SASB Content Index
The SASB Standards are a set of 77 industry-specific sustainability accounting standards that focus on risks and opportunities. This SASB Content Index references chapters of the sustainability report and supplements them with further information where necessary.
SASB Construction Materials
Greenhouse Gas Emissions
| Accounting Metric(s) | Code | Category | Location in Sustainability report (report on non-financial matters) | |||
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Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations |
EM-CM-110a.1 |
Quantitative |
Climate change and energy / Measures and key figures in the reporting year / Scope 1 and 2 emissions Geberit is currently hardly affected by the regulation of emissions as none of the plants are part of the European Emissions Trading System (EU ETS). |
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Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets |
EM-CM-110a.2 |
Discussion and Analysis |
Climate change and energy / Management system / Strategies and policies Climate change and energy / Measures and key figures in the reporting year / Scope 1 and 2 emissions |
Air Quality
| Accounting Metric(s) | Code | Category | Location in Sustainability report (report on non-financial matters) | |||
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Air emissions of the following pollutants: |
EM-CM-120a.1 |
Quantitative |
(1), (2), (3), (5): Climate change and energy / Measures and key figures in the reporting year / Other air emissions (4), (6), (7): Producing sanitary ceramics is completely different than producing cement from a chemical point of view. For example, there is no clinkering process with related air emissions. Air emissions at Geberit primarily result from the combustion of natural gas (see positions 1, 2, 3 and 5). Therefore, these sub-disclosures are considered not to be material to our business. |
Energy Management
| Accounting Metric(s) | Code | Category | Location in Sustainability report (report on non-financial matters) | |||
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(1) Total energy consumed, |
EM-CM-130a.1 |
Quantitative |
(1), (2), (4): Climate change and energy / Measures and key figures in the reporting year / Energy consumption (3): Geberit does not consume energy from alternative sources other than mentioned under (4). |
Water Management
| Accounting Metric(s) | Code | Category | Location in Sustainability report (report on non-financial matters) | |||
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(1) Total water withdrawn, |
EM-CM-140a.1 |
Quantitative |
(1): Water / Measures and key figures in the reporting year / Water withdrawal (2): Water / Measures and key figures in the reporting year / Water consumption |
Waste Management
| Accounting Metric(s) | Code | Category | Location in Sustainability report (report on non-financial matters) | |||
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Amount of waste generated, percentage hazardous, percentage recycled |
EM-CM-150a.1 |
Quantitative |
Biodiversity Impacts
| Accounting Metric(s) | Code | Category | Location in Sustainability report (report on non-financial matters) | |||
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Description of environmental management policies and practices for active sites |
EM-CM-160a.1 |
Discussion and Analysis |
Corporate culture and antitrust legislation / Management system Geberit has no direct impact on biodiversity hotspots. A spatial analysis of all 26 production sites identified no locations in environmentally sensitive areas. Exposure was assessed through a screening using the WWF Biodiversity Risk Filter (BRF) and by comparing site locations with Key Biodiversity Areas (KBAs) and Natura 2000 sites. The assessments indicate that Geberit’s locations do not present an increased risk of potential impacts on nearby environmentally sensitive areas. No material dependencies on ecosystems were identified. |
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Terrestrial land area disturbed, percentage of impacted area restored |
EM-CM-160a.2 |
Quantitative |
This data is considered not to be material to our business. |
Workforce Health & Safety
| Accounting Metric(s) | Code | Category | Location in Sustainability report (report on non-financial matters) | |||
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(1) Total recordable incident rate (TRIR) and |
EM-CM-320a.1 |
Quantitative |
(2): This data is currently not being collected. |
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Number of reported cases of silicosis |
EM-CM-320a.2 |
Quantitative |
This data is currently not being collected. For qualitative information on work-related illnesses, see Own workforce / Occupational health and safety / Management system / Processes, measures and controls / Prevention of work-related illnesses |
Product Innovation
| Accounting Metric(s) | Code | Category | Location in Sustainability report (report on non-financial matters) | |||
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Percentage of products that qualify for credits in sustainable building design and construction certifications |
EM-CM-410a.1 |
Quantitative |
Around 44% of Group sales are covered by products with an EPD. |
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Total addressable market and share of market for products that reduce energy, water, and/or material impacts during use and/or production |
EM-CM-410a.2 |
Quantitative |
Data on total addressable market and the respective market share is currently not being collected. |
Pricing Integrity & Transparency
| Accounting Metric(s) | Code | Category | Location in Sustainability report (report on non-financial matters) | |||
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Total amount of monetary losses as a result of legal proceedings associated with cartel activities, price fixing, and antitrust activities |
EM-CM-520a.1 |
Quantitative |