GRI Content Index

2-1

Organisational details

Organisation: General information

2-2

Entities included in the organisation’s sustainability reporting

Introduction / Basis of consolidation and reporting period

2-3

Reporting period, frequency, and contact point

Introduction / Basis of consolidation and reporting period

2-4

Restatements of information

Introduction / Basis of consolidation and reporting period

2-5

External assurance

Introduction / External assurance

2-6

Activities, value chain, and other business relationships

Business model

Value chain

Procurement

Customer relations

2-7

Employees

Organisation: General information

Employee attraction and retention / Employment

Tables of key figures Social matters / Workforce

2-8

Workers who are not employees

Organisation: General information

Employee attraction and retention / Employment

2-9

Governance structure and composition

Governance

2-10

Nomination and selection of the highest governance body

Governance

2-11

Chair of the highest governance body

Governance

2-12

Role of the highest governance body in overseeing the management of impacts

ESG governance

Corporate culture / Compliance with laws and regulations

2-13

Delegation of responsibility for managing impacts

ESG governance

2-14

Role of the highest governance body in sustainability reporting

ESG governance

2-15

Conflicts of interest

ESG governance / Dealing with conflicts of interest and critical concerns

2-16

Communication of critical concerns

ESG governance / Dealing with conflicts of interest and critical concerns

2-17

Collective knowledge of the highest governance body

ESG governance / Sustainability performance of the governance bodies

2-18

Evaluation of the performance of the highest governance body

ESG governance / Sustainability performance of the governance bodies

2-19

Remuneration policies

ESG governance / Remuneration policy for governance bodies

2-20

Process to determine remuneration

ESG governance / Remuneration policy for governance bodies

2-21

Annual total compensation ratio

Diversity and equal opportunity / Non-discrimination in the remuneration policy

2-22

Statement on sustainable development strategy

Editorial

2-23

Policy commitments

Corporate culture / Values and codes of conduct

Corporate culture / Implementation of norms and standards

Procurement / Management system

2-24

Embedding policy commitments

Corporate culture / Implementation of norms and standards

2-25

Processes to remediate negative impacts

ESG governance / Dealing with conflicts of interest and critical concerns

Corporate culture / Implementation of norms and standards

Corporate culture / Ethical advice and concerns

2-26

Mechanisms for seeking advice and raising concerns

ESG governance / Dealing with conflicts of interest and critical concerns

Corporate culture / Ethical advice and concerns

2-27

Compliance with laws and regulations

Corporate culture / Compliance with laws and regulations

2-28

Membership associations

Stakeholder engagement / Associations

2-29

Approach to stakeholder engagement

Stakeholder engagement

Customer relations / Training for customers

2-30

Collective bargaining agreements

Employee attraction and retention / Key figures on working conditions

3-1

Process to determine material topics

Materiality analysis

3-2

List of material topics

List of material topics

3-3

Management of material topics

Energy and CO₂ / Management approach

201-2

Financial implications and other risks and opportunities due to climate change

Risk management / Dealing with climate-related risks and opportunities

302-1

Energy consumption within the organisation

Energy and CO₂ / Energy consumption and energy intensity

Tables of key figures Environmental matters / Energy consumption

302-2

Energy consumption outside of the organisation

Energy and CO₂ / Energy consumption and energy intensity

302-3

Energy intensity

Energy and CO₂ / Energy consumption and energy intensity / Energy intensity

302-4

Reduction of energy consumption

Energy and CO₂ / Reduction measures

Energy and CO₂ / Reduction of greenhouse gas emissions

Tables of key figures Environmental matters / Electricity mix

302-5

Reductions in energy requirements of products and services

Energy and CO₂ / Reduction measures / Reductions in energy requirements of products and services

305-1

Direct (Scope 1) GHG emissions

Energy and CO₂ / CO₂ and other emissions / Emissions in Scope 1 and 2

Tables of key figures Environmental matters / CO₂ emissions

305-2

Energy indirect (Scope 2) GHG emissions

Energy and CO₂ / CO₂ and other emissions / Emissions in Scope 1 and 2

Tables of key figures Environmental matters / CO₂ emissions

305-3

Other indirect (Scope 3) GHG emissions

Energy and CO₂ / CO₂ and other emissions / Emissions in Scope 3

Tables of key figures Environmental matters/ CO₂ emissions

305-4

GHG emissions intensity

Energy and CO₂ / CO₂ and other emissions / Intensity of greenhouse gas emissions

305-5

Reduction of GHG emissions

Energy and CO₂ / Reduction of greenhouse gas emissions

305-6

Emissions of ozone-depleting substances (ODS)

Energy and CO₂ / Other air emissions

Tables of key figures Environmental matters / Air emissions

305-7

Nitrogen oxides (NO_x), sulphur oxides (SO_x), and other significant air emissions

Energy and CO₂ / Other air emissions

Tables of key figures Environmental matters / Air emissions

3-3

Management of material topics

Water / Management approach

303-1

Interactions with water as a shared resource

Water / Management approach

Water / Water withdrawal and water consumption

303-2

Management of water discharge-related impacts

Water / Waste water

303-3

Water withdrawal

Water / Water withdrawal and water consumption

Tables of key figures Environmental matters / Water

303-4

Water discharge

Water / Water withdrawal and water consumption

Water / Waste water

Tables of key figures Environmental matters / Waste water

303-5

Water consumption

Water / Water withdrawal and water consumption

3-3

Management of material topics

Resources and circular economy / Management approach

301-1

Materials used by weight or volume

Resources and circular economy / Key figures / Raw materials and semi-finished products

Tables of key figures Environmental matters / Material usage

301-2

Recycled input materials used

Resources and circular economy / Key figures / Recycling

301-3

Reclaimed products and their packaging materials

Resources and circular economy / Key figures / Reuse of products and packaging materials

306-1

Waste generation and significant waste-related impacts

Resources and circular economy / Key figures material / Raw materials and semi-finished products

Resources and circular economy / Waste

306-2

Management of significant waste-related impacts

Resources and circular economy / Waste

306-3

Waste generated

Resources and circular economy / Key figures waste

Tables of key figures Environmental matters / Waste

306-4

Waste diverted from disposal

Resources and circular economy / Key figures waste

Tables of key figures Environmental matters / Waste

306-5

Waste directed to disposal

Resources and circular economy / Key figures waste

Tables of key figures Environmental matters / Waste

3-3

Management of material topics

Eco-design and products / Management approach

3-3

Management of material topics

Production and logistics / Management approach

3-3

Management of material topics

Employee attraction and retention / Management approach

401-1

New employee hires and employee turnover

Employee attraction and retention / Key figures employment

Tables of key figures Social matters / Fluctuation

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

Employee attraction and retention / Working conditions / Salaries and social benefits

401-3

Parental leave

Employee attraction and retention / Working conditions / Parental leave

404-1

Average hours of training per year per employee

Employee attraction and retention / Training and education

Tables of key figures Social matters / Training and education

404-2

Programmes for upgrading employee skills and transition assistance programmes

Employee attraction and retention / Key figures on education and further training / Development programmes

404-3

Percentage of employees receiving regular performance and career development reviews

Employee attraction and retention / Management system / Training and education

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

Employee attraction and retention / Management system / Working conditions and rights

Employee attraction and retention / Key figures on working conditions

3-3

Management of material topics

Diversity and equal opportunity / Management approach

405-1

Diversity of governance bodies and employees

Diversity and equal opportunity / Key figures and measures / Diversity of governance bodies and employees

Tables of key figures Social matters / Diversity

405-2

Ratio of basic salary and remuneration of women to men

Diversity and equal opportunity / Key figures and measures / Non-discrimination in the remuneration policy

406-1

Incidents of discrimination and corrective actions taken

Diversity and equal opportunity / Key figures and measures / Cases of discrimination

3-3

Management of material topics

Occupational health and safety / Management approach

403-1

Occupational health and safety management system

Occupational health and safety / Management approach

Occupational health and safety / Management system for occupational health and safety

Occupational health and safety / Accidents and days lost

403-2

Hazard identification, risk assessment, and incident investigation

Occupational health and safetyManagement system for occupational health and safety / Risk assessment and investigation of accidents

403-3

Occupational health services

Occupational health and safety / Management system for occupational health and safety / Occupational health services

403-4

Worker participation, consultation, and communication on occupational health and safety

Occupational health and safety / Management system for occupational health and safety / Say of employees

403-5

Worker training on occupational health and safety

Occupational health and safety / Management system for occupational health and safety / Training on occupational health and safety

403-6

Promotion of worker health

Occupational health and safety / Management system for occupational health and safety / Promotion of employee health

403-8

Workers covered by an occupational health and safety management system

Occupational health and safety / Management system for occupational health and safety

403-9

Work-related injuries

Occupational health and safety / Accidents and days lost

Tables of key figures Social matters / Occupational health and safety

Tables of key figures Social matters / Absenteeism rates

403-10

Work-related ill health

Occupational health and safety / Work-related illness

3-3

Management of material topics

Social responsibility / Management approach

203-1

Infrastructure investments and services supported

Social responsibility / Infrastructure investments and promoted service

3-3

Management of material topics

Corporate culture / Management approach

Antitrust legislation / Management approach

205-1

Operations assessed for risks related to corruption

Antitrust legislation / Measures and incidents

205-2

Communication and training about anti-corruption policies and procedures

Antitrust legislation / Measures and incidents

205-3

Confirmed incidents of corruption and actions taken

Antitrust legislation / Measures and incidents

206-1

Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices

Antitrust legislation / Measures and incidents

207-1

Approach to tax

Geberit’s Approach to Tax

3-3

Management of material topics

Production and logistics / Management approach

Procurement / Management approach

308-1

New suppliers that were screened using environmental criteria

Procurement / Measures and incidents

308-2

Negative environmental impacts in the supply chain and actions taken

Procurement / Measures and incidents

403-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Procurement / Measures and incidents / Reduction of risks at business partners

414-1

New suppliers that were screened using social criteria

Procurement / Measures and incidents

414-2

Negative social impacts in the supply chain and actions taken

Procurement / Measures and incidents

408-1

Operations and suppliers at significant risk for incidents of child labour

Procurement / Measures and incidents / Child and forced labour

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labour

Procurement / Measures and incidents / Child and forced labour

3-3

Management of material topics

Customer relations / Management approach

201-1

Direct economic value generated and distributed

Direct Economic Value Added: Net sales and operating profit

Economic Values Passed On: Operating expenses excluding personnel expenses, Tables of key figures Social matters, payments to providers of capital, social engagement

Retained Economic Values: Investments in and divestments of property, share buyback

201-3

Defined benefit plan obligations and other retirement plans

Retirement benefit plans, Participation plans

203-2

Significant indirect economic impacts

Business model

Value chain / Value creation – an overview

416-1

Assessment of the health and safety impacts of product and service categories

Customer relations / Customer health and safety

416-2

Incidents of non-compliance concerning the health and safety impacts of products and services

Customer relations / Customer health and safety

417-1

Requirements for product and service information and labelling

Customer relations / Marketing and product labelling

Customer relations / Requirements for product information and labelling

417-2

Incidents of non-compliance concerning product and service information and labelling

Customer relations / Requirements for product information and labelling

417-3

Incidents of non-compliance concerning marketing communications

Customer relations / Requirements for product information and labelling

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

Customer relations / Data protection