The IR framework concept provided by the International Integrated Reporting Council (IIRC) is seen as the standard for integrated reporting. As an IR pilot company and part of the IR business network,
Munich Airport is implementing this principles-based and forward-looking approach in its own reporting. Munich Airport also follows other international standards and bases its financial re-porting on the IFRSs (International Financial Reporting Standards) and the provisions of
commercial law. The management report is drafted in accordance with the German Accounting Standard 20. Sustainability issues satisfy the requirements of the GRI (Global Reporting Initiative) as per the new GRI Standards. In addition, selected information and figures relating to our sustainability performance have been audited for the third time, subsequently being awarded an independent audit certificate.