GRI 3-2 List of material topics

The materiality analysis is the basis of the Geberit sustainability strategy. In accordance with the principle of double materiality, Geberit classifies topics as material if they are significant for Geberit from the internal perspective of the company or have significant economic, environmental or social effects. A differentiated assessment according to these two dimensions is not shown. The topics that Geberit identified as material in the economic, environmental and social dimensions can be seen in a dynamic chart.

The following topics will not be processed further or shown in more detail by Geberit:

• Taxes: As part of its reporting, Geberit provides information on income taxes, see Note 25 in the consolidated financial statements. Further discussion on the topic of taxes is not considered as material.
• Biodiversity: Geberit production sites do not endanger biodiversity in protected areas. Biodiversity plays a role when procuring mineral raw materials for ceramic production. This subject was addressed and examined as part of supplier audits. During these audits, it was found that the suppliers in this sector actively address the topic of biodiversity and take appropriate measures within the context of their licence to operate.
• Local communities: The production sites do not entail special risks for local communities or adverse effects on the neighbourhood. Geberit attaches great importance to maintaining good relations with its neighbours in the vicinity of its production sites. Continuous exchanges with authorities and the local community are part of this process.
• Politics: No support is given to political parties or politicians. Participation in the political process is confined to membership in certain associations and is therefore limited.