GRI Content Index
Geberit has reported in accordance with the GRI Standards for the period from 1 January 2025 to 31 December 2025. For the Content Index – Essentials Service, GRI Services reviewed that the GRI content index has been presented in a way consistent with the requirements for reporting in accordance with the GRI Standards, and that the information in the index is clearly presented and accessible to the stakeholders. This service was carried out on the German version of the report.
GRI 1 used |
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GRI 1: Foundation 2021 |
|---|---|---|
Applicable GRI Sector Standard |
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None |
Omission |
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None |
General Disclosures
GRI 2: General Disclosures 2021
The organisation and its reporting practices
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
2-1 |
Organisational details |
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2-2 |
Entities included in the organisation’s sustainability reporting |
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2-3 |
Reporting period, frequency, and contact point |
General information / Basis of the report / Reporting period and cycle General information / Basis of the report / Contact point for enquiries |
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2-4 |
Restatements of information |
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2-5 |
External assurance |
General information / Basis of the report / External verification ESG governance / Risk management / External assurance and continuous improvement Corporate culture and antitrust legislation / Measures and key figures in the reporting year |
Activities and workers
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
2-6 |
Activities, value chain, and other business relationships |
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2-7 |
Employees |
Business model and value chain / Value chain / Own workforce |
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2-8 |
Workers who are not employees |
Governance
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
2-9 |
Governance structure and composition |
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2-10 |
Nomination and selection of the highest governance body |
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2-11 |
Chair of the highest governance body |
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2-12 |
Role of the highest governance body in overseeing the management of impacts |
ESG governance / Governance structure ESG governance / Risk management Materiality / Materiality assessment / Structured process Corporate culture and antitrust legislation / Management system |
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2-13 |
Delegation of responsibility for managing impacts |
ESG governance / Governance structure Corporate culture and antitrust legislation / Management system |
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2-14 |
Role of the highest governance body in sustainability reporting |
ESG governance / Governance structure |
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2-15 |
Conflicts of interest |
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2-16 |
Communication of critical concerns |
ESG governance / Governance structure / ESG integration in decision making |
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2-17 |
Collective knowledge of the highest governance body |
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2-18 |
Evaluation of the performance of the highest governance body |
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2-19 |
Remuneration policies |
ESG governance / Governance structure / ESG key figures and remuneration architecture |
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2-20 |
Process to determine remuneration |
ESG governance / Governance structure / ESG key figures and remuneration architecture |
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2-21 |
Annual total compensation ratio |
Own workforce / Working conditions / Measures and key figures in the reporting year / Adequate wages |
Strategy, policies and practices
Stakeholder engagement
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
2-29 |
Approach to stakeholder engagement |
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|
2-30 |
Collective bargaining agreements |
Own workforce / Working conditions / Strategies and policies |
Material topics
GRI 3: Material Topics 2021
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
3-1 |
Process to determine material topics |
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|
3-2 |
List of material topics |
Materiality / Overview of material impacts, risks and opportunities |
Environment
Climate change and energy
GRI 3: Material Topics 2021
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
3-3 |
Management of material topics |
GRI 302: Energy 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
302-1 |
Energy consumption within the organisation |
Climate change and energy / Measures and key figures in the reporting year / Energy consumption |
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302-4 |
Reduction of energy consumption |
Climate change and energy / Processes, measures and controls / Reduction measures in the value chain Climate change and energy / Measures and key figures in the reporting year / Energy consumption |
GRI 305: Emissions 2016
Water
GRI 3: Material Topics 2021
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
3-3 |
Management of material topics |
GRI 303: Water and Effluents 2018
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
303-1 |
Interactions with water as a shared resource |
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303-2 |
Management of water discharge-related impacts |
Water / Management system / Processes, measures and controls |
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303-3 |
Water withdrawal |
Water / Measures and key figures in the reporting year / Water withdrawal |
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303-4 |
Water discharge |
Water / Measures and key figures in the reporting year / Water discharge |
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303-5 |
Water consumption |
Water / Measures and key figures in the reporting year / Water consumption |
Social aspects
Own workforce: working conditions
GRI 3: Material Topics 2021
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
3-3 |
Management of material topics |
GRI 401: Employment 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
401-1 |
New employee hires and employee turnover |
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401-2 |
Benefits provided to full-time employees that are not provided to temporary or part-time employees |
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401-3 |
Parental leave |
GRI 407: Freedom of Association and Collective Bargaining 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
407-1 |
Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
Own workforce / Working conditions / Management system / Processes, measures and controls |
GRI 405: Diversity and Equal Opportunity 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
405-1 |
Diversity of governance bodies and employees |
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|
405-2 |
Ratio of basic salary and remuneration of women to men |
GRI 406: Non-discrimination 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
406-1 |
Incidents of discrimination and corrective actions taken |
GRI 408: Child Labour 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
408-1 |
Operations and suppliers at significant risk for incidents of child labour |
Own workforce / Working conditions / Impacts, risks and opportunities |
GRI 409: Forced or Compulsory Labour 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
409-1 |
Operations and suppliers at significant risk for incidents of forced or compulsory labour |
Own workforce / Working conditions / Impacts, risks and opportunities |
Own workforce: education and further training
GRI 3: Material Topics 2021
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
3-3 |
Management of material topics |
Own workforce / Education and further training / Management system |
GRI 404: Training and Education 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
404-1 |
Average hours of training per year per employee |
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|
404-2 |
Programmes for upgrading employee skills and transition assistance programmes |
Own workforce / Education and further training / Measures and key figures in the reporting year |
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|
404-3 |
Percentage of employees receiving regular performance and career development reviews |
Own workforce: occupational health and safety
GRI 3: Material Topics 2021
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
3-3 |
Management of material topics |
Own workforce / Occupational health and safety / Management system |
GRI 403: Occupational Health and Safety 2018
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
403-1 |
Occupational health and safety management system |
Own workforce / Occupational health and safety / Management system |
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|
403-2 |
Hazard identification, risk assessment, and incident investigation |
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403-3 |
Occupational health services |
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403-4 |
Worker participation, consultation and communication on occupational health and safety |
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403-5 |
Worker training on occupational health and safety |
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403-6 |
Promotion of worker health |
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403-7 |
Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
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403-8 |
Workers covered by an occupational health and safety management system |
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|
403-9 |
Work-related injuries |
Employees in the value chain
GRI 3: Material Topics 2021
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
3-3 |
Management of material topics |
GRI 308: Supplier Environmental Assessment 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
308-1 |
New suppliers that were screened using environmental criteria |
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|
308-2 |
Negative environmental impacts in the supply chain and actions taken |
GRI 414: Supplier Social Assessment 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
414-1 |
New suppliers that were screened using social criteria |
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|
414-2 |
Negative social impacts in the supply chain and actions taken |
Governance
Corporate culture and antitrust legislation
GRI 3: Material Topics 2021
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
3-3 |
Management of material topics |
Corporate culture and antitrust legislation / Management system |
GRI 203: Indirect Economic Impacts 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
203-2 |
Significant indirect economic impacts |
GRI 207: Tax 2019
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
207-1 |
Approach to tax |
GRI 205: Anti-corruption 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
205-1 |
Operations assessed for risks related to corruption |
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|
205-2 |
Communication and training about anti-corruption policies and procedures |
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|
205-3 |
Confirmed incidents of corruption and actions taken |
GRI 206: Anti-competitive Behaviour 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
206-1 |
Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices |
GRI 408: Child Labour 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
408-1 |
Operations and suppliers at significant risk for incidents of child labour |
Own workforce / Working conditions / Impacts, risks and opportunities |
GRI 409: Forced or Compulsory Labour 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
409-1 |
Operations and suppliers at significant risk for incidents of forced or compulsory labour |
Own workforce / Working conditions / Impacts, risks and opportunities |
GRI 418: Customer Privacy 2016
| GRI Standard/ Disclosure | Title | Chapter/section in text | ||
|
418-1 |
Substantiated complaints concerning breaches of customer privacy and losses of customer data |