Two businesses, two different worlds. One shared commitment: sustainability. Meet DHL and Yonderland.
Sustainability reporting isn’t easy—it’s complex, costly, and requires businesses to deeply understand their processes, measure emissions, and optimize operations to meet their sustainability goals. No small feat.
The sustainability KPIs that matter most will differ significantly depending on the nature of the business. Here, I’ll walk you through two very different companies to show how sustainability is approached from two unique perspectives.
Revenue Analysis
Let’s start by understanding how each business generates revenue before diving into their sustainability efforts.
DHL Group is a global logistics powerhouse, operating across five independent segments, each with its own distribution channels, brands, and customer profiles. Their revenue is divided into external revenue, which comes from customers outside the DHL Group, and internal revenue, generated through intercompany transactions (like the express division using the capacity of the Global Forwarding division). Internal revenue is eliminated during the group consolidation process.
DHL’s revenue streams are diverse and spread across multiple key divisions. For example:
- The Express division generated €24.5 billion in 2024 from time-definite international (TDI) and domestic (TDD) shipments.
- The Global Forwarding and Freight division brought in €18.4 billion in 2024, offering industry-specific air, ocean, and overland freight solutions.
- Their Supply Chain division contributed €17.6 billion in external revenue in 2024, providing contract logistics services across sectors like retail, technology, healthcare, and more, with strong footprints in EMEA and the Americas.
- DHL’s Post & Parcel Germany division remains the country’s top mail and parcel service, generating €16.9 billion in 2024.
- Lastly, their eCommerce solutions segment brought in €6.8 billion in 2024, delivering parcels for B2B and B2C sectors across the US, India, and Europe, supporting entrepreneurs, retailers, and businesses with high-quality delivery services.
Let’s move now to the retail industry and compare the revenue generation from a smaller company. Yonderland is a European group of premium outdoor brands and retail concepts. With around 116 employees (compared to DHL’s 601,732) and estimated annual revenue of $26.3 million, Yonderland has shown impressive growth, increasing its workforce by 32% last year.
Yonderland owns several well-known brands, including A.S. Adventure, Juttu, Bever, Cotswold, Snow+Rock, Runnersneed, and Ayacucho. The group operates over 190 stores in Belgium, Luxembourg, France, the UK, and the Netherlands. Their mission? “To enable all people to spend inspiring and epic moments outside.”
According to their 2023 sustainability report, Yonderland operates through three main business units based on geography:
- Retail Concepts (Belgium, France, Luxembourg) generated €273 million in 2023.
- O&CC (UK operations) contributed €184 million in net revenue.
- Bever, which operates in the Netherlands, focuses exclusively on outdoor products.
Sustainability Strategy
So, how does sustainability reporting differ between these two companies? What factors must we consider when analyzing sustainability across such distinct sectors? Let’s explore.
First, let’s focus on core operations. Yonderland, as an international retailer specializing in outdoor goods, places a strong emphasis on the sustainability of its products and their origins. Naturally, their sustainability metrics are tied to the environmental and social impacts of their supply chain. A significant area of focus is Scope 3 emissions, particularly those embedded in the products they purchase and the brands they partner with. This includes tracking elements like the carbon footprint of individual products, supplier sustainability certifications, and ethical labor practices in manufacturing. Their “Our Planet” label is a clear way of communicating product-level sustainability to consumers. They proudly state that “75% of our emissions stem from the products we stock and the brands we buy from.” To address this, Yonderland has implemented initiatives like a second-hand sales strategy, building customer relationships to enable reverse logistics. Customers can return old products, which are later resold, and bring back single-use plastics, material waste (e.g., cotton, shoe soles), and even rent equipment (with 46,000 rentals reported). These strategies not only open new revenue streams but also align with their sustainability goals.
Now, compare this with DHL Group. As a global logistics powerhouse, their environmental impact is primarily tied to the transportation of goods. Naturally, their sustainability metrics are centered on logistics-related greenhouse gas (GHG) emissions. These include emissions from their own fleet (Scope 1), energy use in facilities (Scope 2), and specific Scope 3 categories such as emissions from transport subcontractors and business travel. DHL has set both medium-term targets to significantly reduce these emissions and a long-term goal of achieving net-zero logistics emissions by 2050. They also report on “Realized Decarbonization Effects,” which measures emissions avoided through greener technologies and alternative fuels. While both Yonderland and DHL prioritize environmental sustainability, the nature of their businesses drives them to adopt very different key performance indicators.
Next, let’s look at the scale of reporting. A large, globally-operating, publicly-listed company like DHL faces a much more complex and demanding reporting environment compared to a smaller, though still international, retailer like Yonderland. DHL, as part of Deutsche Post AG, must prepare consolidated financial statements following IFRS and is required to produce a Group Sustainability Statement/Nonfinancial Statement. This report adheres to the European Sustainability Reporting Standards (ESRS) and includes data to support sustainable investment under the EU Taxonomy. The scope of this reporting is vast, requiring detailed disclosures, independent audits at varying assurance levels, and compliance with regulations like the CSRD. DHL even acknowledges that the shift to the ESRS framework has added significantly more data to their reports, some of which they admit may not hold equal relevance.
In contrast, Yonderland’s reporting requirements are less extensive, allowing them to focus more on tangible, consumer-facing initiatives. While both companies prioritize sustainability, the scale and complexity of their reporting obligations differ significantly based on the nature and size of their operations.
Yonderland, while committed to transparency through annual progress reports, likely operates with a less intricate reporting structure due to its smaller size and lack of a detailed listing status (as suggested by the source). Their 2023 report highlights a focus on key emission categories and supplier engagement targets—an essential approach but not as extensive as the mandated reporting for a company like DHL. The Yonderland CEO even notes the significant resources being diverted to reporting, particularly in response to increasing EU compliance requirements. This raises an important point: EU companies may face competitive disadvantages compared to those in regions with less stringent regulations, underscoring the varying burdens based on company size and location.
Governance structures heavily influence sustainability outcomes. At DHL Group, sustainability is deeply embedded in their Strategy 2030, with “Green Logistics of Choice” as a core focus. The Board of Management drives the strategic direction on sustainability, identifying risks and opportunities, managing impacts, and regularly reviewing progress. Sustainability is also on the agenda of the Supervisory Board and its committees, ensuring consistent oversight. Notably, sustainability indicators like Realized Decarbonization Effects, Employee Engagement, and cybersecurity ratings are integrated into the annual bonus calculations for the Board of Management. This level of accountability at the highest leadership level underscores DHL’s commitment to meeting its goals. Additionally, a Sustainability Steering Board, made up of top executives, reinforces their robust governance framework, ensuring sustainability is a central pillar of DHL’s operations and decision-making.
Yonderland also recognizes the importance of governance in driving sustainability. A member of their Executive Committee is specifically responsible for environmental sustainability, with their Head of Sustainability reporting directly to the committee several times a year. Sustainability teams are embedded within each business unit, and CEOs ensure that progress on sustainability is a deliverable for directors and senior managers. This approach demonstrates that, despite being a smaller organization, Yonderland integrates sustainability into its leadership structure and holds management accountable. The cross-departmental integration of sustainability teams signals a company-wide commitment.
In summary, while both a retailer like Yonderland and a global transporter like DHL are prioritizing sustainability, their different business models naturally lead to varied metrics and reporting priorities. The scale of a large, listed company like DHL demands a complex and resource-intensive reporting structure compared to a smaller organization like Yonderland. However, both companies effectively embed sustainability into their governance frameworks, assigning clear responsibilities and accountability at the leadership level. This integration is key to driving meaningful, lasting sustainability results.
