##### 4.2 Responsibilities, governance and incentives
Responsibility for dealing with the opportunities, risks and impact of climate change lies with the Executive Board of Bilfinger SE as the highest responsible body. The Supervisory Board is involved in key aspects in accordance with its supervisory and advisory function.
Due to the decentralized responsibility for sustainability topics in the Bilfinger Group, in addition to the members of Group Executive Management (GEM) and the Heads of the Group Functions, the Segment heads in particular are responsible for applying the business policy within the company. This applies in particular to the operational services that Bilfinger provides to its customers to increase efficiency and sustainability. The Segment heads report directly to the Group Chief Executive Officer (Group CEO).
The collection of key figures on energy and emissions, the reporting according to the EU Taxonomy Regulation as well as of revenues increasing efficiency and sustainability of our customers, is the responsibility of the Group Function Accounting, Controlling & Tax. This function is also responsible for the execution of scenario analyses of climate risks and opportunities as part of the Group's risk management. The head of this Group Function reports directly to the Group Chief Financial Officer (Group CFO)." [...] "The Supervisory Board deals with sustainability topics, including climate change, at least twice a year. At its meeting to prepare for the approval of the annual financial statements, the Audit Committee deals intensively with reporting on sustainability topics in the management report of the Annual Report. In addition, the CFO reports to the Audit Committee at least once a year on current developments in sustainability reporting. In both cases, climate change takes up significant space." [...] "Group Compliance carries out regular compliance-related risk analyses in its area of responsibility. In the operational implementation of the CMS, Bilfinger follows the Prevent > Detect > Respond model. The measures taken in the Bilfinger Group to prevent and detect corruption and bribery are defined in detail in the internal Group policies Compliance and Anti-corruption. The associated SOPs govern the third-party due diligence process, which is mandatory for all business partners with an increased risk of bribery and corruption, the requirements for documenting gifts, entertainment and hospitality, and the principles and rules for sponsoring and donations." [...] "Responsibility for the development design and implementation of the key elements of the CMS Chief Compliance Officer, reports to the Group's General Counsel and also has a reporting line to the Supervisory Board and, in particular, to the Supervisory Board's Audit Committee. In addition, other departments, in particular Group Investigations, Group Procurement and Group HR & HSEQ, are also responsible for individual topics within the scope of the CMS and cooperation with other risk functions as part of Group-wide risk management. To manage the CMS, Bilfinger has set up a Compliance Review Board (CRB), which coordinates cross-functional topics.