Process of determining material topics (GRI 3-1)

Since 2006, Geberit has been reporting in accordance with the guidelines of the Global Reporting Initiative (GRI). In the present report, Geberit implements the current GRI Standards from 2021. The starting point is a materiality analysis that has been developed further over the years, which is based on the procedure described in the GRI Standards.

Material topics are determined in a gradual process. Twenty topics were chosen from a range of economic, social and environmental issues relating to common sustainability standards, industry-specific information as well as the corporate strategy and sustainability strategy of Geberit. These were evaluated according to their relevance for the success of the business in an internal process involving different managers. The stakeholder panel convened by Geberit on a regular basis was used to evaluate the relevance of issues in terms of their impact on the business activities of Geberit. The results were consolidated in a list of economic, social and environmental issues and were validated and approved by the Board of Directors and the Group Executive Board. The materiality analysis has been updated on a regular basis since the first analysis in 2014.

Material topics and related measures are presented in compact form within the Sustainability strategy. Also of a material nature are the principles of the UN Global Compact that Geberit has committed itself to uphold and that are presented in the Communication on Progress UN Global Compact.

For further information on sustainability topics that were of particular relevance in the reporting year, see Business and financial review with the following chapters: Employees, Customers, Innovation, Procurement, Production, Logistics, Sustainability, Social responsibility and Compliance.