Material topics

Topics are classified as material if they are significant for the business success of Geberit or if the business activities of Geberit have significant economic, environmental or social impacts. The topics that Geberit identified as material in the economic, environmental and social dimensions before the process for determining double materiality in 2024 (see Materiality analysis) and which apply to this report are shown in the graphic below.

Applicable material topics in the reporting year

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 UNGC.

The following topics will not be processed further or shown in more detail in this sustainability report:

• Taxes: As part of its reporting, Geberit provides information on income taxes, see Financials > Consolidated financial statements Geberit Group > Notes > Note 25. The company‘s Approach to tax is also part of the Annual Report.
• 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.
• 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.