GRI 102-56 External assurance

There is no external review of the sustainability reporting in its entirety. Instead, individual processes, results and statements are inspected in detail by external parties:

• Financial reporting is audited by an external auditor, see Financials > Financial statements Geberit AG > Report of the statutory auditor.
• Reporting on the energy and greenhouse gas balance sheet is submitted as part of the Carbon Disclosure Project (CDP) and reviewed and assessed as part of the usual evaluation.
• Since 2016, Geberit has also been publishing its detailed water balance as part of the CDP Water Program.
• The Geberit Group has a Group certificate in accordance with ISO 9001 (quality), ISO 14001 (environment) and ISO 45001 (occupational health and safety) that is valid until 2024. All production plants, central logistics, and the management company incorporating all Group functions at headquarters in Rapperswil-Jona (CH) are certified in accordance with these three standards. In addition, five German plants are certified according to ISO 50001 (energy) and nine sales companies according to ISO 9001 (quality).
• In 2015, all Geberit companies implemented the European Energy Efficiency Directive 2012/27/EU. There were no deviations in the last review in 2019.
• On-site audits (quality, environment, occupational health and safety) of suppliers are carried out by Geberit as well as certified third-party specialists. In 2021, five external audits were carried out, see Chapter 10.2 Operations > Procurement.