Sustainability report (report on non-financial matters)
This sustainability report is addressed to all stakeholders of the company – including employees, customers, partner companies, suppliers, investors, ESG rating agencies and the interested public. It serves as the main instrument for informing shareholders, investors and ESG analysts in detail about non-financial matters at the Geberit Group in the 2025 financial year, and for compliance with legal provisions in the area of sustainability reporting. The report is an integral part of the Annual Report 2025.
Sustainability reporting at the Geberit Group is made in accordance with the GRI standards GRI Content Index, the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) and the provisions of the Swiss Code of Obligations Art. 964a ff. CO Content Index. Additionally, the report also refers to the UN Sustainable Development Goals SDG Reporting and the standards of the Sustainability Accounting Standards Board SASB Content Index.
For the first time, this report also takes into account the European Sustainability Reporting Standards (ESRS) ESRS Index. This is based on the double materiality assessment according to ESRS 1, which was carried out by the Geberit Group in 2024 and updated in the reporting year. The results of this assessment have led to the expansion of the report content and changes in its layout: the structure of the individual chapters is based on the disclosure requirements of the ESRS (Set 1, 2023), with the chapters systematically detailing the underlying analysis.
With this step, Geberit has started to gradually bring its reporting in line with the provisions of the Corporate Sustainability Reporting Directive (CSRD). From 2027, the sustainability report will completely cover the disclosure obligations according to CSRD/ESRS.
As the Swiss digital taxonomy on climate reporting was not yet available at the time of publication, it was not possible to implement this in the Annual Report 2025. However, the Sustainability Report 2025 is available to download in its entirety in machine-readable PDF format. According to the explanations of the Swiss Federal Administration on machine-readable disclosure (Art. 964a ff. CO), this interim solution is permissible under the “comply or explain” principle.
Structure
The complete sustainability report consists of the following sections:
The chapters – environmental, social and governance matters – all follow the same structure in line with the content of the ESRS provisions:
Overview
Impacts, risks and opportunities
Management system with responsibilities, strategies and policies, processes and controls
Measures and key figures in the reporting year