BORUSSIA DORTMUNDGmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund access and manipulation of data. Confidential data human life takes precedence – that goes without that is processed, transferred or stored online must saying – but the economic consequences for the be encrypted. The data should remain encrypted businesses involved have also been immense. and protected even if the online application is There thus continues to be a risk of travel and other compromised. The IT security officers, the heads of accidents, terrorist attacks and miscellaneous; the individual application areas and the data therefore, Borussia Dortmund continues to classify protection officers are responsible for initiating the this risk as high priority. data; the developers and administrators are responsible for implementation. To meet the The risk of legal transgressions by professional increased requirements for cyber security and IT in players was newly classified as a high-priority risk general, action was taken to significantly increase this financial year. It covers the risks arising due to staffing levels in IT. misconduct among members of the professional squad, including doping offences, illegal sports The risk of periods during which professional betting or inappropriate conduct on social media. players are unable to play (rest periods) can have The consequences of such misconduct may include a major impact on the Company's success, because match suspensions and reputational damage for they mean that team managers are unable to play players and the club, or legal disputes. The action the best possible team for the entire season, putting that Borussia Dortmund takes to mitigate this risk sporting goals in jeopardy. The absence of key includes systematic education and preventative players in particular is often difficult to compensate measures to raise awareness among the for. The reasons for rest periods include personal professional squad and help them avoid such match bans, injury, excessive stress or a COVID-19 misconduct. virus infection. The systematic implementation of DFL's hygiene concept minimises the risk that the Another risk newly classified as high priority is the professional squad and the coaching and support lack of willingness to transfer. The contracts that staff will contract the COVID-19 virus. Excessive players negotiate at Borussia Dortmund are stress may arise more frequently going forward, incredibly lucrative when looking at other Bundesliga particularly since the coming season will in all clubs. For players who, for whatever reason, spend likelihood see a tight schedule of fixtures due to the more time on the bench than they want, this could 2022 World Cup in Qatar (to be held in the winter) nevertheless deter them from accepting transfers. and UEFA's reform of the Champions League, which from the 2024/2025 season onwards will The ongoing COVID-19 pandemic has caused feature ten group matches instead of the previous financial difficulties for many clubs in Germany six. We deliberately ensure that back-ups are and around the world. This could increasingly lead available for every position within the squad so that to situations in which other clubs are unwilling we can absorb the absence of any individual player. to meet the salary expectations of players whom Borussia Dortmund intends to transfer, The world of sport has witnessed a number of making it difficult for Borussia Dortmund to find terrible accidents in recent years. The tragic loss of a suitable buyer. 158

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