GRI 2-5 External assurance

There is no external review of the sustainability report 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.
• The greenhouse gas balance (Scope 1 and 2) is audited by an external auditor, see Audit Report Greenhouse Gas Balance.
• Furthermore, reporting on the energy and greenhouse gas balance sheet is submitted as part of the Carbon Disclosure Project (CDP) and assessed. 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 in accordance with ISO 50001 (energy) and nine sales companies in accordance with ISO 9001 (quality).
• In 2015, all Geberit companies implemented the European Energy Efficiency Directive 2012/27/EU for the first time. A further review was carried out in 2019, with the last review taking place in 2023.
• On-site audits (quality, environment, occupational health and safety) of suppliers are carried out by Geberit as well as certified third-party specialists. In 2023, five external audits were carried out, see Procurement.