Fair Pay & Worker Respect

The gender pay gap for administrative employees is 34%, meaning female employees earn 66% of male employees' median pay.

Additionally, 45.11% of the total full-time equivalent workforce is on temporary or non-guaranteed hours contracts. The ratio of the highest earner in the administration segment to employees’ median total remuneration is 94. The overall employee turnover rate stands at 16.6%. In the 2024/2025 reporting period, no cases of non-compliance with relevant human rights frameworks, including UN Guiding Principles, ILO core labour standards, or OECD Guidelines, were detected, nor were any incidents relating to corruption or bribery identified. All employees received a 5% pay rise and an inflation adjustment premium. The company's Third Party Code of Conduct states that the right of employees to form and join organizations, engage in collective bargaining, and strike must be upheld, and works councils actively participate in decision-making processes.

Fair Trade & Ethical Sourcing

No specific, quantitative data points were found in the provided articles to assess the company against the defined KPIs for Fair Trade & Ethical Sourcing. While Borussia Dortmund states it voluntarily complies with the German Supply Chain Due Diligence Act (LkSG)

, has a Third Party Code of Conduct , and BVB Merchandising GmbH has GOTS certification since June 2025 , the articles do not provide percentages of spend covered by certifications, average months between on-site audits, the number of substantiated forced- or child-labour incidents over the last three years, traceability coverage percentages, median remediation times, the percentage of contracts with ethical clauses, the share of spend on high-risk materials, or the percentage of procurement budget directed to diverse suppliers. The company reported no severe violations in the 2024/2025 season , but this does not cover the three-year period required by the rubric.

Honest & Fair Business

All current Supervisory Board members are considered independent based on German Corporate Governance Code recommendations, with no conflicts of interest disclosed or reported to the Supervisory Board during the review periods.

The company operates a whistleblower system, run by an external service provider, which enables anonymous reporting of misconduct and received 9 reports in 2023/2024. An anti-corruption policy was introduced, and a compliance scorecard was implemented.

Kind to Animals

No specific, quantifiable evidence was found in the provided articles to assess Borussia Dortmund against the 'Kind to Animals' ethical value. While vegan sausages and currywurst have been offered at home matches since the 2022/2023 season

and promoted during 'Veganuary' in 2024, this information pertains to product offerings and does not provide data on the company's own animal agriculture practices or direct sourcing ethics, which is what the 'animal_agriculture_ethics' KPI measures. Similarly, a general statement of 'Animal testing No' in one article lacks the specific detail required to score KPIs related to the extent of alternative testing usage, animal testing policy, or animal testing volume, as these require specific numbers, policy descriptions, or transparent reduction goals.

No War, No Weapons

Borussia Dortmund (BVB) has a three-year sponsorship deal with Rheinmetall, a major German weapons producer

and the world's largest maker of artillery ammunition. Rheinmetall expects record group sales of around 10 billion euros this year and has an order backlog of up to 40.2 billion euros. It is building a new factory to produce 200,000 artillery shells annually. German NGOs and UN experts have accused Rheinmetall of involvement in Germany’s arms exports to Israel, which the International Court of Justice characterized as posing a plausible risk of genocide. This sponsorship has led to protests from fan groups who view the deal as incompatible with the club's core values. Despite these indirect ties, BVB states it is not active in controversial weapons, small arms, or military contracting , and reports no involvement in defense, thus having no defense assets to divest. BVB is a signatory to the UN Global Compact , integrates its ten principles into its business practices , and bases its policies on the UN Guiding Principles on Business and Human Rights, reporting no detected cases of non-compliance in the reporting period.

Planet-Friendly Business

Borussia Dortmund's total market-based greenhouse gas emissions were 45,538 tonnes CO2 equivalents in 2024/2025, including Scope 1, 2, and 3

. The company sources 44% of its total energy consumption from renewable sources as of 2024/2025 . Its waste diversion rate was 99.52% in 2024/2025, with 769.9 tonnes recycled or recovered from 773.6 tonnes of total waste . Water intensity was 117.5 m³ per EUR million in net revenue for 2024/2025 , and none of its sites are located in areas of high water stress . The proportion of Taxonomy-eligible capital expenditures was 1.4% in 2024/2025 . Borussia Dortmund has committed to the Science Based Targets initiative (SBTi) , but validation of its plan to reduce its carbon footprint is pending in the 2025/2026 financial year . The company aims for carbon-neutrality in Scope 1 and 2 by 2040 , with a target to reduce these emissions by 50% by 2030 . The assessment of climate-related transition risks is based on the Task Force on Climate-related Financial Disclosures (TCFD) classification , and climate transition risk and scenario analyses are currently being carried out using RCP4.5 and RCP8.5 . The company does not have any sites located in or near biodiversity-sensitive areas .

Respect for Cultures & Communities

Borussia Dortmund demonstrates a proactive approach to cultural incident response, actively combating racism, hate, and intolerance through various initiatives, including fan and network work, internal measures, PR, and remembrance activities.

The club supports the DFL's league-wide special matchday against hate and has received the UEFA Equal Game Award for combating racism and promoting diversity. There are no reported cultural appropriation incidents. The company's operations do not appear to necessitate a specific cultural impact assessment protocol, FPIC processes, or specific cultural site protection measures.

Safe & Smart Tech

Borussia Dortmund provides members with rights to access, rectify, erase, restrict processing, and data portability, aligning with GDPR requirements.

The company states that data is stored for the duration of membership and then retained according to statutory periods. The company also mentions compliance with German data protection regulations and GDPR.

Zero Waste & Sustainable Products

Borussia Dortmund achieved a waste diversion rate of 99.52% in 2024/2025, diverting 769.9 tonnes through recycling and other recovery out of 773.6 tonnes of total waste.

Replica jerseys contain at least 95% recycled textile waste and other used polyester materials. The company generated a minimal 0.6 tonnes of hazardous waste in 2024/2025 and has no mentioned waste disposal violations. Multiple waste reduction initiatives are in place, including an ORCA biodigester, a food management system that reduced food waste by 27%, and a hybrid cup system. F3, a catering partner, reduced waste levels by 80% by re-engineering menus. Circular design principles are applied to several product categories, such as cups and merchandise, and the RE:JERSEY project uses chemical recycling for old jerseys. The club targets a 5% reduction in residual waste in the stadium by the end of the 2026/2027 season. Suppliers are required to comply with minimum environmental standards and waste minimisation targets. Customer education includes encouraging spectators to use bins correctly and promoting the donation of old polyester items.