Annual Report 2024

Annual Report 2024

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SASB Content Index

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

Greenhouse Gas Emissions

Accounting Metric(s) Code Category Location in GRI/ Sustainability Performance Report or Response

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

EM-CM-110a.1

Quantitative

Energy and CO2 / CO2 and other emissions / Emissions in Scope 1 and 2

At present, Geberit is hardly affected by regulations limiting emissions as none of the ceramic plants are part of the EU ETS. For detailed key figures on greenhouse gas emissions, see Tables of key figures Environmental matters / CO2 emissions

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

Energy and CO2

Climate change and environmental impact

Tables of key figures Environmental matters / CO2 emissions

Air Quality

Accounting Metric(s) Code Category Location in GRI/ Sustainability Performance Report or Response

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): Energy and CO2 / Other air emissions

For detailed key figures on the environmental impact, see Tables of key figures Environmental matters / Air emissions

(4), (6), (7): In terms of chemicals, producing sanitary ceramics is completely different to producing cement. 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 GRI/ Sustainability Performance Report or Response

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

EM-CM-130a.1

Quantitative

(1), (2), (4): Energy and CO2 / Energy consumption and energy intensity

(3): Geberit does not consume energy from alternative sources, other than those mentioned under (4).

For detailed key figures on the environmental impact, see Tables of key figures Environmental matters

Water Management

Accounting Metric(s) Code Category Location in GRI/ Sustainability Performance Report or Response

(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): Water / Water withdrawal and water consumption

(2): Water / Waste water

(3): Water / Water withdrawal and water consumption

For detailed key figures on the environmental impact, see Tables of key figures Environmental matters / Water

Waste Management

Accounting Metric(s) Code Category Location in GRI/ Sustainability Performance Report or Response

Amount of waste generated, percentage hazardous, percentage recycled

EM-CM-150a.1

Quantitative

Resources and circular economy / Key figures / Recycling

Resources and circular economy / Key figures / Reuse of products and packaging materials

Resources and circular economy / Key figures for waste

For detailed key figures on the environmental impact, see Tables of key figures Environmental matters / Waste

Biodiversity Impacts

Accounting Metric(s) Code Category Location in GRI/ Sustainability Performance Report or Response

Description of environmental management policies and practices for active sites

EM-CM-160a.1

Discussion and Analysis

Corporate culture / Implementation of norms and standards

Procurement / Management system

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

Accounting Metric(s) Code Category Location in GRI/ Sustainability Performance Report or Response

(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): Occupational health and safety / Accidents and days lost

Tables of key figures Social matters / Occupational health and safety

Tables of key figures Social matters / Absenteeism rates

Occupational health and safety / Work-related illness

(2): This data is currently not being collected.

Number of reported cases of silicosis

EM-CM-320a.2

Quantitative

Occupational health and safety / Work-related illness

Product Innovation

Accounting Metric(s) Code Category Location in GRI/ Sustainability Performance Report or Response

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

EM-CM-410a.1

Quantitative

Around 42% of Group sales are covered by products with an EPD. Furthermore, the timber for around 96% of Geberit bathroom furniture is sourced from certified sustainable sources.

For detailed information on product innovation, see Eco-design and products

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.

For detailed information on product innovation, see Eco-design and products

Pricing Integrity & Transparency

Accounting Metric(s) Code Category Location in GRI/ Sustainability Performance Report or Response

Total amount of monetary losses as a result of legal proceedings associated with antitrust activities and price fixing

EM-CM-520a.1

Quantitative

Corporate culture / Compliance with laws and regulations

Antitrust legislation / Measures and incidents