Subject of the report

Geberit AG is a stock corporation under Swiss law, headquartered in Rapperswil-Jona. Sustainability reporting is made on a consolidated basis. The basis of consolidation corresponds to that of the financial reporting and covers all material business areas, production sites, logistics centres and sales companies of the Group. Geberit AG acts as a parent company; there are no significant joint ventures or outsourced entities. Furthermore, there are no subsidiaries exempt from reporting obligations according to Art. 19a(9) or 29a(8) of the Directive 2013/34/EU. For a list of the companies and the countries in which the Group operates, see Financial Section > Consolidated Financial Statements of the Geberit Group > Notes > Note 32

This report addresses ESG-relevant topics (ESG – Environment, Social, Governance) in own operations and along the upstream and downstream value chain. The disclosed impacts, risks and opportunities in the upstream value chain relate to direct suppliers and transport companies, while those in the downstream value chain relate to direct customers and business partners.