Company Profile
Back to Index
Public Evidence Profile
SAP SE
CountryGermany
Index EditionRECI Global Index 2026 — V1
Updated3 April 2026
StatusPublished
RECI Score
85.7
GoldExecutive Summary
SAP SE receives a Gold tier designation with a score of 87.4, the highest-rated enterprise software company in the index. Transparency & Disclosure reaches Level 5, supported by Level 5 in Governance Chassis and Data Infrastructure. Financial Controls at Level 4 and Assurance Depth capped at Level 4 are the main limitations.
Technical assessment based on primary disclosures
Primary Data Source
Public Disclosure
SAP Integrated Report 2024; SAP Sustainability Report 2024; CDP Climate 2024: A
Assurance Verification
Limited Assurance (KPMG)
Source: Independent review of publicly available sustainability disclosures
Benchmarking Confidence
High Confidence
RECI Technical Methodology v2.4
Pillar Performance
Top:Governance Chassis
Gap:Operational Linkage
Assessment
Pillar Performance
Pillar 1
Optimised5
Governance Chassis
L1L2L3L4L5
Pillar 2
Integrated4
Data Infrastructure
L1L2L3L4L5
Pillar 3
Integrated4
Financial Controls
L1L2L3L4L5
Pillar 4
Integrated4
Operational Linkage
L1L2L3L4L5
Pillar 5
Integrated4
Risk Radar
L1L2L3L4L5
Pillar 6
Integrated4
Assurance Depth
L1L2L3L4L5
Pillar 7
Optimised5
Transparency & Disclosure
L1L2L3L4L5
Index Disclaimer
RECI public scores are benchmark indicators derived from our interpretation of publicly available evidence at the time of review. They are not credit ratings, ESG ratings, certifications, or assurance statements. Scores reflect the four-stage governance process: AI analyst draft, senior ESG practitioner review, final record approval, and management calibration.