SASB Inhaltsindex
Geberit uses the Sustainability Accounting Standards Board (SASB) Content Index to provide structured information for investors on SASB-relevant topics. In the industry classification system provided by SASB, Geberit is assigned to the SASB Building Products & Furnishings industry standard. However, the respective set of disclosures is not the most appropriate in consideration of the business of Geberit. Building products from wood such as bathroom furniture only account for an insignificant share of total sales. In alignment with the financial materiality and the respective set of disclosures, the SASB industry standard «Construction Materials» has been defined as most appropriate to our business. It covers, among others, companies that produce construction materials, such as plastic materials, for sale to construction firms or wholesale distributors, and that purchase raw materials from the mining and petroleum industries. Geberit offers customers high-quality sanitary products and concentrates on installation and flushing systems for sanitary facilities, piping systems for transporting water in buildings, as well as bathroom systems. More detailed information on Geberit’s main business activities and product range is provided online. The SASB Content Index makes reference to the Geberit Sustainability Performance Report which is presented in accordance with the guidelines of the Global Reporting Initiative (GRI) and the respective “Comprehensive” option of the GRI Standards.
SASB Construction Materials
Accounting Metric(s) |
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Code |
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Category |
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Location in GRI/ Sustainability Performance Report or Response |
Greenhouse Gas Emissions |
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Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations |
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EM-CM-110a.1 |
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Quantitative |
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GRI 305-1, GRI 201-2 |
Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets |
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EM-CM-110a.2 |
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Discussion and Analysis |
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Air Quality |
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Air emissions of the following pollutants: |
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EM-CM-120a.1 |
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Quantitative |
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(1), (2), (3), (5): GRI 305-7 |
Energy Management |
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(1) Total energy consumed, |
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EM-CM-130a.1 |
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Quantitative |
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(1), (2), (4): GRI 302-1 |
Water Management |
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(1) Total fresh water withdrawn, |
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EM-CM-140a.1 |
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Quantitative |
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(1): GRI 303-3 |
Waste Management |
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Amount of waste generated, percentage hazardous, percentage recycled |
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EM-CM-150a.1 |
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Quantitative |
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GRI 301-2, GRI 301-3, GRI 306-3, GRI 306-4, GRI 306-5 |
Biodiversity Impacts |
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Description of environmental management policies and practices for active sites |
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EM-CM-160a.1 |
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Discussion and Analysis |
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Terrestrial acreage disturbed, percentage of impacted area restored |
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EM-CM-160a.2 |
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Quantitative |
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This data is considered not to be material to our business. |
Workforce Health & Safety |
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(1) Total recordable incident rate (TRIR) and |
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EM-CM-320a.1 |
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Quantitative |
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(1): GRI 403-9, GRI 403-10 |
Number of reported cases of silicosis |
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EM-CM-320a.2 |
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Quantitative |
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Product Innovation |
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Percentage of products that qualify for credits in sustainable building design and construction certifications |
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EM-CM-410a.1 |
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Quantitative |
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23% of Group sales are covered by products with an EPD. Furthermore, more than 95% of the bathroom furniture of the Geberit brand is FSC™ certified (FSC-C134279). |
Total addressable market and share of market for products that reduce energy, water, and/or material impacts during usage and/or production |
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EM-CM-410a.2 |
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Quantitative |
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Since 2017, Geberit has been working on a European water label that is applicable to a wide range of sanitary products. |
Pricing Integrity & Transparency |
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Total amount of monetary losses as a result of legal proceedings associated with cartel activities, price fixing, and anti-trust activities |
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EM-CM-520a.1 |
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Quantitative |
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