2013 reporting period; comparative figures from the previous year are generally shown.

Sustainability reporting for 2013 is fully integrated in the online Annual Report. Geberit published extensive magazine-like Sustainability Reports in 2004, 2007 and 2010. GRI reporting regarding all GRI G3 guideline requirements at the Level A application stage has been published annually since 2007. The → last report is available online; for reports from previous years, see → www.geberit.com > Infocenter > Publications.

Annually as part of the integrated online reporting for a given financial year.

Should you have any questions concerning sustainability at Geberit, please contact:

Roland Högger
Head of Environment and Sustainability
Geberit International AG
Schachenstrasse 77, CH-8645 Jona
Tel: +41 55 221 63 56, Fax: +41 55 221 67 47
→ sustainability@geberit.com

The GRI G3 guidelines serve as the basis for this report. An expansion of the materiality analysis for defining report content is planned for 2014 as part of the switch to the GRI G4 guidelines.

The “GRI Guidance for Defining Report Content” and related principles have been implemented as extensively as possible. The basis for sustainability reporting is a materiality analysis for the identification of those aspects that are of significance for Geberit and its stakeholders. The concerns of the stakeholders are addressed in the interactions and dialogs named under → 4.16.

All topics classed as significant and related measures are presented in compact form primarily within the → Sustainability Strategy. The aspects of the 10 principles of the UN Global Compact which Geberit has committed itself to uphold and which are presented in the → Communication on Progress UN Global Compact are also material. In terms of completeness, all of the company’s economic, environmental or social effects that appear to be of relevance have been included in the reporting based on the GRI G3 guidelines, insofar as corresponding information was available.

As part of sustainability reporting on the 2012 financial year, Geberit for the first time initiated and consulted a panel of external stakeholders. The objective of the work performed by the external Stakeholder Panel was to review Geberit’s Sustainability Strategy and reporting and support further development. This involved analyzing whether the most important topics were included in sustainability reporting and whether the concerns of the stakeholders were taken into consideration. In particular, the panel examined the extent to which the principles of “inclusivity” (participation of stakeholders), “materiality” (relevance and significance to stakeholders) and “responsiveness” (response to stakeholder issues) were considered in the reporting. The results of the Stakeholder Panel are presented in the → Panel statement. Some recommendations of the panel were already included in the sustainability reporting for 2012. Please also refer to the → Response from Geberit to the Panel statement. They also served as a basis for the further development of the Sustainability Strategy and reporting for 2013.

The report covers the entire Geberit Group (see → 2.3, → 2.4, → 2.5 and → 2.6). If only part of the company is meant as an example or due to the availability of data, this is clearly indicated.

There are no special limitations.

There were no material changes in the Group structure during the period under review which significantly influence reporting.

The guidelines and assessment rules of the GRI G3 Standard were applied wherever the data situation permitted.

Environmental area:

• All relevant environmental and occupational safety data is recorded in a Group-wide software program newly implemented in 2012 and analyzed within the scope of the corporate eco-balance, energy master plan and Geberit Safety System (GSS).
• The Swiss Ecological Scarcity Method (2006 version) is used as the assessment method for analyzing the environmental impact (see → DMA-EN). There are plans in 2014 to switch to the new 2013 version and the most recent data from the Ecoinvent database (version 3.0).
• The calculation of the relative environmental impact and relative CO₂ emissions is based on currency-adjusted sales.
• The calculation of energy (see → EN3 and → EN4) and greenhouse gas data (see → EN16) is based on the internationally recognized Ecoinvent database (version 2.0) and the continental electricity mix for Europe, the US and China. The data covers Scope 1 and 2 as well as Scope 3 to a certain extent as per the GHG Protocol (see The Greenhouse Gas Protocol (GHG) Initiative – A Corporate Accounting and Reporting Standard (revised edition, 2004) of the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD)). A separate life cycle assessment (LCA) was drawn up for the production and use of biogas in Pfullendorf (DE). There are plans in 2014 to switch to the most recent version of the Ecoinvent database (version 3.0) and the national electricity mix.
• The calculation of other air emissions (see → EN19 and → EN20) is based on the Ecoinvent database (version 2.2), the continental electricity mix for Europe, the US and China and also takes into account specific emission factors for diesel vehicles with particle filters. “Direct emissions” comprise emissions from the burning of combustibles and fuels as well as the consumption of solvents. “Indirect emissions” comprise emissions from the production of electricity. There are plans in 2014 to switch to the most recent version of the Ecoinvent database (version 3.0) and the national electricity mix.
• Since 2010, data on the transport services (Intercompany and Distribution) of the most important transport service providers has been recorded by the new Logistics Center in Pfullendorf (DE), and the environmental impact calculated along the same lines as the corporate eco-balance. In addition to direct emissions (emissions at the tail pipe), the assessment also includes the provision of fuel, vehicles and infrastructure. The Ecoinvent database (version 2.1) is used as the basis for the data. The system scope has been retained for the 2013 data (see → EN29).
• Business flights have been recorded and included in the assessment since 2012. The flight distances are calculated according to the respective departure and arrival airports. The CO₂ emissions comprise direct and indirect emissions and are based on the Ecoinvent database (version 2.2).
• The water footprint calculated since 2012 that covers the entire value chain is a simplified balance sheet based on the Ecoinvent database (version 2.1). All water flows contained in Ecoinvent except for turbine water were taken into account. The calculation includes water consumption for the provision of raw materials, production at Geberit, use of the manufactured products (WC cisterns, urinal flush controls and lavatory taps) during their entire service life, and disposal.
• The CO₂ footprint calculated since 2012 is based on the same assumptions as the water footprint. Emissions from logistics were additionally taken into consideration. In the usage phase, both water consumption (energy for water supply and the disposal of non-polluted waste water) and energy for the provision of hot water (lavatory taps) were taken into account.

Employees area:

Quantitative data on employees (see → Employer Responsibility (LA)) is collected using a central management information system, with the indicators calculated in accordance with GRI standards. Data collection on occupational accidents and monitoring of the long-term objectives regarding occupational safety is carried out since 2012 using a Group-wide software program as part of the Geberit Safety System.

Additional qualitative data on the topics of “attractive employer”, “conduct with integrity”, “fair business partner”, “environmental protection” and “product liability” are collected in accordance with GRI standards by means of an annual binding survey at all Geberit Group companies.

The annual sustainability reporting for the 2006 to 2013 financial years is based on the GRI G3 guidelines in force since October 2006. In this way, Geberit has developed a consistent reporting system in which individual indicators are further developed each year. If, in individual cases, a new form of presentation, calculation method or optimized data collection has led to other results for the previous years, then this is noted as a restatement under the respective indicator.

There were no significant changes during the reporting period with regard to scope, reporting limits or measuring methods. If, in individual cases, a new measuring method is used, then this is noted under the respective indicator or under → 3.9.

This extensive Sustainability Performance Report is classified in accordance with the requirements of the GRI G3 guidelines and therefore serves simultaneously as a GRI content index.

Geberit did not initiate and consult a panel of external stakeholders in order to review the Sustainability Strategy and reporting as part of sustainability reporting on the 2013 financial year. Annual consultation is not considered necessary. The next Stakeholder Panel consultation is due to be carried out in 2014 and is intended to support Geberit in identifying key sustainability topics for its reporting. This forms an essential part of the transition process for implementation of the new GRI G4 guidelines. The results of the 2012 Stakeholder Panel consultation are presented in the → Panel statement. In the → Response from Geberit to the Panel statement, Geberit deals in detail with the external assessment and the recommendations contained therein.