ProSiebenSat.principles and standard disclosures of the GRI Standards of the Global Reporting Initiative, the Corporate Accounting and Reporting Standard (Scope 1 and 2) and the Corporate Value Chain Standard (Scope 3) of the Greenhouse Gas Protocol initiative by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), supported by internal guidelines, as presented in the explanatory notes, as Reporting Criteria (further: “Reporting Criteria").