Geschäftsbericht 2023

Geschäftsbericht 2023

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SASB Inhalts­index

Geberit uses the Sustainability Accounting Standards Board (SASB) Content Index to provide structured information for investors on SASB-relevant topics. In the industry classification system provided by SASB, Geberit is assigned to the SASB industry standard «Construction Materials». It covers, among others, companies that produce construction materials, such as plastic materials, for sale to construction firms or wholesale distributors, and that purchase raw materials from the mining and petroleum industries. Geberit offers customers high-quality sanitary products and concentrates on installation and flushing systems for sanitary facilities, piping systems for transporting water in buildings, as well as bathroom systems. More detailed information on Geberit’s main business activities and product range is provided online. The SASB Content Index makes reference to the Geberit Sustainability Performance Report which is presented in accordance with the GRI Standards.

SASB Construction Materials

Accounting Metric(s)

 

Code

 

Category

 

Location in GRI/ Sustainability Performance Report or Response

Greenhouse Gas Emissions

Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations

 

EM-CM-110a.1

 

Quantitative

 

GRI 305-1, TCFD Reporting
Geberit is currently hardly affected by the regulation of emissions, as no ceramic plant falls under the EU ETS and pays CO2 taxes.
For detailed key figures on the environmental impact, see Key figures sustainability > Environment

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

 

GRI 305, TCFD Reporting

 

Air Quality

Air emissions of the following pollutants:
(1) NOX (excluding N2O),
(2) SOX,
(3) Particulate matter (PM10),
(4) Dioxins/furans,
(5) Volatile organic compounds (VOCs),
(6) Polycyclic aromatic hydrocarbons (PAHs), and
(7) Heavy metals

 

EM-CM-120a.1

 

Quantitative

 

(1), (2), (3), (5): GRI 305-7
For detailed key figures on the environmental impact, see Key figures sustainability > Environment
(4), (6), (7): Producing sanitary ceramics is completely different than producing cement from a chemical point of view. E.g. 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

(1) Total energy consumed,
(2) Percentage grid electricity,
(3) Percentage alternative,
(4) Percentage renewable

 

EM-CM-130a.1

 

Quantitative

 

(1), (2), (4): GRI 302-1
(3): Geberit does not consume energy from alternative sources other than mentioned under (4).
For detailed key figures on the environmental impact, see Key figures sustainability > Environment

 

Water Management

(1) Total fresh water withdrawn,
(2) Percentage recycled,
(3) Percentage in regions with High or Extremely High Baseline Water Stress

 

EM-CM-140a.1

 

Quantitative

 

(1): GRI 303-3
(2): GRI 303-4
(3): GRI 303-3, GRI 303-5
For detailed key figures on the environmental impact, see Key figures sustainability > Environment

 

Waste Management

Amount of waste generated, percentage hazardous, percentage recycled

 

EM-CM-150a.1

 

Quantitative

 

GRI 301-2, GRI 301-3, GRI 306-3, GRI 306-4, GRI 306-5
For detailed key figures on the environmental impact, see Key figures sustainability > Environment

 

 

 

 

 

 

 

Biodiversity Impacts

Description of environmental management policies and practices for active sites

 

EM-CM-160a.1

 

Discussion and Analysis

 

GRI 2-23, GRI 2-24
Geberit production sites do not endanger biodiversity in protected areas. Biodiversity plays a role when procuring mineral raw materials for ceramic production. This subject was addressed and examined as part of supplier audits. During these audits, it was found that the suppliers in this sector actively address the topic of biodiversity and take appropriate measures within the context of their licence to operate.

Terrestrial acreage 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

(1) Total recordable incident rate (TRIR) and
(2) Near miss frequency rate (NMFR) for (a) full-time employees and (b) contract employees

 

EM-CM-320a.1

 

Quantitative

 

(1): GRI 403-9, GRI 403-10
(2): This data is currently not being collected but the development of a process for recording near misses is planned, see module health and safety of the Sustainability strategy

Number of reported cases of silicosis

 

EM-CM-320a.2

 

Quantitative

 

GRI 403-10

 

Product Innovation

Percentage of products that qualify for credits in sustainable building design and construction certifications

 

EM-CM-410a.1

 

Quantitative

 

Around 34% of Group sales are covered by products with an EPD. Furthermore, 97% of the bathroom furniture of the Geberit brand and 75% of the remaining bathroom furniture is FSC™ certified (FSC-C134279).
For detailed information on product innovation, see Sustainability Performance Report, Product management and innovation

Total addressable market and share of market for products that reduce energy, water, and/or material impacts during usage and/or production

 

EM-CM-410a.2

 

Quantitative

 

Since 2017, Geberit has been working on a European water label that is applicable to a range of sanitary products.
Detailed information on product innovation is provided at Sustainability Performance Report, Product management and innovation

 

Pricing Integrity & Transparency

Total amount of monetary losses as a result of legal proceedings associated with cartel activities, price fixing, and anti-trust activities

 

EM-CM-520a.1

 

Quantitative

 

GRI 2-27, GRI 206-1

Accounting Metric(s)

 

Code

 

Category

 

Location in GRI/ Sustainability Performance Report or Response

Greenhouse Gas Emissions

Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations

 

EM-CM-110a.1

 

Quantitative

 

GRI 305-1, TCFD Reporting
Geberit is currently hardly affected by the regulation of emissions, as no ceramic plant falls under the EU ETS and pays CO2 taxes.
For detailed key figures on the environmental impact, see Key figures sustainability > Environment

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

 

GRI 305, TCFD Reporting

 

Air Quality

Air emissions of the following pollutants:
(1) NOX (excluding N2O),
(2) SOX,
(3) Particulate matter (PM10),
(4) Dioxins/furans,
(5) Volatile organic compounds (VOCs),
(6) Polycyclic aromatic hydrocarbons (PAHs), and
(7) Heavy metals

 

EM-CM-120a.1

 

Quantitative

 

(1), (2), (3), (5): GRI 305-7
For detailed key figures on the environmental impact, see Key figures sustainability > Environment
(4), (6), (7): Producing sanitary ceramics is completely different than producing cement from a chemical point of view. E.g. 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

(1) Total energy consumed,
(2) Percentage grid electricity,
(3) Percentage alternative,
(4) Percentage renewable

 

EM-CM-130a.1

 

Quantitative

 

(1), (2), (4): GRI 302-1
(3): Geberit does not consume energy from alternative sources other than mentioned under (4).
For detailed key figures on the environmental impact, see Key figures sustainability > Environment

 

Water Management

(1) Total fresh water withdrawn,
(2) Percentage recycled,
(3) Percentage in regions with High or Extremely High Baseline Water Stress

 

EM-CM-140a.1

 

Quantitative

 

(1): GRI 303-3
(2): GRI 303-4
(3): GRI 303-3, GRI 303-5
For detailed key figures on the environmental impact, see Key figures sustainability > Environment

 

Waste Management

Amount of waste generated, percentage hazardous, percentage recycled

 

EM-CM-150a.1

 

Quantitative

 

GRI 301-2, GRI 301-3, GRI 306-3, GRI 306-4, GRI 306-5
For detailed key figures on the environmental impact, see Key figures sustainability > Environment

 

 

 

 

 

 

 

Biodiversity Impacts

Description of environmental management policies and practices for active sites

 

EM-CM-160a.1

 

Discussion and Analysis

 

GRI 2-23, GRI 2-24
Geberit production sites do not endanger biodiversity in protected areas. Biodiversity plays a role when procuring mineral raw materials for ceramic production. This subject was addressed and examined as part of supplier audits. During these audits, it was found that the suppliers in this sector actively address the topic of biodiversity and take appropriate measures within the context of their licence to operate.

Terrestrial acreage 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

(1) Total recordable incident rate (TRIR) and
(2) Near miss frequency rate (NMFR) for (a) full-time employees and (b) contract employees

 

EM-CM-320a.1

 

Quantitative

 

(1): GRI 403-9, GRI 403-10
(2): This data is currently not being collected but the development of a process for recording near misses is planned, see module health and safety of the Sustainability strategy

Number of reported cases of silicosis

 

EM-CM-320a.2

 

Quantitative

 

GRI 403-10

 

Product Innovation

Percentage of products that qualify for credits in sustainable building design and construction certifications

 

EM-CM-410a.1

 

Quantitative

 

Around 34% of Group sales are covered by products with an EPD. Furthermore, 97% of the bathroom furniture of the Geberit brand and 75% of the remaining bathroom furniture is FSC™ certified (FSC-C134279).
For detailed information on product innovation, see Sustainability Performance Report, Product management and innovation

Total addressable market and share of market for products that reduce energy, water, and/or material impacts during usage and/or production

 

EM-CM-410a.2

 

Quantitative

 

Since 2017, Geberit has been working on a European water label that is applicable to a range of sanitary products.
Detailed information on product innovation is provided at Sustainability Performance Report, Product management and innovation

 

Pricing Integrity & Transparency

Total amount of monetary losses as a result of legal proceedings associated with cartel activities, price fixing, and anti-trust activities

 

EM-CM-520a.1

 

Quantitative

 

GRI 2-27, GRI 206-1