we work with riders through the three primary en-
events, both virtually and in person. This helps us to show- above the tech industry benchmark. gagement models, we are constantly assessing these mo-
case our work, create more awareness about Delivery Hero dels in the local market context to ensure that we find the
as an employer and to network with external communities optimal approach that works best for the ecosystem.
and potential candidates. In 2021, we hosted and/or parti-
6 The support fund was established as a precautionary measure for the global
cipated in 32 events, of which 27 were online. rider community during the onset of the COVID pandemic. Because the majority
of our local markets had government-aided or their own COVID support
programs, which were the primary source of support for freelance riders, the
global proportion of requested support through this fund was minor.

53
Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

We aim to comply with all local regulations and strive to supply chain risks resulting from potential violations of hu- by a Safety Principal at DHSE, who reports to the Senior
work with regulators on the matter. While the freelance man rights in areas beyond our immediate organizational Director of CSR, Sustainability and Safety.
engagement model is currently challenged by regulators responsibility. The SCoC also includes topics such as remu-
and legislators in some markets, we advocate for flexibility neration and forced or illicit forms of labor. It clarifies that Leading on our 2020 effort, the Safety team at DHSE built
in how riders choose to work with us and empowering Delivery Hero, as part of its corporate responsibility, eva- a coordinated approach for safety in 2021, with the main
them helps us support our customers and partners as well. luates suppliers not only based on economic criteria but objectives of raising awareness on health and safety, pro-
As outlined in Delivery Hero’s  Code of Conduct and  also considers environmental protection, compliance with viding safety guidelines, increasing the riders’ access to
Supplier Code of Conduct, we respect the right to collec- human rights, labor, and social standards as well as anti- insurance and enhancing rider equipment. The key goal of
tive bargaining agreements and strive to comply with all corruption practices, both when selecting suppliers or ex- this approach is to reduce rider injuries and fatalities, whi-
local regulations. We have dedicated legal teams addres- tending contracts. le building solutions to enhance rider safety and well-
sing issues pertaining to office employees and logistics being. We also make training globally available for riders
operations. We will continue to address these topics across While the SCoC is a global guideline, its usage needs to be on road safety and the use of safety equipment in addition
our business operations on an ongoing basis. rolled out step by step across the markets to accommodate to the training conducted by our local entities to respond
different national laws. In 2021, we implemented the up- to local risks and regulations.
Another important part of our value chain includes the dated version of our SCoC to 28 countries across Asia, Eu-
procurement of goods and services from suppliers. De- rope, and the Americas, and the rollout will continue in In 2021, we further expanded our safety program for riders,
pending on the market in question, this may have impli- 2022. We had planned the requalification of major sup- including creating the foundation for a more systematic
cations for human rights when it comes to remuneration, pliers with existing contracts to start in 2021. However, as process to report accidents and fatalities. To facilitate this,
and other labor- or environment-specific questions. The- we will make use of a Third-Party Risk Management (TPRM) we successfully launched the rider safety data collection
refore, we emphasize that the protection of human rights framework and a third-party provider to support us with initiative by installing a new rider safety data collection
along the entire value chain is very important to Delivery the qualification of suppliers, we rescheduled the requali- tool. Through this initiative, the Safety team has trained 45
Hero, as this touches upon essential principles that guide fication to 2022, as new structures enable us to advance local markets on how to use this rider safety data collection
us as a company. faster in the process. tool and populate this data. Building on these initial steps,
we aim to increase the amount of data we collect in the
In our management of this topic, we are guided by the All suppliers we procure from are expected to provide a upcoming years. Creating a consistent baseline for global
principles established by the United Nations Global Com- self-declaration form and agree to the SCoC or to show a rider accident and injury data has been set as an ESG target
pact, the United Nations Guiding Principles on Business comparable document of their own. Suppliers not adhering for the Management Board compensation in 2022 by the
and Human Rights, and the International Labor Organiza- to the values expressed in the SCoC within a defined time Supervisory Board.
tion’s Declaration on Fundamental Principles and Rights frame can be excluded from future business relationships
at Work. Managerial responsibility lies with the Central with our company. At DHSE, operational health and safety efforts include
Procurement department together with the Central Go- ­ergonomic office design, well-being programs, health in-
vernance, Risk and Compliance (GRC), CSR & Sustainability, Health and Safety itiatives as well as a workplace safety committee that con-
and Legal departments. On a regional and local level, the The safety and well-being of office-based employees and sists of internal and external stakeholders, such as mem-
respective procurement, legal and GRC representatives are riders is essential for Delivery Hero, whether they are on bers of the Workplace team, Safety team, Payroll team,
responsible. The ultimate responsibility lies with Delivery the road, in the office, travelling or working from home. Travel team, Benefits team, our company doctor and an
Hero’s Chief Financial Officer (CFO). Safety management is decentralized at Delivery Hero, with external safety consultant. The committee meets on a
local entities and offices having responsibility for defining quarterly basis and aligns on any health and safety related
In 2021, we continued the global rollout of our Supplier their procedures to align with the respective national or topics, such as workplace safety, COVID-19 regulations,
Code of Conduct (SCoC), which was published in 2020. It regional legal requirements. This enables local manage- physical and mental risk assessments and travel safety for
aims to promote responsible business practices along the ment to respond to the specific health and safety risks and our office- based employees.
value chain and to minimize financial, reputational, and regulations that exist in their area. The Safety team is led

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Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

Delivery Hero offers an employee assistance program to all have fulfilled this goal based on the detailed contact tra- are convinced that strengthening diversity positively im-
its office- based employees globally so that they can obtain cing we conducted for each COVID-19 case among our pacts corporate sustainability, as we contribute to the
the help they need, regardless of where they work for us. DHSE employees, with no case being clearly linked to a larger societal goal of increasing fairness and equal op-
In 2021, we trained 68 employees at DHSE with the inter- transmission within the office. We also offered all our em- portunity.
nationally recognized 2-day Mental Health First Aid Training ployees at our headquarters and Delivery Hero Austria as
(MHFA) certificate. Following this, we established the Well- well as their families and friends’ vaccinations against To define our approach towards building an equitable and
being Hero community where anyone who took the MHFA influenza and COVID-19. The Safety team works closely unbiased working environment, Delivery Hero is imple-
training could volunteer to be a non-judgmental listener with the Workplace team to coordinate these activities menting a Diversity and Inclusion (D&I) strategy and pro-
for any employee who needs someone to talk to. In addi- and also issues updates to the management team on a gram. The foundation of the D&I program was created in
tion to this certification, new e-training was developed and regular basis via presentations or e-mail communications. 2019, further refined in 2020, and manifested in 2021 with
made available to all managers and employees at the roll-out of key strategic initiatives. The focus areas
­Delivery Hero, which was completed by 64 employees in To evaluate best practices, possible improvement areas and include three parts: increasing the number of women in
2021. The aim was to provide employees that attended the to provide the support our local entities might need from leadership, tech, and overall workforce at Delivery Hero;
training with the necessary skills and knowledge to support the Safety team at DHSE, we conducted two global surveys enhancing equitable structures and systems; and promo-
the business in providing a mental well-being culture, pro- in 2021. In addition to increased hygiene requirements for ting inclusive behavior.
cesses and outcomes. Training is available to employees on restaurants and riders as well as disinfection procedures for
how to maintain a safe working environment, including orders, we wanted to reduce contact as much as possible. At DHSE, management responsibility for the D&I strategy
first aid training for some office-based employees at DHSE. We continued to conduct virtual onboarding sessions for lies with the D&I team that reports to the Chief People
our new office employees, and with the help of riders, we Officer, who reports to the CEO. The D&I team operates
With the pandemic still being present in 2021, ongoing have implemented contactless delivery with drop-off zones primarily within the People Operations department. The
emphasis was put on helping to prevent the spread of CO- that do not require any personal interaction between cus- team cooperates with every other People team while ha-
VID-19 within our operations. Our Safety team at DHSE tomer and rider. We further provided safety material to ving touchpoints outside of People Operations with all
upheld procedures that provided a basis for safety proto- riders and tried to keep them as informed as possible about departments, as they consult with leadership on D&I pro-
cols for our offices and operations globally. We also esta- best practices and new local regulations. grams and objectives. The initiatives outlined in this
blished protocols for managing situations involving a posi- ­section are primarily focused on our headquarters; howe-
tive case of COVID-19 infection within offices or in our Diversity and Inclusion ver, collaboration with our entities increased in 2021 and
operations. We based our protocols on information from At Delivery Hero, we believe diversity and representation we intend to consolidate our global efforts further in the
health authorities and scientific sources, particularly the are key to creating not only an exciting product, but also upcoming years.
Robert Koch Institute (RKI) in Germany, the Centers for Di- an amazing customer and employee experience. We wel-
sease Control and Prevention (CDC) in the USA and the come and encourage diversity in terms of ethnicity, reli- To implement the strategy, the team set up the objectives
European Center for Disease Prevention and Control gion, color, national origin, gender, sexual orientation, and key results as well as our so-called D&I Workstreams,
(ECDC). Following the guidance provided by these proce- age, marital status, disabilities, or any other aspect that in which leaders within the People division drive key pro-
dures, regional offices strived to establish requirements makes an individual. We are convinced that a range of jects to improve diversity and inclusion. The Workstreams
aligned to the regulations within their countries. personal backgrounds allows for different approaches to define which teams own specific objectives (e.g., increasing
problem-solving and gives us a competitive edge as it female representation overall is owned by Talent Acquisi-
At our headquarters in Berlin, our goal was to minimize ­stimulates the development of our products, platforms, tion and People Experience, improving physical accessibi-
COVID-19 transmission inside our offices by providing in- and services that benefit our broad customer base most lity is owned by the Workplace Strategy team). Each Work-
formation to employees about how to prevent infections, effectively while also motivating and engaging our peop- stream is also categorized according to which of the three
introducing social distancing measures, hygiene stan- le. We want to be a diverse and inclusive company that key pillars of the D&I strategy it contributes to. All final
dards, and contact tracing. Also in 2021, we assume to reflects the communities we are part of. Additionally, we D&I-related decisions rested with the Senior Director of

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Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

Corporate Communications and D&I and were transferred work on initiatives that aid our D&I efforts. For example, percentage of women in DHSE’s overall workforce and its
to the newly created role of D&I Director as of November the Female Heroes founded Delivery Hero's company-wide leadership, as well as compared to peers in the tech sector.
2021. Mentoring at Delivery Hero Program, and the Proud Heroes Twice a year, we also measure the Diversity Score as part of
drafted the Gender Transition guidelines outlining best the employee engagement survey, stating to what extent
In 2021, we developed and established our D&I Advisory practices to help employees going through a gender tran- people are satisfied with our effort to improve D&I. As with
Board (DAB), which includes two external members with sition. Membership in our HeroCommunities has grown in any other topic, issues with regards to D&I can be addres-
D&I expertise and four internal members from across the 2021 by 103% from the previous year. sed via the Whistleblower hotline. For more information
Delivery Hero group. The purpose of the DAB is to provide on the Whistleblower Hotline, please see the section on
regular advice and act as a sounding board for the D&I To promote an inclusive culture, D&I is also part of our responsible business conduct and compliance.
program, to strengthen the global inclusion work across talent development program, ensuring that training is
the group as well as being ambassadors within and outside available to help our people manage for example their To ease the on- and offboarding for parents, we optimized
the organization, championing D&I at Delivery Hero and potential unconscious biases and become more inclusive the process in 2021 aiming at a smooth return after taking
beyond. Additional structures lying outside Workstreams leaders. In 2021, we trained 52% of managers on the topic parental leave. In 2021, we also made accessibility adjust-
include our employee resource groups and our learning of unconscious bias at DHSE and Delivery Hero Austria. ments and followed an Inclusive Workplace Design for our
and development opportunities. Due to the COVID-19 pandemic, we continued to offer new campus in Berlin.
these sessions online.
Delivery Hero aims to adhere to all global and local D&I- In 2021, for the first time, Delivery Hero hosted two D&I
related regulations and to always operate in line with our Among our D&I goals for the near future, is our ambition events. Firstly, to celebrate International Women’s Day, De-
core values and People Leadership Principles related to to become a leader for women in the tech sector, for which livery Hero organized Womxn Connect – a three-day sum-
D&I. Our headquarter also supports the UN Standards of we strive to further improve their representation and con- mit with a variety of talks, workshops and panels diving into
Conduct for Business Tackling Discrimination against duct targeted succession planning. We invest in solutions topics like mentoring, personal stories, work-life balance,
LGBTI (including its audit) and signed a declaration to increase diversity in the tech sector, in particular with career growth and leadership. Secondly, to celebrate Global
with  Aidshilfe e.V. stating that we do not discriminate the Delivery Hero Tech Academy, which we launched in Diversity Awareness Month, Delivery Hero hosted a week-
against HIV-positive people in the workplace. In February 2021. The aim of the Delivery Hero Tech Academy is two- long event series, aiming to encourage employees to build
2021, Delivery Hero SE signed the #StayonBoard initiative. fold: to provide tech training to our external stakeholders empathy by exposing them to new perspectives, while also
­#StayonBoard called for a change in legislation to allow as well as to promote these opportunities to those who are informing them of how Delivery Hero and its global part-
supervisory and management board members to tempo- traditionally excluded from the tech industry, with a view ners support this through D&I efforts. It included talks, pa-
rarily pause their role when they take a leave of absence to potentially onboard them into Delivery Hero. In 2021, we nels and training. Due to the pandemic, these events were
(for example, in the case of parental leave). The initiative were able to start with the first cohort of the Delivery Hero held virtually.
was passed as a law in June 2021. Tech Academy. In this cohort, twelve nationalities are repre-
sented, 75% of the participants identify as female, and the For further information on gender diversity at Delivery Hero
We believe an essential way towards an inclusive culture is students span a broad age group between 23 and 41 years. and its subsequent goals regarding gender diversity of our
to enable our employees to actively contribute to it them- The program is expected to scale up from this year onward Supervisory Board, Management Board, and the two exe-
selves. Thus, we support employee resource groups, which and to develop through global cooperation with other mar- cutive levels directly below, please see the Corporate
at DHSE are called HeroCommunities. They include the kets which build on the project. ­Governance Statement on page 22.
Proud Heroes, Female Heroes, Muslim Heroes and the In-
clusionChampions, who are passionate about contributing To measure the impact of our D&I initiatives, the team
to D&I generally. By the end of 2021, three more groups defined Objectives and Key Results (OKRs), which are tra-
had been formed: the Parent Heroes, the HeroMum Com- cked regularly through the D&I Team Dashboard. Some of
munity and the Wellbeing Heroes. Our HeroCommunities the Key Performance Indicators (KPIs) measured are the

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Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

Employee Development We introduced a performance management process in other stakeholders under our responsibility. We expect
As one of the world’s largest local delivery platforms, 2020 at DHSE and Delivery Hero Austria, which was rolled our employees not to engage in any activity or perform
­Delivery Hero is looking for the best talent and strives to out further to 21 countries throughout 2021. The perfor- tasks that are contrary to the interests of Delivery Hero.
provide growth and development opportunities for our mance management process is conducted twice a year to All business decisions need to be made solely in the best
existing workforce. Our aim is to ensure long-term satisfac- discuss development prospects with employees and outline interest of the company, and not for personal benefit. The-
tion of our employees and offer professional and personal future training needs as well as salary and compensation. se business practices have been documented in Delivery
growth for everyone within the company. For this purpose, In addition, managers have regular one-on-one meetings Hero’s  Code of Conduct, which is distributed within the
we conduct active talent management and office-based with their team members. All employees at DHSE are fur- organization and updated when needed. The local entities
employees are entitled to further education and training ther offered opportunities to create individual development are responsible for communicating the Code of Conduct
as well as regular staff appraisals. and growth plans throughout the year. within their organization.

The Talent Development team is responsible for employee Our local entities manage employee development indivi- At Delivery Hero, the Governance, Risk and Compliance
development and training at DHSE and sits within People dually, with little guidance from DHSE. To align on global (GRC) team is responsible for strengthening our ethical
Operations. In addition to internal training offered by the topics, share successful projects, for coordination and to principles and compliant behavior, and to address uncer-
team, external learning and development opportunities inspire each other, monthly global talent development calls tainties faced by the organization to help achieve its busi-
can be booked with an annual educational budget of are conducted. ness objectives. This function works under the direction of
€ 1,000 per full-time equivalent employee working at DHSE. the General Counsel, who in turn reports to the CFO. Quar-
terly meetings of the Risk and Compliance Committee with
In 2021, we achieved our goal of building a global one-stop RESPONSIBLE GOVERNANCE AND ETHICS the Management Board ensure that compliance topics are
shop for all learning activities. In addition to mandatory For the long-term success and the integrity of Delivery regularly discussed at board level. Local teams are respon-
training, we conducted 85 training sessions with a total of Hero as a delivery platform, fair business conduct, data sible for the implementation of our principles at the coun-
491 participants at our headquarters. These trainings were protection and food safety are fundamental requirements. try level. Due to the COVID-19 pandemic, it was not possi-
hosted by our internal trainer community, which is a group While the laws and regulations differ for each of the mar- ble to visit local offices in person in 2021, and rollouts of
of volunteer employees, who host training on the behalf kets we operate in, we aim to be compliant on a local level implementation measures were coordinated virtually with
of the Talent Development team. It consists of approxima- and follow a consistent global framework across the the local teams.
tely 30 individuals from various parts of our business. De- ­Delivery Hero Group. We foster internal awareness that
spite the COVID-19 pandemic, we were able to facilitate all compliance is always in the best interest of the company The mechanisms for advice and concerns about ethics are
sessions, as we kept all training and development offers to and our stakeholders. assessed on a regular basis. The GRC team continuously
the virtual space. monitors and updates Delivery Hero’s policies by integra-
Fair Business Conduct and Compliance ting relevant concerns into future business decisions. This
Next to facilitating employee training, the talent develop- Delivery Hero aims to act within a framework of ethics, may take the form of a structured internal stakeholder con-
ment team at DHSE launched our first Women in Leadership integrity, and applicable laws in every country we operate sultation or, if necessary, the involvement of external lawy-
program with 25 participants. Additionally, we focused on in. Our understanding of ethical corporate behavior is ers or other experts. Our compliance progress is measured
social learning by launching both a mentor program, and reflected in our commitment to respect human rights, in annual Group Maturity Assessments.
an internal coaching community. create equal opportunities and to foster a workplace free
of discrimination, harassment, intimidation and abuse. In The responsibility for antitrust and competition matters is
our business relationships, we do not tolerate any form delegated to the Legal Commercial Regulatory team
of fraud, bribery, corruption, financial crimes, or other and  further down to the Antitrust, Disputes and Trade
forms of non-compliant behavior from our employees or team. These teams advise on Merger & Acquisition (M&A)

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Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

projects, commercial set-ups, and investments to ensure Overall, Delivery Hero’s compliance efforts aim to raise reports to the General Counsel and to the Chief Financial
that these are carried out in compliance with relevant awareness of issues related to fraud, corruption, conflict of Officer (CFO) in accordance with Article 38 (3) GDPR. The
competition laws. For all M&A projects, due diligence as- interest, harassment and discrimination, anti-competition Management Board is involved in important privacy mat-
sessments are conducted, and the relevant competition and other breaches of the Code of Conduct. These efforts ters, such as data breaches, investigations and audit results.
authorities are notified if required. The team also trains a aim to provide employees with guidance on addressing The DPO also provides input for the Audit Committee and
wide range of colleagues on matters regarding antitrust these issues and promote a culture of integrity within our Supervisory Board meetings and meets with various steer-
compliance. organization. ing committees on a regular basis.

Every employee at Delivery Hero is responsible for addres- Customer Privacy and Data Protection Delivery Hero operates a Data Protection Management
sing potential violations of laws, of the Code of Conduct For Delivery Hero, the protection of both customer and System (DPMS) that is based on a Plan-Do-Check-Act ap-
or of internal policies. Every new office-based employee employee data is of utmost importance. The consumer pri- proach, and we review existing policies, measures and
at DHSE is requested to complete training on our Code of vacy policies of the operating companies that make up De- controls frequently. Additionally, the Internal Audit team
Conduct within their first two months. For reporting mi- livery Hero strive to comply with the requirements of Artic- performs audits on the roadmap and results of the data
sconduct, Delivery Hero promotes three channels. The first les 13 and 14 of the European General Data Protection protection team. If, as a result of these, any elements of
two are internal local contacts for employees within each Regulation (EU GDPR). Our policies are accessible on the the DPMS have been assessed as a potential risk, they are
entity of the Delivery Hero Group and the third is an ex- websites of almost all our entities. subjected to an impact assessment and reviewed as part
ternal online whistleblower platform for reporting serious of a monitoring process.
compliance breaches and illegal business practices. The Our goal in customer privacy and data protection is to have
platform is available 24 hours a day, 7 days a week in the best-in-class data protection in our industry. Best-in- While customer data must be protected against any illegal
multiple languages and accessible internally as well as class defines a privacy framework that was implemented abuse, a limited amount of data collection on the part of
externally. The whistleblower platform allows for anony- complying with international standard privacy frameworks Delivery Hero is needed to run our business smoothly and
mous submission and a high level of security for whistle- (AICPA, NIST, NYMITY, PH 9.860.1, SDM) and is regularly to satisfy our customers’ expectation in terms of a fully
blowers. All issues reported through the whistleblower reviewed and updated. functioning and dedicated service. Based on the GDPR stan-
platform are carefully assessed by the central compliance dard and local requirements, we inform our customers and
team of DHSE, which may assign them to local counter- In 2021, we launched a Global Privacy Management strate- other stakeholders about the data collected on most of our
parts for further processing where applicable. When ap- gy, which includes various defined KPIs to assess and mea- websites and explain how this data is used. We are conti-
propriate, the case is managed as per the regulations and sure the outcomes of our initiatives. These KPIs include nuously working on updating our privacy policies in all
procedures for handling reported compliance concerns. items such as the number of breaches per fiscal year, the countries. Our Customer Care Teams are trained to manage
Protecting all persons involved in such reports is of the number of signed data protection agreements, the number all customer requests regarding personal data, and neces-
utmost importance to Delivery Hero. All whistleblowers of completed due diligence processes for new vendors, the sary processes have been provided.
are protected by key principles of internal investigations, number of trained and certified ‘Privacy Heroes’, the num-
ensuring that information and procedures about poten- ber of relevant trainings, the number of data subject re- On many platforms, a data protection function was integ-
tial violations are treated with confidentiality to the ma- quests, along with many more. rated into the accounts of the customers, which simplifies
ximum extent possible and aiming to prevent and protect and guarantees the exercise of the data subject rights.
against any form of retaliation. In 2021, of all incidents Delivery Hero applies a shared responsibility for customer Through this function, customers can view the stored data,
reported, 2 cases of material compliance breaches were privacy and data protection, with the central team provi- submit advertising objections and delete their accounts at
opened and concluded as “founded”. In these cases, the ding a global strategy, tools, guidelines, policies and trai- any time. Deletion of data takes place within 48 hours by
initial suspicion was confirmed and resolved by the Com- ning, and the local entities being accountable for privacy overwriting the personal data several times. In 2021, we
pliance function in Delivery Hero SE or their local counter- at the local or regional level through Data Protection Coor- committed ourselves to a centrally led global approach for
parts. With regard to those cases that are closed as “foun- dinators. The manager responsible for customer privacy data privacy with all functions and achieved significant pro-
ded”, appropriate response measures are decided in line and data protection at Group level is the Data Protection gress. We were able to create new guidelines, policies and
with the principles of proportionality and fairness. Officer (DPO). The DPO is independent in his/her work and procedures (including a formalized Privacy Organization

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Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

Policy and Global Retention Policy). We have also develo- policies within the next four years in alignment with the Our Supplier Code of Conduct, introduced in 2020, stipu-
ped several automated tools for creating records of proces- GRC strategy and GRC roadmap, which acts as the key forum lates that food and food contact packaging materials must
sing activities, vendor due diligence assessments, and data for rolling out food safety assessments and raising any is- be manufactured, sourced, stored and distributed by a
protection impact assessments. sues of food safety risk with local and regional teams and certified supplier according to the standards benchmarked
driving the agreed implementation action plan. by the Global Food Safety Initiative (GFSI) or other relevant
The Code of Conduct also contains information addressing food safety programs. In addition, all equipment and ma-
data protection and information security. To ensure emp- The food safety assessments were completed across ten chinery for food must meet the legal requirements for
loyees’ awareness on the matter, every employee within entities in 2021 in collaboration with the local and regional hygiene and safety by design, with the appropriate con-
the European Union must complete a compulsory data teams. The food safety assessment reports with key findings formity marking (i.e. CE in the EU) affixed. We review exis-
protection training once a year and pass an online test. In and action plans are communicated to the senior manage- ting policies, code of conduct, measures and controls on
addition, department-specific training is carried out to take ment of the local and regional entities and to the Manage- a regular basis.
account of relevant special requirements. ment Board of Delivery Hero. During 2021, we have initi-
ated a global store inspection program for our grocery
Food Safety and Quality stores in the LATAM region in collaboration with selected
By offering speed and convenience of service, we strive to external food safety inspection bodies, which we aim to
be a leader in the on-demand food delivery market. We expand to other entities during 2022. In addition, we have
consider the safety and quality of food delivered to our introduced a food labeling digital solution in our European
customers as a prerequisite. It is the prime responsibility of markets in collaboration with external Global Data Synchro-
our vendors and restaurant partners, using Delivery Hero nization Network (GDSN) data pool and service providers
platforms, to ensure safe food. Under new vertical business based on GS1 standards in 2021 to ensure accurate product
models, Delivery Hero entities such as Dmarts and Delivery information is available online to our customers.
Hero Kitchens also operate as a food principal and must
comply with regional, local regulatory and legal require- At Delivery Hero, food safety and quality is a shared respon-
ments and ensure that neither safety nor quality of food sibility, with the central Food Safety and Quality Manage-
items is diminished during reception, storage, handling, ment (FSQM) department, established in mid-2020. It pro-
preparation, packing, transport, and delivery. vides the global food safety framework, policy, assessment
process, tools, guidelines and training. The regional and
At Delivery Hero, we strive to ensure always right, safe, and local entities are responsible for the localization and imple-
clean food delivery to our customers. In 2021, we introdu- mentation. The Central FSQM is led by the Food Safety and
ced our global food safety framework including a Delivery Quality Director, who reports to the Head of Governance,
Hero internal food safety policy. Our food safety framework Risk and Compliance (GRC), who reports to the General
and policy are based on international food safety standards Counsel (GC), and the GC to the CFO. The FSQM director
(such as GFSI technical requirements, ISO 22000, Codex Ali- updates the Risk and Compliance Committee on food safe-
mentarius) and are structured in three key elements con- ty topics. At several regional and local entities, a food safe-
sisting of food safety management systems, good industry ty and quality function was integrated into the local or re-
practices and food safety hazard risk management. The gional operations structure, which coordinates the
Delivery Hero food safety policy has been approved and localization, implementation and monitoring of food safe-
released in February 2021 and is accessible at the Delivery ty as well as quality at local and regional level.
Hero compliance portal. We aim to implement food safety

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Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

EU-TAXONOMY INFORMATION Turnover KPI CapEx KPI

Delivery Hero is obliged to apply the regulations of the EU The total revenue according to IAS 1, paragraph 82(a) for For Delivery Hero, the CapEx ratio indicates the proportion
Taxonomy according to Section 289 (1) of the German Com- the financial year 2021 forms the denominator of the turn- of capital expenditure that is either associated with a taxo-
mercial Code (HGB). For the reporting year 2021, the EU over ratio and can be taken from the consolidated income nomy-eligible economic activity or relates to the acquisition
Taxonomy regulation requires the disclosure of the shares statement on page 131. of products and services from a taxonomy-eligible econo-
of taxonomy-eligible and non-taxonomy-eligible economic mic activity.
activities in revenue and capital and operating expenditures The revenues reported in the consolidated income state-
for two of six environmental objectives (climate change ment are analyzed across all Group companies to determi- The denominator of Delivery Hero´s CapEx KPI includes ad-
mitigation and adaptation to climate change). If Delivery ne whether they were generated from taxonomy-eligible ditions to property, plant and equipment, intangible assets
Hero's business activities can be matched to the economic economic activities in accordance with Annex I or II of the and rights of use assets from leases during the financial
activities of Annex I or Annex II of the Delegated Acts, they Delegated Regulation of (EU) 2020/852. A detailed analysis year 2021. These additions are considered before deprecia-
are considered to be taxonomy eligible. of the items included in the revenue is used to allocate the tion, amortisation and any re-measurements, including
respective revenue to the taxonomy-eligible economic ac- those resulting from revaluations and impairments, for the
Based on a complete analysis of the economic activities of tivities. The sum of the sales revenues of the taxonomy-eli- relevant financial year and excluding fair value changes.
Annex I and Annex II, potential taxonomy-eligible revenu- gible economic activities for the financial year 2021 forms Also considered are additions to tangible and intangible
es/capital expenditures (CapEx)/operating expenses (OpEx) the numerator. assets resulting from business combinations. Acquired
were assessed. The resulting amounts were then calculated goodwill is not included (see statement of changes in non-
against the respective totals of Delivery Hero for the finan- As a result of the analysis, Delivery Hero´s revenues from current assets, page 137).
cial year 2021. delivery services were classified as taxonomy-eligible
through the economic activities 6.4 “Operation of personal The sum of the significant additions reflecting a taxonomy-
Pursuant to Section 315e (1) HGB, Delivery Hero's consoli- mobility devices, cycle logistics (Annex I) ” and 6.5 “Trans- eligible capital expenditure forms the numerator of the
dated financial statements as of December 31, 2021, have port by motorbikes, passenger cars and light commercial CapEx ratio.
been prepared in accordance with IFRS. The amounts used vehicles” (Annex I). This results in a taxonomy-eligible share
for the calculation of the revenue, CapEx and OpEx ratios of total revenue of 24% for Delivery Hero. As a result of the analysis, Delivery Hero identified taxono-
are accordingly based on the figures reported in the con- my-eligible additions to its vehicles fleet through the eco-
solidated financial statements. nomic activities 6.4 “Operation of personal mobility devi-
ces, cycle logistics” (Annex I) and 6.5 “Transport by
Interpretation of FAQ motorbikes, passenger cars and light commercial vehicles”
As part of the application of the European Comission´s FAQ (Annex I). Outside its core business, Delivery Hero further
from February 2, 2022, the technical screening criteria were classified material capital expenditure in buildings as taxo-
not considered. Hence no voluntary disclosures in regard nomy-eligible through the economic activities 7.7 “Acqui-
to possible “eligible to be enabling or eligible to be transi- sition and ownership of buildings” (Annex I) and 7.2 “Re-
tional” activities were made. novation of existing buildings” (Annex I). This results in a
taxonomy-eligible share of CapEx of 19% for Delivery Hero.

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Delivery Hero   | Annual Report 2021 Company | Combined Management Report | Consolidated Financial Statements | Further Information

OpEx KPI REPORTING PROFILE In addition, the NFR references significant non-financial
At the current stage of the legislation, no material taxono- This report constitutes the separate, combined Non-Finan- risks in accordance with Section 289c (3) Nos. 3 and 4
my-eligible operating expenditure (OpEx) could be identi- cial Report (NFR) – as defined in Sections 315b, 315c and HGB if the information is necessary for an understanding
fied for Delivery Hero for the above-mentioned environ- 289b through 289e of the German Commercial Code (“Han- of the course of business, the business result, the posi-
mental objectives. delsgesetzbuch”, HGB) – for both Delivery Hero SE and the tion of the Group and its effects on non-financial matters.
Delivery Hero Group for the financial year 2021. In compli- The assessment of non-financial risks is based on the En-
Due to the timings of the updated FAQ published in 2022 ance with the revised International Standard on A ­ ssurance terprise Risk Management (ERM) framework of Delivery
following the initial application of the EU taxonomy regu- Engagements (ISAE) 3000 (Revised): “Assurance Engage- Hero and ­follows the Committee of Sponsoring Organiza-
lation in 2021, addressing the new interpretations of the ments Other than Audits or Reviews of Historical Financial tions of the Treadway Commission (COSO) 2018’s require-
FAQs at a granular level for some KPIs was not always pos- Information'', it was reviewed by KPMG AG Wirtschaftsprü ments. Further information on risk management and
sible. Delivery Hero aims for greater levels of detail in sub- fungsgesellschaft to obtain limited assurance relating to identified non-financial risks at Delivery Hero can be found
sequent years. the disclosures legally required in accordance with Sections in the risk and o
­ pportunity report 2021 on page 84.
315b, 315c and 289b through 289e HGB.
Nevertheless, it should be noted that the future taxonomy-
alignment ratios might differ from the disclosed eligibility Delivery Hero provides online food ordering and other de-
ratios for 2021, due to potential continued lack of granula- livery services in around 50 countries across four geogra-
rity of data. phical regions, comprising Asia, Middle East and North
Africa (MENA), Europe, and the Americas. Further informa-
DELIVERY HERO´S EU TAXONOMIE KPIs tion on Delivery Hero’s business model can be found in the
combined management report 2021 on page 66.
taxonomy- taxonomy non-
eligible share eligible share This NFR has been prepared in orientation to the recom-
Revenue 24% 76% mendations of SASB, TCFD and the GRI Sustainability Repor-
Capital Expenditure (CapEx) 19% 81% ting Standards, ‘Core’ option, issued by the Global Repor-
Operating Expenditure ting Initiative. This applies in particular to the description
(OpEx) 0% 100% of our basic management approaches. Within the indivi-
dual sections, the underlying concepts and due diligence
processes are discussed, and existing results are reported.
In accordance with Section 315b (1) sentence 3 HGB, refe-
rence is also made to non-financial information in the com-
bined management report on individual aspects.

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