7. Reporting Practice
GRI 102-45 Basis of consolidation
In general, the report covers the entire Geberit Group and the 2020 financial year. If only part of the company is meant as an example or due to the availability of data, this is clearly indicated.
For the reporting limits in the consolidated financial statements, see Financials > Consolidated financial statements Geberit Group > Notes > Note 32.
GRI 102-46 Report content and topic boundaries
Since 2006, Geberit has been reporting in accordance with the guidelines of the Global Reporting Initiative (GRI). In the present report, Geberit implements the GRI Standards. The starting point is a comprehensive Materiality analysis based on the procedure described in the GRI Standards and the topics dealt with in the GRI Standards.
Material sustainability topics and related measures are presented in compact form within the Sustainability strategy. Also of a material nature are the principles of the UN Global Compact that Geberit has committed itself to uphold and that are presented in the Communication on Progress UN Global Compact.
An initial internal materiality analysis was developed in 2014 as part of workshops with individual members of the Group Executive Board and later approved by the Group Executive Board. The results were then reviewed and amended slightly by an external stakeholder panel. As part of the integration of Sanitec, a further review was carried out in 2015. There were no major changes in the material topics. Another review was carried out as part of the switchover to the GRI Standards. Some topics were aggregated (as required by the GRI Standards) and new relevant topics added. This enabled a high degree of consensus on the selection of material topics with the key approaches in the corporate and sustainability strategy to be achieved. The updated materiality analysis was again examined by an external stakeholder panel in 2020. It became clear that a high degree of consensus existed between the internal standpoint of the company and the assessment of the stakeholder panel, see Panel Statement and Response from Geberit to the Panel Statement.
GRI 102-47 List of material topics
Material aspects are deemed material if they are significant for Geberit from the internal perspective of the company and/or the external perspective of stakeholders and/or have significant economic, environmental or social effects. A differentiated assessment according to these different dimensions was not carried out. Instead, it was determined which topics were ultimately judged to be material following consultation with stakeholders, experts and management. The topics that Geberit identified as material in the economic, environmental and social dimensions can be seen in a dynamic chart.
The following topics were identified as not material or as not requiring any action:
|GRI aspects that are not material or not requiring any action||Reason|
|Procurement practices (in the narrower sense in connection with local suppliers)||Collaboration with local suppliers has no strategic significance for Geberit. Criteria such as reliability and price, quality and sustainability etc. are material, whereas the supplier’s proximity to the production site is not (except in a handful of individual cases). As a result, there is no preferential treatment of local suppliers or special criteria for them.|
|Taxes||As part of its reporting, Geberit provides information on income taxes, see Financials > Consolidated financial statements Geberit Group > Notes > Note 25. Further discussion on the topic of taxes is not considered as material.|
|Biodiversity||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.|
|Labour/management relations (in the narrower sense of formal notice periods)||Geberit cultivates transparent internal communication and a close dialogue between management and employees. There are no formally binding agreements on communication in case of severe measures.|
|Security practices||Geberit is not active in any countries where special security precautions have to be taken.|
|Indigenous rights||Geberit is not active in any countries or regions where the rights of indigenous people are endangered.|
|Local communities||The production sites do not entail special risks for local communities or adverse effects on the neighbourhood. Geberit attaches great importance to maintaining good relations with its neighbours in the vicinity of its production sites. Continuous exchanges with authorities and the local community are part of this process. Social commitment which also benefits local communities is described in the relevant chapter.|
|Politics||No support is given to political parties or politicians. Participation in the political process is confined to membership in certain associations and is therefore limited.|
GRI 102-48 Restatements of information
If, in individual cases, a new form of presentation, calculation method or optimised data collection has led to other results for the previous years, then this is noted under the respective statements.
GRI 102-49 Changes in reporting
Geberit published extensive, magazine-like Sustainability Reports in 2004, 2007 and 2010. The annual sustainability reports were based on the GRI G3 guidelines for the 2006 to 2013 financial years and on the GRI G4 guidelines from 2014 to 2017, and were switched to the GRI Standards as of 2018. In this way, Geberit has developed a consistent reporting system in which individual statements are further developed each year. In the present report, the updated GRI standard for Waste (GRI 306: 2020) was used.
There were no significant changes during the reporting period for topics identified as material. If, in individual cases, a new measuring method is used, this is noted under the respective statement.
GRI 102-50 Reporting period
The reporting year is 2020.
GRI 102-51 Date of most recent report
The last report for 2019 has been available online since 10 March 2020. For reports from previous years, see www.geberit.com > Media > Downloads > Publications.
GRI 102-52 Reporting cycle
Annually as part of the integrated online reporting for a given financial year.
GRI 102-53 Contact point for questions regarding the report
Should you have any questions concerning sustainability at Geberit, please contact:
Head Corporate Sustainability and Process Management
Geberit International AG
Schachenstrasse 77, CH-8645 Jona
Tel: +41 55 221 63 56
GRI 102-54 Compliance with GRI Standards
This report has been compiled in compliance with GRI Standards: option “Comprehensive”, see GRI Content Index.
GRI 102-56 External assurance
There is no external review of the sustainability reporting in its entirety. Instead, individual processes, results and statements are inspected in detail by external parties:
- The stakeholder panel once again examined the selection of material aspects (see GRI 102-46 and GRI 102-47) in 2020, see Panel Statement and Response from Geberit to the Panel Statement.
- Financial reporting is audited by an external auditor, see Financials > Financial statements Geberit AG > Report of the statutory auditor.
- Reporting on the energy and greenhouse gas balance sheet is submitted as part of the Carbon Disclosure Project (CDP) and reviewed and assessed as part of the usual evaluation.
- Since 2016, Geberit has also been publishing its detailed water balance as part of the CDP Water Program.
- The Geberit Group has a Group certificate in accordance with ISO 9001 (quality), ISO 14001 (environment) and ISO 45001 (occupational health and safety) that is valid until 2021. All 29 production plants, central logistics, and the management company incorporating all Group functions at headquarters in Rapperswil-Jona (CH) are certified in accordance with these three standards. In addition, five German plants are certified in accordance with ISO 50001 (energy) and ten sales companies in accordance with ISO 9001 (quality).
- In 2015, all Geberit companies implemented the European Energy Efficiency Directive 2012/27/EU. There were no deviations in the last review in 2019.
- On-site audits (quality, environment, occupational health and safety) of suppliers are carried out by Geberit as well as certified third-party specialists. In 2020, five external audits were carried out, see Chapter 10.2 Operations > Procurement.