Riding Towards a Greener Tomorrow

At Maurer Rides, we design and build roller coasters to create unforgettable experiences. Innovation, safety, and excitement drive us every day. But we also know that our work has consequences — for the environment, for people, and for society as a whole. Companies like ours influence how society develops: we create products that reach millions, provide jobs, shape values, and can set an example for how business contributes to the future. That is why sustainability must not be treated as an add-on, but fully integrated into our business. 

We believe that today’s economy needs a shift: profit should be a tool, not a purpose. Profit is necessary to keep organizations alive — but it should serve people, innovation, and long-term responsibility, not be an end in itself. Companies must look beyond short-term gains and take responsibility for their broader impact on society and the planet. 

Sustainability is generally understood to rest on three pillars: Environmental, Social, and Governance (ESG). Environmental stands for reducing negative ecological impacts and protecting natural resources. Social emphasizes people — from employees and suppliers to customers and local communities. Governance focuses on how companies are led, ensuring integrity, fairness, and accountability in decision-making. Only when these three dimensions are considered together can businesses truly contribute to a just and livable future. 

We are far from perfect, and sustainability is a journey for us. Meaningful progress requires honesty, persistence, and openness. As part of an industry that is only beginning to embrace sustainability, we want to help shape this change — with responsibility, innovation, and the courage to evolve. 

Initiatives & Standards 

Effective sustainability requires clear rules and measurable standards. That is why we do not rely on our own goals alone, but deliberately align with both international and German initiatives. These frameworks guide our work and help us evolve continuously. They enable us to better understand the impacts our business has on the environment and society, stay up to date with current developments, and — through recurring analyses and reporting requirements — highlight where our biggest responsibilities lie, where our operations have the greatest effects, and where we need to take concrete action. 

UN Global Compact 

We are a participant in the United Nations Global Compact – the world’s largest initiative for responsible corporate governance. By joining, we commit to the Ten Principles covering human rights, labour, environment, and anti-corruption. In doing so, we also contribute to achieving the UN Sustainable Development Goals. 

B Corporation 

As a Certified B Corporation, we are part of a global movement for a fair and sustainable economy. The B Impact Assessment evaluates companies across five areas: Governance, Workers, Community, Environment, and Customers. We achieved a score of 83.4 points (minimum 80, global median 50.9). In Germany, B Corps are also legally required to embed stakeholder interests into their corporate governance. Our goal is to further improve our score in the years ahead. 

Science Based Targets (SBTi) 

The Science Based Targets initiative helps companies set climate goals that are scientifically grounded and aligned with the 1.5 °C pathway of the Paris Agreement. Our targets are:

• Near-term: Reduce absolute Scope 1 and 2 emissions by 42% by 2030 (base year 2021)
• Net-zero: Achieve climate neutrality across Scopes 1–3 by 2040
• Long-term: Reduce Scope 1–3 emissions by 90% by 2040 

These targets have been validated by the SBTi, ensuring our climate strategy is science-based and reliable. 

EMAS – Environmental Management 

We are currently in the process of introducing an environmental management system under EMAS (Eco-Management and Audit Scheme). EMAS is an EU scheme verified by independent auditors. Implementing EMAS is a long-term process that requires many steps – from systematically recording our environmental impacts to setting clear goals and undergoing regular audits. It ensures that environmental aspects are addressed across all relevant areas of our company — from energy and emissions to procurement and product development. This way, sustainability becomes embedded into our daily operations step by step. 

Targets and climate Strategy  

Our climate targets are aligned with the Science Based Targets initiative (SBTi). 

• Near-term targets (by 2030) 
  • Reduce absolute Scope 1 and 2 emissions by 42% by 2030 (base year 2021)
  • Measure and reduce Scope 3 emissions
• Long-term targets (by 2040)
  • Achieve net zero by 2040 – meaning that we will reduce our direct company emissions (Scope 1 and 2) as well as indirect emissions across our value chain (Scope 3) as much as possible. The remaining unavoidable emissions connected to our activities will be balanced through appropriate measures.
  • Reduce absolute Scope 1, 2, and 3 emissions by 90% by 2040 (base year 2021) 

The largest environmental impacts of our business occur in Scope 3 – mainly through purchased materials and components used in our rides. Reducing these emissions gives us the strongest leverage in our climate strategy. At the same time, it is also the most complex challenge, since Scope 3 depends heavily on global supply chains that we cannot directly control. To make progress, we are working more closely with suppliers, integrating ecological criteria into procurement, and exploring alternatives for materials and transport. In this way, we can gradually increase our influence and drive improvements across the entire value chain. 

More detailed and incremental goals – including which areas they cover and what progress we have already made – can be found in our current Sustainability Report . 

What does Scope 1, 2, 3 mean? 

Scope 1 – direct emissions 

Greenhouse gases released directly by our company – for example from heating, company vehicles, or production processes. 

Scope 2 – indirect emissions from energy 

Emissions from the generation of the energy we purchase – mainly electricity and heat. 

Scope 3 – other indirect emissions 

All other emissions not produced within our company, but linked to our activities: purchased materials and components, transport, business travel, and waste. 

Sustainability Report  

Our Sustainability Report is our key instrument for transparency on sustainability topics.  

It includes analyses of our environmental aspects, comprehensive annual data collection of all environmental metrics, and a clear presentation of our targets and progress. Through this, we aim to make the impact of our business activities transparent and fulfill our responsibility to society across Environment, Social, and Governance dimensions. 

We report in line with the VSME Standard (Voluntary Sustainability Reporting Standard for SMEs), a voluntary reporting framework tailored for small and medium-sized enterprises. The standard defines two modules: 

The Basic Module covers core disclosures (e.g. energy, greenhouse gas emissions, workforce metrics). 

The Comprehensive Module builds on the Basic Module and adds further data points – for example regarding strategy, climate transition, supply chains, or more extensive social and governance dimensions. 

By applying the Comprehensive Module, we also comply with all basic disclosures. 

In addition, our reporting is extended to meet the requirements of EMAS (Eco-Management and Audit Scheme). EMAS requires us to systematically record, assess, and regularly validate our environmental impacts. This ensures that environmental and sustainability issues are integrated into our organization and continuously reviewed. 

Dialogue & Responsibility  

Sustainability thrives on dialogue. 

Our responsibility extends to many groups – shareholders, employees, customers, communities, and the environment. Each of them shapes how we operate and the impact we create. That is why open exchange matters to us: we welcome feedback, embrace criticism, and aim to integrate diverse perspectives into our decisions.