sustainability-disclosure-dashboard

Sustainability disclosure dashboard

Transparency meets sustainability – explore our sustainability disclosure dashboard to easily access ABB's relevant environmental, social and governance information.

The data in this dashboard should be read alongside our latest Sustainability Statement 2024 (PDF).

Data last updated: February 27, 2025

Our progress at a glance

In 2024

Reduction of own Scope 1 & 2 GHG emissions 78%

compared to 2019 baseline

Avoided customer GHG emissions 66 Mt

through ABB products sold

Waste sent to landfill 5.8%

of total waste

Women in senior management roles 21.3%

Employee engagement score 78/100

Explore Data

2024 Progress against targets

Circularity Responsible sourcing ESRS Content Index 2024

Climate People, diversity and inclusion SASB

Health and safety Biodiversity Swiss Code of Obligations content index

Human rights and labor standards Waste

EU Taxonomy

Governance and integrity Water

Additional Resources

Sustainability Reports, policies and documents

Quaterly Results and Annual reports

Sustainability Stories

Progress against targets

We have established a set of short-, mid- and long-term targets, to manage our performance and achieve our strategic priorities. You can read more in detail below about our progress toward our targets in 2024.

Low Carbon Society

Targets	Assured 2024 status	Base year	Target years		Absolute value of emissions (kt CO₂e)		2024 reduction compared to baseline year
			2030	2050	Baseline year	2024 status	Absolute value (kt CO₂e)	Percentage
Reduce own scope 1+2 CO₂e by 80% by 2030 and 100% by 2050 compared to 2019	⚫	2019	80% reduction	100% reduction	631¹	138	(493)	-78%
Reduce scope 3 CO₂e emissions by 25% by 2030 and by 90% by 2050 compared to 2022	⚫	2022	25% reduction	90% reduction	429,854²	394,952	(34,902)	-8%
Ambition to avoid 600 mt CO₂e emissions throughout lifetime of products sold from 2022 to 2030	⚫	2022	600 MT	-	-	204,390³	-	0%

Note: Greenhouse gas (GHG) emissions are presented in metric kilotons (kt) carbon dioxide equivalents (CO₂e) or metric megatons (mt), where 1 metric kiloton CO₂e equals 1000 metric tons CO₂e and 1 metric megaton CO₂e equals 1000 metric kilotons CO₂e.

Waste is presented in metric tons (t) and metric kilotons (kt).

The relevant content subject to limited assurance is indicated through the use of a dot in the "Assured 2024 status" column.

Footnotes

Scope 1 + 2 GHG emissions baseline value has been adjusted for portfolio changes.
Scope 3 emissions baseline has been adjusted due to product portfolio and applied technical parameters refinement. In one business, the baseline was revisited as one business activity was deemed not representative for the year.
Avoided emissions 2024 status is cumulative for 2022-2024, where only the 2024 value of 65,611 kt CO2e has been assured for 2024.
Where a baseline applies.
Based on revenues from hardware-based products and solutions where granularity of financial systems allows. Service revenues are excluded.
Against the ABB Circularity Framework KPIs.
Waste from demolition and construction excluded from landfill; not including hazardous waste.
2019 baseline excludes the Power Grids business and the Turbocharging division.
Current focus countries are Brazil, Bulgaria, China, Egypt, India, Malaysia, Mexico, Saudi Arabia, South Africa, Thailand, Tunisia and Türkiye.

Preserving resources

Targets	Assured 2024 status	Baseline (year)⁴	2023 status	2024 status
Cover at least 80% of ABB’s portfolio of products and solutions with our Circularity Approach by 2030⁵		n.a.	The circularity score will be calculated once a representative share of the portfolio has been assessed⁶
		n.a.	ABB has assessed 31% of ABB's products and solutions portfolio	ABB has assessed 41% of ABB's products and solutions portfolio
Send zero waste to landfill while reducing waste generation by 2030⁷	⚫	16.8 kt (2019), equivalent to 8.8% of total waste (adjusted for portfolio changes)	10.1 kt, equivalent to 6.3% of total waste	9.3 kt, equivalent to 5.8% of total waste

Waste is presented in metric tons (t) and metric kilotons (kt).

The relevant content subject to limited assurance is indicated through the use of a dot in the "Assured 2024 status" column.

Footnotes

Scope 1 + 2 GHG emissions baseline value has been adjusted for portfolio changes.
Scope 3 emissions baseline has been adjusted due to product portfolio and applied technical parameters refinement. In one business, the baseline was revisited as one business activity was deemed not representative for the year.
Avoided emissions 2024 status is cumulative for 2022-2024, where only the 2024 value of 65,611 kt CO2e has been assured for 2024.
Where a baseline applies.
Based on revenues from hardware-based products and solutions where granularity of financial systems allows. Service revenues are excluded.
Against the ABB Circularity Framework KPIs.
Waste from demolition and construction excluded from landfill; not including hazardous waste.
2019 baseline excludes the Power Grids business and the Turbocharging division.
Current focus countries are Brazil, Bulgaria, China, Egypt, India, Malaysia, Mexico, Saudi Arabia, South Africa, Thailand, Tunisia and Türkiye.

Social Progress

Targets	Assured 2024 status	Baseline (year)⁴	2023 status	2024 status
Zero harm to our people and contractors – we aim for a gradual reduction in lost time from incidents (LTIFR)	⚫	0.24 (2019)⁸	0.13	0.15
Increase proportion of women in senior management roles to 25% by 2030	⚫	11.7% (2019)	21.0%	21.3%
Achieve a top-tier employee engagement score	⚫	71/100 (2019)	77/100	78/100
Expand programs for community engagement	⚫	n.a.	As part of the improvement process started in 2022, in 2023 we have assessed our community engagement positioning and revised and expanded the scope of action, now focused on education, emergency and disaster relief, community empowerment, and environment and conservation.	In 2024, we released an internal guideline to formalize the company's community engagement strategy and provide direction on developing projects aligned with ABB's Sustainability Agenda & ABB's Four Focus Areas (4Es) of intervention.

Waste is presented in metric tons (t) and metric kilotons (kt).

The relevant content subject to limited assurance is indicated through the use of a dot in the "Assured 2024 status" column.

Footnotes

Scope 1 + 2 GHG emissions baseline value has been adjusted for portfolio changes.
Scope 3 emissions baseline has been adjusted due to product portfolio and applied technical parameters refinement. In one business, the baseline was revisited as one business activity was deemed not representative for the year.
Avoided emissions 2024 status is cumulative for 2022-2024, where only the 2024 value of 65,611 kt CO2e has been assured for 2024.
Where a baseline applies.
Based on revenues from hardware-based products and solutions where granularity of financial systems allows. Service revenues are excluded.
Against the ABB Circularity Framework KPIs.
Waste from demolition and construction excluded from landfill; not including hazardous waste.
2019 baseline excludes the Power Grids business and the Turbocharging division.
Current focus countries are Brazil, Bulgaria, China, Egypt, India, Malaysia, Mexico, Saudi Arabia, South Africa, Thailand, Tunisia and Türkiye.

Integrity and Transparency

Targets	Assured 2024 status	Baseline (year)⁴	2023 status	2024 status
Global framework for assessing and mitigating third-party integrity risks through risk-based due diligence and life cycle monitoring	⚫	n.a.	This target measures the implementation of a global framework for assessing third-party integrity risks. It is an ongoing and critical organization-wide, integrity-based enhancement, which strengthens how we onboard and manage the life cycle of our relationships with suppliers, sales channels and customers. Framework established and operational. Integrity due diligence and risk management enhancements for suppliers (buy-side) and sales channels (sell-side) launched globally.	Framework enhanced and implementation tested. Comprehensive monitoring and risk mitigation guidance developed. Focused on the governance of this framework to sustain its operation and risk management of legacy third party relationships, both in terms of suppliers and sales channels. Development of business specific plans to monitor and mitigate third party risks, with focus on resourcing for sustaining operation.
Global Integrity Program underpinned by accountability for integrity and an adaptive risk management strategy gained from insights through targeted learnings, transparent reporting and monitoring	⚫	n.a.	This target measures the implementation and effectiveness of our Global Integrity Program through how we drive individual accountability for integrity and adapt our risk management strategy to real-time data insights gained from integrity-based learnings, reporting and monitoring. 1. Trust KPI – the rate of severity level 1 and 2 investigations where the reporter disclosed their identity: • Year 1 (January 1, 2021, to December 31, 2021): 57% of reporters; • Year 1 and 2 (January 1, 2021, to December 31, 2022): 60% of reporters; • Year 1, 2 and 3 (January 1, 2021, to December 31, 2023): 60% of reporters. 2. Engagement KPI – the volume of unique visitors to the Integrity Awareness Portal for integrity learnings: • Year 1 (January 1, 2021, to December 31, 2021): 25% of employees with online access; • Year 1 and 2 (January 1, 2021, to December 31, 2022): 69% of employees with online access; • Year 1, 2 and 3 (January 1, 2021, to December 31, 2023): 80% of employees with online access.	Developed new antitrust foundation training and added new integrity training content to the integrity awareness portal. The Business Ethics Helpline and reporting capabilities have been enhanced with new case management software. Enhancements have also included the creation of a Risk Monitoring Dashboard to identify potential areas of heightened risk. (assured) 1. Trust KPI – the rate of severity level 1 and 2 investigations where the reporter disclosed their identity, as a measure of trust in the reporting system and integrity program: • Year 1, 2, 3 and 4 (January 1, 2021 to December 31, 2024): 55% of reporters. 2. Engagement KPI – the volume of unique visitors on the Integrity Awareness Portal for integrity learnings: • Year 1, 2, 3 and 4 (January 1, 2021 to December 31, 2024): 82% of employees with online access.
At least 80% of supply spending in focus countries⁹ covered by Sustainable Supply Base Management (SSBM) by 2030		n.a.	Using a risk-based approach, a mid-term 2025 target has been set, focusing on high-risk suppliers in focus countries.⁹
At least 80% of spending on high-risk suppliers in focus countries⁹ covered by SSBM by 2025	⚫	n.a.	In 2023, we reached 42% of spending on high-risk suppliers in focus countries covered by SSBM.	At the end of 2024, 68% of high-risk supply spending in focus countries was covered by the SSBM program.
Linking sustainability targets to executives’ variable pay		Under the Annual Incentive Plan (AIP), a safety goal was included within the individual measure for some member of ABB’s Executive Committee (EC). The individual measure had a weighting of 20 percent of the executive’s target AIP (2019).	Under the AIP, at least two sustainability-related performance goals are included within the individual measure for each member of ABB’s EC. The individual measure has a weighting of 20 percent of the executive’s target AIP.	Under the AIP, in 2024, all members of the Executive Committee (EC) had three sustainability goals (out of a maximum of three) in the individual measure of their respective plans. The individual measure has a weighting of 20 percent of the executive’s target AIP award. In 2024, all EC members had an environmental goal referring to scope 1 and 2 GHG emissions reduction. In addition, all EC members had a governance goal designed to help deliver ABB’s obligations under the Deferred Prosecution Agreement. Most EC members also had a social goal, which for the CEO and business area presidents related to safety, and for most corporate officers was an increase in the proportion of women in senior management roles (female leaders), while the CFO had a governance goal (related to internal controls).
Linking sustainability targets to executives’ variable pay		Under the Long-Term Incentive Plan (LTIP), two performance measures with equal weighting of 50 percent were considered, namely average earnings per share and relative total shareholder return. The LTIP was awarded to around 100 executives, including EC members and division presidents. Vesting under the LTIP was subject to the achievement of the plan specific targets over a period of three years (2019).	One of the three performance measures under ABB’s LTIP is based on achievement of a corporate sustainability target and carries a weighting of 20 percent. The LTIP is awarded to around 100 executives, including EC members and division presidents. Vesting under the LTIP is subject to the achievement of the plan specific targets over a period of three years.	Performance Share Units (PSU) under our LTIP are granted to around 100 executives, including EC members and division presidents. Vesting of the PSU grants is subject to the achievement of the plan’s specific targets over a period of three years. One of the three performance measures under the LTIP is based on the achievement of a corporate sustainability target and carries a weighting of 20 percent. For the 2024 LTIP, the sustainability performance measure was ABB scope 1 and 2 GHG emissions reduction at the end of the three-year performance period (2024–2026), compared to the 2019 baseline.

Waste is presented in metric tons (t) and metric kilotons (kt).

The relevant content subject to limited assurance is indicated through the use of a dot in the "Assured 2024 status" column.

Footnotes

Scope 1 + 2 GHG emissions baseline value has been adjusted for portfolio changes.
Scope 3 emissions baseline has been adjusted due to product portfolio and applied technical parameters refinement. In one business, the baseline was revisited as one business activity was deemed not representative for the year.
Avoided emissions 2024 status is cumulative for 2022-2024, where only the 2024 value of 65,611 kt CO2e has been assured for 2024.
Where a baseline applies.
Based on revenues from hardware-based products and solutions where granularity of financial systems allows. Service revenues are excluded.
Against the ABB Circularity Framework KPIs.
Waste from demolition and construction excluded from landfill; not including hazardous waste.
2019 baseline excludes the Power Grids business and the Turbocharging division.
Current focus countries are Brazil, Bulgaria, China, Egypt, India, Malaysia, Mexico, Saudi Arabia, South Africa, Thailand, Tunisia and Türkiye

Circularity

Our circularity approach focuses on preserving resources in every stage of the product lifecycle. We are working closely with customers, suppliers and partners to embed circularity throughout our entire value chain. Our target is to cover at least 80% of ABB's products and systems with our Circularity Approach by 2030. By the end of 2024, 41 percent of our product portfolio had been assessed against the guidelines of the Circularity Approach.

GRI ref.	Indicator description	Assured 2024	2024	2023
301-1	MATERIALS USED BY WEIGHT OR VOLUME (KT)¹
Metals	⚫	1,271	1,168
Copper		88	84
Aluminum		86	83
Steel (incl. iron casting)		1,098	1,000
Plastics		158	136

Climate

To enable a low-carbon society, we are taking action across our value chain. With our technologies, we empower customers to avoid emissions and ramp up renewables and to cut our own greenhouse gas emissions, we follow targets that are aligned with the Net-Zero Standard of the Science Based Targets initiative (SBTi). In 2024, our leading electrification and automation technologies continued to reduce energy consumption and emissions in the largest emitting sectors, including power, industry, transport, and buildings and infrastructure.

Explore More : Enabling a low-carbon society

Climate

ESRS ref.	Indicator description	Assured 2024	2024	2023	GRI¹	ISSB²
TOTAL ENERGY CONSUMPTION (GWH)
E1 E1-5 37 a	Total energy consumption from fossil sources	⚫	418	467	GRI 302: Energy 2016: 302-1: Energy consumption within the organisation	n.a.
E1 E1-5 38 c	fuel consumption from natural gas		319	332
E1 E1-5 38 b	fuel consumption from crude oil and petroleum products3		7	11
E1 E1-5 38 a	fuel consumption from coal and coal products		-	-
E1 E1-5 38 d	fuel consumption from other fossil sources		-	-
E1 E1-5 38 e	consumption of purchased or acquired electricity, heat, steam, and cooling from fossil sources		92	124
E1 E1-5 37 c	Total energy consumption from renewable sources	⚫	874	830
E1 E1-5 37 c i	fuel consumption from renewable sources including biomass (also comprising industrial and municipal waste of biologic origin), biofuels, biogas, hydrogen from renewable sources, etc.;⁴		11	3
E1 E1-5 37 c ii	consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources		828	802
E1 E1-5 37 c iii	consumption of self-generated non-fuel renewable energy		35	26
	Total energy consumption	⚫	1,292	1,297
E1 E1-5 39	ENERGY PRODUCTION (GWH)				n.a.
	Total non-renewable energy production		13	16
	Total renewable energy production		39	29
	Total energy production		52	45
OVERVIEW OF SCOPE 1, 2 AND 3 GHG EMISSIONS (KT CO₂e)
E1 E1-6 44	GROSS SCOPE 1 GHG EMISSIONS, OF WHICH				GRI 305: Emissions 2016: 305-1 Direct (Scope 1) GHG emissions GRI 305: Emissions 2016: 305-2 Energy indirect (Scope 2) GHG emissions GRI 305: Emissions 2016: 305-3 Other indirect (Scope 3) GHG emissions	IFRS S2.29(a)(i)
	Use of fuels		67	70
	Coolants		4	4
	SF₆		8	9
	Transport by own fleet		40	44
	Emissions from biofuels		-	-
	Total Scope 1 GHG emissions	⚫	119	128
	GROSS SCOPE 2 GHG EMISSIONS, MARKET-BASED
	District heat		8	10
	Electricity		10	13
	GROSS SCOPE 2 GHG EMISSIONS, LOCATION-BASED
	District heat		8	10
	Electricity		278	285
	Total Scope 2 GHG emissions, market-based	⚫	19	23
	Total Scope 2 GHG emissions, location-based	⚫	286	295
	Total Scope 1+2 GHG emissions, market-based		138	151
	Total Scope 1+2 GHG emissions, location-based		405	423
	OTHER GHG EMISSIONS
E1 E1-6 AR43 c	Biogenic CO₂ emissions⁵		2	0.86	GRI 305: Emissions 2016: 305-1 Direct (Scope 1) GHG emissions	n.a.
E1 E1-6 AR46 d	GROSS INDIRECT (SCOPE 3) GHG EMISSIONS				n.a.	n.a.
	1 Purchased goods and services⁶		12,172	12,566
	2 Capital goods⁶		85	69
	3 Fuel and energy-related activities (not included in Scope 1 or 2)		55	65
	4 Upstream transportation and distribution		617	699
	5 Waste generated in operations		12	15
	6 Business traveling		169	154
	7 Employee commuting		175	175
	8 Upstream leased assets		-	-
	9 Downstream transportation		43	62
	10 Processing of sold products		-	-
	11 Use of sold products⁷		381,372	433,347
	12 End-of-life treatment of sold products⁶		230	261
	13 Downstream leased assets		18	3
	14 Franchises		-	-
	15 Investments⁶		2	9
	Total Scope 3 GHG emissions	⚫	394,952	447,426
	Total Scope 1, 2 and 3 GHG emissions (market-based)	⚫	395,090	447,577
	Total Scope 1, 2 and 3 GHG emissions (location-based)	⚫	395,357	447,848
E1 E1-6 53	SCOPE 1, 2 AND 3 GHG EMISSIONS INTENSITY (KT CO₂e / MILLION $ OF SALES)				GRI 305: Emissions 2016: 305-4 GHG emissions intensity	n.a.
	Market-based	⚫	12.03	13.88
	Location-based	⚫	12.04	13.89
	ENERGY INTENSITY (MWH / MILLION $ OF SALES)				GRI 302-3: Energy intensity	n.a.
	Total energy intensity	⚫	39.32	40.26	GRI 302-3: Energy intensity	n.a.
E1 E1-3 29 b	SCOPE 1 + 2 DECARBONIZATION LEVERS				GRI 305: Emissions 2016: 305-5: Reduction of emissions	n.a.
	RE100 status: Percentage of renewable electricity consumption of total electricity consumption (%)		95%	94%
	EV100 status: Percentage of electric vehicles of total fleet of vehicles (%)		38%	31%
	EP100 status: Improvement of energy productivity since 2019 (%)		69%	66%
	Reduction of SF₆ since 2019 (%)		-92%	-91%

ESRS ref.	GHG emission category	Assured 2024 status	Absolute value of emissions in baseline year (2019)⁸	2024 status	2024 reduction compared to baseline year	GRI¹	ISSB²
Absolute value	Percentage
E1 E1-4 34 a + 34 b	MARKET- AND LOCATION-BASED SCOPE 1 + 2 GHG EMISSIONS REDUCTION (KT CO₂e)						GRI 305: Emissions 2016: 305-5: Reduction of emissions	n.a.
	Market-based	⚫	631	138	(493)	-78%
	Location-based	⚫	645	405	(240)	-37%

Note: Due to rounding, numbers presented may not add to the totals provided.

Greenhouse gas (GHG) emissions are presented in metric kilotons (kt) carbon dioxide equivalents (CO₂e) or metric megatons (mt), where 1 metric kiloton CO₂e equals 1000 metric tons CO₂e and 1 metric megaton CO₂e equals 1000 metric kilotons CO₂e.

Energy consumption is presented in gigawatt hours (GWh), where 1 GWh equals 1000 megawatt hours (MWh).

The relevant content subject to limited assurance is indicated through the use of a dot in the "Assured 2024" and "Assured 2024 status" column.

Footnotes

Please note that ESRS definitions and breakdowns are applied in cases where the definitions and breakdowns provided by GRI differ from those required by ESRS.
Please note that ESRS definitions and breakdowns are applied in cases where the definitions and breakdowns provided by ISSB differ from those required by ESRS.
Includes oil and diesel.
Use of renewable biogas to substitute natural gas in several sites.
In scope 1, we only consider methane and N₂O emissions of biogenic emissions, following SBTi guidance, amounting to 2 tons of CO₂e in 2024.
Cat. 1, 2, 12 and 15 emissions were adjusted for prior years due to a refined calculation of inflation impact on spend-based emission factors.
Cat. 11 emissions were adjusted for prior years as refined technical parameters have been applied. In one business, the 2022 baseline was revisited as business activity was deemed not representative for the year.
Scope 1 + 2 GHG emissions baseline value has been adjusted for portfolio changes.

Health and safety

Safety is the foremost standard by which we measure our performance. Our long-term success, reputation and standing as the preferred partner for our customers and other stakeholders depends on our ability to ensure the safety of our people and contractors. Our target is zero harm to our people and contractors and a gradual reduction in lost time from incidents.

Explore More : Promoting Social Progress

Health and Safety

ESRS ref.	Indicator description	2024	2023	GRI¹	ISSB²
HEALTH AND SAFETY METRICS
S1 S1-14 88 a	The percentage of employees covered by ABB’s health and safety management	100%	n.a.³	GRI 403: Occupational health and safety 2018: 403-8 Workers covered by an occupational health and safety management system	n.a.
S1 S1-14 88 a	The percentage of non-employees covered by ABB’s health and safety management	100%	n.a.³		n.a.
S1 S1-14 88 b	Employee number of fatalities as a result of work-related injuries	2	-	GRI 403: Occupational health and safety 2018: 403-9 Work-related injuries GRI 403: Occupational health and safety 2018: 403-10 Work-related ill health	n.a.
	Non-employee number of fatalities as a result of work-related injuries	-	-
	Other workers number of fatalities as a result of work-related injuries	-	1
S1 S1-14 88 c	Employee number of work-related accidents	320	n.a.³	GRI 403: Occupational health and safety 2018: 403-9 Work-related injuries	n.a.
	Non-employee number of work-related accidents	18	n.a.³
	Employee rate of work-related accidents	1.46	n.a.³
	Non-employee rate of work-related accidents	1.46	n.a.³
S1 S1-14 88 d	Employee number of cases recordable work-related ill health	8	n.a.³	GRI 403: Occupational health and safety 2018: 403-10 Work-related ill health	n.a.
S1 S1-14 88 d	Non-employee number of cases recordable work-related ill health	-	n.a.³		n.a.
S1 S1-14 88 e	Employee number of days lost to work-related injuries, accidents, ill health	3,824	n.a.³	GRI 403: Occupational health and safety 2018: 403-9 Work-related injuries	n.a.
S1 S1-14 88 e	Non-employee number of days lost to work-related injuries, accidents, ill health	196	n.a.³		n.a.

Footnotes

Please note that ESRS definitions and breakdowns are applied in cases where the definitions and breakdowns provided by GRI differ from those required by ESRS.
Please note that ESRS definitions and breakdowns are applied in cases where the definitions and breakdowns provided by ISSB differ from those required by ESRS.
Comparatives not shown unless already reported in the 2023 Sustainability report.

Indicator description	Assured 2024	2024	2023
Lost-time injury frequency rate (LTIFR)	⚫	0.15	0.13

Note: The relevant content subject to limited assurance is indicated through the use of a dot in the "Assured 2024" column.

Ref.	Indicator description	2024	2023
GRI ref. 403-9	WORK-RELATED INJURIES
	Own workforce rate of fatalities as a result of work-related injuries^{1, 2}	0.0017	0
	Other workers number of work-related accidents^{2, 4}	87	67
	Other workers rate of work-related accidents^{2, 3}	0.438	0.328
	Other workers number of days lost to work-related injuries, accidents, ill health²	844	886
	Own workforce rate of days lost to work-related injuries, accidents, ill health^{2, 8}	26.50	23.78
	Other workers rate of days lost to work-related injuries, accidents, ill health^{2, 8}	17	25.31
	Combined number of days lost to work-related injuries, accidents, ill health	5,270	4,477
	Combined rate of days lost to work-related injuries, accidents, ill health⁸	24.29	24.07
	Sustainability Observation Tours (SOT) conducted⁵	71,550	68,723
	SOT rate^5,6	5.35	5.41
	Hazards reported²	269,643	264,615
	Hazards reporting rate⁷	2.33	2.32
	LOST TIME INJURIES
	Lost time injury (LTI) frequency rate for own workforce^2,3	0.13	0.12
	Lost time injury (LTI) frequency rate for other workers^2,3	0.25	0.16
	Lost time injury (LTI) severity rate for own workforce^2,3	3.82	2.94
	Lost time injury (LTI) severity rate for other workers^2,3	4.23	3.44

Note: Due to rounding, numbers presented may not add to the totals provided.

Category of workers is aligned to ESRS terminology: own workforce = employees and non-employees, contractors = other workforce.

Footnotes

Fatalities include deaths occurring within one year as a result of injuries sustained and commuting is excluded.
Data covers incidents that happened at the workplace (ABB facility, customer site, project site) and incidents that occurred during business travel.
Rates are per 100 employees or per 200,000 contractor hours worked. Own workforce in the rates is defined as persons who are permanent or temporary employees, working full time or part time, in the employment of an ABB Group Company (ABBGC).
Persons hired via work agencies where ABB provides supervision, defines work to be done, and provides training are also included in this category.
Recordable incidents include fatal incidents, lost time incidents, serious injury incidents, medical treatment injuries, occupational diseases and restricted work-day cases.
SOTs are typically conducted by all line managers at all levels.
Rate per manager.
Rate is calculated per employee.
Rate of days lost is calculated as number of days lost divided by the number of incidents.

Human rights and labor standards

We are committed to respecting the dignity and human rights of all people. Our goal is for human rights to be well understood and managed along our entire value chain and integrated into ABB's daily business. In 2024, we continued our work to strengthen our human rights due diligence across ABB’s entire value chain.

Human Rights and Labour Standards

Indicator description	2024	2023
Human rights self-assessments at selected ABB sites	In operations, we have published the new Human Rights Requirements and ACOP (Approved Code of Practice) to enhance human rights due diligence in ABB operations. This initiative will be followed up by a new wave of site assessments to ensure execution of defined requirements.	In total, 78 sites in 39 countries undertook the assessments in 2023, for a total of 186 assessments in 47 countries in the period 2021–2023.
Training sessions on human rights awareness to employees and managers	7,313	1,006
Number of hours of instructor-led human rights training delivered to ABB personnel	5,503	1,840
Collective bargaining agreements	Approximately 45 percent of ABB’s employees worldwide are covered by collective bargaining agreements (CBAs), either by collective labor agreements at the industry level (generally with unions) or at the company or location level (generally with employee representative bodies such as works councils or unions). Approximately 34 percent of employees are covered by internal employee representatives. In addition, the European Works Council represents more than 50,000 ABB employees, covering the majority of employees in countries belonging to the European Economic Area (EEA), UK or Switzerland. For employees not covered by collective bargaining agreements, there are different scenarios regarding the determination of working conditions. In many countries where not all employees are represented by the CBA, the conditions in the CBA that go beyond local labor market practices are considered in determining working conditions and terms. Regardless of the application of a CBA, ABB in general aims to offer working conditions that meet or exceed the typical standards in the respective local employment markets.	The majority of ABB’s employees worldwide are covered by collective bargaining agreements (CBAs), either by collective labor agreements on industry level (generally with unions) or on company or location level (generally with employee representative bodies such as works councils or unions). Approximately 55 percent of employees are covered by internal employee representatives, and approximately 27 percent are estimated to be members of one or more of 90 trade unions around the world. In addition, the European Works Council represents more than 48,000 ABB employees, covering the majority of employees in countries belonging to the European Economic Area (EEA), UK or Switzerland. For employees not covered by collective bargaining agreements, there are different scenarios regarding the determination of working conditions. In many countries where not all employees are represented by the CBA, among other factors the conditions in the CBA that go beyond local labor market practices are considered in determining working conditions and terms. Regardless of the application of a CBA, ABB in general aims to offer working conditions that at least meet or even exceed the typical standards in the respective local employment markets.

Governance and integrity

Integrity and transparency define how we do business. They are the foundation of our Sustainability Agenda and underpin our value creation. We recognize the importance of doing business ethically and maintaining ethical business relationships. In 2024, we built upon the actions we took in 2023, with a focus on embedding integrity processes within each of our business areas.

Integrity

ESRS ref.	Indicator description	2024	GRI¹	ISSB²
S1 S1-17 103 a	NUMBER OF REPORTED INCIDENTS OF DISCRIMINATION AND HARASSMENT		GRI 406: Non-discrimination 2016: 406-1 Incidents of discrimination and corrective action taken	n.a.
S1 S1-17 103 a	Discrimination and harrassment incidents reported	515		n.a.

Voluntary Disclosure

Ref.	Indicator description	2024	2023
GRI ref. 406-1	NUMBER OF REPORTED INCIDENTS OF DISCRIMINATION AND HARASSMENT
	Total number of incidents of discrimination	114²	17¹
	Total number of incidents of harassment	401²	72¹
GRI ref. 415-1	POLITICAL CONTRIBUTIONS
GRI ref. 415-1	Financial and in-kind political contributions	0	0
	MANAGEMENT SYSTEMS COVERAGE (%)³
GRI ref. 403-8	Percentage of our employees at manufacturing or service sites covered by a certified occupational health and safety management system (ISO 45001 or equivalent)	83%	81%
	Percentage of our manufacturing and service sites covered by a certified quality management system (ISO 9001 or equivalent)	97%	96%
	Percentage of our manufacturing and service sites covered by a certified environmental management system (ISO 14001 or equivalent)	80%	79%
	Percentage of our energy use at manufacturing or service sites covered by a certified energy management system (ISO 50001 or equivalent).	40%	36%
	Percentage of our manufacturing and service sites covered by a certified social responsibility management system (ISO 26000 or equivalent)	4.3%	1.8%

Footnotes

2023 data presented relates to reported incidents categorized as “Discrimination”, “Sexual Harassment” or “Harassment/Bullying” per our reported incident categorization structure in place in 2023, that were logged as meeting substantiation thresholds in place in 2023.
2024 data presented relates to reported incidents categorized as “Discrimination”, “Sexual Harassment” or “Harassment/Bullying” per our reported incident categorization structure in place in 2024, without regards to levels of substantiation.
These reported incident categorizations were designed to capture the broad range of incidents that personnel may raise related to discrimination, harassment, and bullying, and as such they may capture a broader range of incidents than discrimination and harassment based on protected characteristics set out in our Code.
ABB is considering potential refinements to its reported incident categorizations to facilitate more precise reporting of ABB's incidents in future reporting periods.
The following percentages of our manufacturing and service sites are covered by a third-party certified management system or its respective equivalent.

Responsible Sourcing

We are committed to sourcing responsibly and will only work with suppliers that share our commitment to integrity, sustainability and human rights and have agreed to the requirements set out in the Supplier Code of Conduct.

Explore More : Integrity and Transparency

Responsible Sourcing

Indicator description	2024	2023
Suppliers assessed on-site	156	118
High-risk supply spend in focus countries¹ was covered by SSBM	68%	42%
Risk closure rate	87%	88%
Contracts terminated	12	7
Employees trained on responsible sourcing (SSBM)²	318	959
Supplier teams trained on responsible sourcing	791	95

Footnotes

Current focus countries are Brazil, Bulgaria, China, Egypt, India, Malaysia, Mexico, Saudi Arabia, South Africa, Thailand, Tunisia and Türkiye.
Divided over different training programs

People,diversity and Inclusion

We take pride in the diversity of our workforce and seek to create an inclusive culture in which people feel empowered to share their ideas and perspectives. We believe in diversity across all dimensions and that our differences make us stronger. That is why progress in diversity, equity and inclusion (DEI) is embedded in our long-term objectives.

Explore More : Promoting Social Progress

Women in Senior Management

People , diversity and inclusion

ESRS ref.	Indicator description	2024	2023	GRI¹	ISSB²
ESRS2 SBM-1 40 a iii, S1 S1-6 50 a	NUMBER OF EMPLOYEES (HEADCOUNT)				GRI 2: General Disclosures 2021: 2-7 Employees GRI 405: Diversity and equal opportunity 2018: 405-1 Diversity of governance bodies and employees	n.a.
	Headcount by region
	Europe		53,597	52,723
	The Americas		27,210	26,437
	Asia, Middle East and Africa		31,962	31,282
	Total		112,769	110,442
	Average		112,280	n.a.³
	Headcount by gender
	Male		81,407	79,798
	Female		31,361	30,644
	Other		-	n.a.³
	Not reported		1	n.a.³
	Total employees		112,769	110,442
S1 S1-6 50 c	TURNOVER RATE				GRI 401: Employment 2016: 401-1 New employee hires and employee turnover	n.a.
	Total number of employees who left during the reporting period		15,538	n.a.³
	Rate of employee turnover during the reporting period		14%	15%
	DIVERSITY OF GOVERNANCE BODIES AND EMPLOYEES
	Composition of governance bodies
	Board of Directors
ESRS 2 GOV-1 21 a	Number of executive members		-	-	GRI 2: General Disclosures 2021: 2-9 Governance structure and composition	n.a.
ESRS 2 GOV-1 21 a	Number of non-executive members		10	10		n.a.
ESRS 2 GOV-1 21 d	Women in Board (percentage)		30%	30%	GRI 405: Diversity and equal opportunity 2016: 405-1 Diversity of governance bodies and employees	n.a.
	Men in Board (percentage)		70%	70%
	Age group diversity (percentage)
	40-49 years old		0%	n.a.³
	50-59 years old		60%	n.a.³
	>60 years old		40%	n.a.³
ESRS 2 GOV-1 21 e	Percentage of independent board members		100%	100%	GRI 2: General Disclosures 2021: 2-9 Governance structure and composition	n.a.
	Executive Committee
ESRS 2 GOV-1 21 a	Number of executive members		9	8	GRI 2: General Disclosures 2021: 2-9 Governance structure and composition	n.a.
	Number of non-executive members		-	-		n.a.
ESRS 2 GOV-1 21 d	Women in Executive Committee (percentage)		22%	25%	GRI 405: Diversity and equal opportunity 2016: 405-1 Diversity of governance bodies and employees	n.a.
	Men in Executive Committee (percentage)		78%	75%
	Age group diversity total (percentage)
	40-49 years old		11%	n.a.³
	50-59 years old		78%	n.a.³
	>60 years old		11%	n.a.³
S1 S1-9 66 a	GENDER (TOP MANAGEMENT)				GRI 405: Diversity and equal opportunity 2018: 405-1 Diversity of governance bodies and employees	n.a.
	Male		410 (78.7%)	79%³
	Female		111 (21.3%)	21%³
S1 S1-9 66 b	AGE (ALL EMPLOYEES)				GRI 405: Diversity and equal opportunity 2018: 405-1 Diversity of governance bodies and employees	n.a.
	Under 30		20%	n.a.³
	30-50		55%	n.a.³
	>50		25%	n.a.³
S1 S1-6 50 a	COUNTRIES WHERE ABB HAS AT LEAST 50 EMPLOYEES REPRESENTING AT LEAST 10% OF THE TOTAL NUMBER OF EMPLOYEES				GRI 2: General Disclosures 2021: 2-7 Employees GRI 405: Diversity and equal opportunity 2018: 405-1 Diversity of governance bodies and employees	n.a.
	Country	Number of employees (headcount)	Average number of employees
	USA	14,127	13,837	n.a.³
	China	12,523	12,549	n.a.³

Footnotes

Please note that ESRS definitions and breakdowns are applied in cases where the definitions and breakdowns provided by GRI differ from those required by ESRS.
Please note that ESRS definitions and breakdowns are applied in cases where the definitions and breakdowns provided by ISSB differ from those required by ESRS.
Comparatives not shown unless already reported in the 2023 Sustainability report.

Voluntary Disclosure

Ref.	Indicator description	2024	2023
GRI ref. 2-7	NUMBER OF EMPLOYEES (REFLECTED IN HEADCOUNT)
	NUMBER OF PERMANENT EMPLOYEES
	TOTAL NUMBER OF PERMANENT EMPLOYEES BY REGION
	Europe	49,257	48,224
	The Americas	26,979	26,184
	Asia, Middle East and Africa	30,155	29,618
	TOTAL NUMBER OF PERMANENT EMPLOYEES BY GENDER
	Female	29,542	28,825
	Male	76,848	75,201
	Total number of permanent employees	106,390	104,026
	NUMBER OF TEMPORARY EMPLOYEES
	TOTAL NUMBER OF TEMPORARY EMPLOYEES BY REGION
	Europe	4,295	4,499
	The Americas	271	253
	Asia, Middle East and Africa	1,812	1,664
	TOTAL NUMBER OF TEMPORARY EMPLOYEES BY GENDER
	Female	1,819	1,819
	Male	4,560	4,597
	Total number of temporary employees	6,379	6,416
	NUMBER OF FULL-TIME EMPLOYEES
	TOTAL NUMBER OF FULL-TIME EMPLOYEES BY REGION
	Europe	48,814	47,837
	The Americas	26,991	25,858
	Asia, Middle East and Africa	31,935	31,155
	TOTAL NUMBER OF FULL-TIME EMPLOYEES BY GENDER
	Female	29,101	27,886
	Male	78,638	76,964
	Total number of full-time employees	107,739	104,850
	NUMBER OF PART-TIME EMPLOYEES
	TOTAL NUMBER OF PART-TIME EMPLOYEES BY REGION
	Europe	4,738	4,886
	The Americas	259	579
	Asia, Middle East and Africa	32	127
	TOTAL NUMBER OF PART-TIME EMPLOYEES BY GENDER
	Female	2,260	2,758
	Male	2,769	2,834
	Total number of part-time employees	5,029	5,592
GRI ref. 401-1	EMPLOYEE TURNOVER (REFLECTED IN HEADCOUNT)
	TURNOVER OF ALL EMPLOYEES BY REGION¹
	Europe	6,815 (13%)	6,852 (13%)
	The Americas	4,687 (17%)	5,107 (19%)
	Asia, Middle East and Africa	3,979 (12%)	4,472 (14%)
	TURNOVER OF ALL EMPLOYEES BY GENDER¹
	Female	4,743 (15%)	4,817 (16%)
	Male	10,754 (13%)	11,614 (15%)
	Total employee turnover: ABB Group	15,538 (14%)	16,431 (15%)
	EMPLOYEE HIRES (REFLECTED IN HEADCOUNT)
	EMPLOYEE HIRES BY REGION
	Europe	6,191 (12%)	7,909 (15%)
	The Americas	3,608 (13%)	6,543 (25%)
	Asia, Middle East and Africa	4,702 (15%)	5,783 (18%)
	EMPLOYEE HIRES BY GENDER
	Female	4,640 (15%)	6,047 (20%)
	Male	9,861 (12%)	14,188 (18%)
	Total employee hires: ABB Group	14,501 (13%)	20,235 (18%)
GRI ref. 404-1	AVERAGE HOURS OF TRAINING PER YEAR PER EMPLOYEE
	TRAINING PER YEAR PER EMPLOYEE (AVERAGE HOURS) BY EMPLOYEE CATEGORY^2,3
	Top and senior managers	15.34	11.2
	Middle and lower managers	16.72	15.1
	Other employees	7.26	5.7
	TRAINING PER YEAR PER EMPLOYEE (AVERAGE HOURS) BY GENDER²
	Female	8.29	6
	Male	8.75	7
	Total workforce	8.42	6.8
GRI ref. 404-3	PERCENTAGE OF EMPLOYEES RECEIVING REGULAR PERFORMANCE AND CAREER DEVELOPMENT REVIEWS^4,5,6
	PERCENTAGE OF EMPLOYEES RECEIVING REGULAR PERFORMANCE AND CAREER DEVELOPMENT REVIEWS BY EMPLOYEE CATEGORY
	Top and senior managers	99%	100%
	Middle and lower managers	100%	99%
	Other employees	97%	98%
	PERCENTAGE OF EMPLOYEES RECEIVING REGULAR PERFORMANCE AND CAREER DEVELOPMENT REVIEWS BY GENDER⁷
	Female	97%	96%
	Male	98%	97%
	Total workforce	98%	97%
GRI ref. 405-1	DIVERSITY OF GOVERNANCE BODIES AND EMPLOYEES
	COMPOSITION OF GOVERNANCE BODIES
	BOARD OF DIRECTORS
	Number of nationalities	9	8
	EXECUTIVE COMMITTEE
	Number of nationalities	7	6
	EMPLOYEES IN SENIOR AND MIDDLE MANAGEMENT³
	Women in senior and middle management	21.3%	23%
	Men in senior and middle management	78.7%	77%
	TOTAL WORKFORCE BY GENDER (ABB EMPLOYEES)
	Women in total workforce	28%	27%
	Men in total workforce	72%	73%
	Female employees by age (ABB employees)
	<30 years old	6,981	6,800
	30-50 years old	17,051	16,679
	>50 years old	7,328	7,165
	Male employees by age (ABB employees)
	<30 years old	15,148	14,838
	30-50 years old	45,249	44,411
	>50 years old	21,005	20,549
	EMPLOYEE COMPENSATION, STABILITY & PRODUCTIVITY METRICS
	Average years employed by the company for male employees	12	11
	Average years employed by the company for female employees	10.4	9.6

Note: Due to rounding, numbers presented may not add to the totals provided.

Footnotes

Turnover rate calculated as number of ABB employees (full- and part-time) leaving during the year/total number of ABB employees (full- and part-time) as at December 31. For the purpose of this calculation, employees who leave the organization voluntarily or involuntarily whether due to dismissal, retirement, end of fixed-term contract or death in service or any other reason, are included. However, involuntary turnover arising out of divestments is excluded from the definition.
Scope includes centrally managed tools such as My learning, Harvard Spark, Harvard Manager Mentor, LinkedIn Learning. It covers both leadership and functional/technical learnings. Data are based on the extractions from the respective tools for internal employees (office workers and factory ones).
Top and senior managers are defined as employees in Hay grade 1-7, including Division President. Middle and lower managers: Other line managers; Other employees: Individual contributors not considered as managers.
Rate is calculated per employee.
The calculation of performance review data is based on the population included in the global people performance management system (HR Group Tools). 100% of top and senior managers, as well as middle and low managers, are covered in the HR Group Tools system, along with 61% of other employees. This is the only centralized reporting of performance management data that can be quantified and verified, and it represents the eligible population.
The people performance management consists of one mandatory objective setting event, three optional review window events and one mandatory year-end evaluation event. At the same time employees can have additional performance management events with their line managers, depending on the voluntary usage of the optional performance review windows during the year, for which participation is strongly encouraged. The optional performance review windows are globally communicated to our workforce regularly.
To ensure consistency, the 2023 gender data has been restated to align with the eligible population used across all categories in the 2023/2024 cycle.

Biodiversity

ABB monitors the potential negative impact of our business activities on biodiversity, for example through pollution of air, water and soil. We aim to help protect the environment by reducing waste through our products and services, which in turn lowers environmental impacts such as air and water pollution. We have established a Waste, Water & Biodiversity Working Group that will ensure best practices sharing and the update and implementation of relevant mandatory procedures.

Voluntary Disclosure

GRI ref.	Indicator description	2024	2023
GRI 304-1	OPERATIONAL SITES OWNED, LEASED, MANAGED IN, OR ADJACENT TO, PROTECTED AREAS AND AREAS OF HIGH BIODIVERSITY VALUE OUTSIDE PROTECTED AREAS¹
GRI 304-1	Number of ABB sites located in, or bordering to, a protected area	83	13

Footnotes

In 2023, sites responding "yes" to this question in yearly environmental questionnaire. In 2024, comprehensive assessment of sites located within one kilometer from protected areas of high biodiversity value.

Waste

We have waste reduction programs at our sites throughout the world. The zero-waste-to-landfill target is now included in ABB’s Long-term Planning Process, meaning all divisions have made plans and identified interim milestones to achieve this target in 2030.

Explore More : Preserving Resources

Non-Hazardous waste to landfill

Waste

ESRS ref.	Indicator description	2024	2023	GRI¹	ISSB²
TOTAL AMOUNT OF WASTE
E5 E5-5 37 a	Total amount of waste generated (t)	177,465	166,926	GRI 306: Waste 2020: 306-3 Waste generated	n.a.
E5 E5-5 39	Total amount of hazardous waste (t)	6,201	5,321	GRI 306: Waste 2020: 306-3 Waste generated	n.a.
E5 E5-5 37 b	Total amount of non-hazardous waste diverted from disposal (t)	142,431	141,141	GRI 306: Waste 2020: 306-4 Waste diverted from disposal	n.a.
E5 E5-5 37 b	Recycling	142,431	141,141	GRI 306: Waste 2020: 306-4 Waste diverted from disposal	n.a.
E5 E5-5 37 c	Total amount of non-hazardous waste directed to disposal (t)	28,834	20,465	GRI 306: Waste 2020: 306-5 Waste directed to disposal	n.a.
	Incineration	9,018	9,612
	Landfill and other disposal operations³	19,816	10,853
E5 E5-5 37 d	Total amount of non-recycled waste, hazardous and non-hazardous (t)	31,326	23,656	n.a.	n.a.
E5 E5-5 37 d	Percentage of non-recycled waste	18%	14%	n.a.	n.a.

Note: Due to rounding, numbers presented may not add to the totals provided.

Waste is presented in metric tons (t) and metric kilotons (kt).

Footnotes

Please note that ESRS definitions and breakdowns are applied in cases where the definitions and breakdowns provided by GRI differ from those required by ESRS.
Please note that ESRS definitions and breakdowns are applied in cases where the definitions and breakdowns provided by ISSB differ from those required by ESRS.
Includes extraordinary effect from construction projects.

SASB ref.	Indicator description	2024	2023
HAZARDOUS WASTE MANAGEMENT
RT-EE-150a.1	Percentage of recycled hazardous waste generated	60%1	40%

Footnotes

Increase due to warehouse clean-ups in several sites for electronics.

Voluntary Disclosure - GRI

GRI ref.	Indicator description	2024	2023
306-3 (2016)	SIGNIFICANT SPILLS (TOTAL NUMBER)¹
	Oil spills	1	1
	Chemical spills	0	0
	Emissions to air	0	1
	Others	0	0
	Total number of significant spills	1	1
306-4 (2020)	WASTE DIVERTED FROM DISPOSAL (KT)
	Non-hazardous waste recycled	142	141
	Scrap metal recycled	106	107
	Other non-hazardous waste recycled	36	34
	Hazardous waste recycled²	3.7	2.1
	Percentage of total waste diverted from landfill	89%	94%
306-5 (2020)	WASTE DIRECTED TO DISPOSAL (KT)
	Non-hazardous waste sent for disposal	31	20
	Waste from construction and demolition	12.3	0.7
	Hazardous waste sent for disposal²	2.5	3.2

Note: Due to rounding, numbers presented in the GRI table may not add to the totals provided.
Waste is presented in metric tons (t) and metric kilotons (kt).

Footnotes

An environmental incident is regarded as significant if at least one of the following criteria applies to the incident: obligation to inform local authorities or a governmental agency about the incident and/or regulatory violation; inspection by an environmental agency results in a formal complaint; environmental Notice of Violation, a Consent Order or a Potential Responsible Party (PRP) notification; imposition of a penalty or fine; significant impact on an ecosystem; costs related to the incident exceed, or may exceed, $10,000.
Hazardous waste as classified in the country where it is generated.

Water

We collaborate with our stakeholders to safeguard natural resources. One example is by reducing waste and water use in water risk areas. In 2024, we conducted our annual assessment of water stress using the World Resources Institute’s (WRI) global water risk tool.

ESRS ref.	Indicator description	2024	GRI¹	ISSB²
WATER CONSUMPTION (M³)
E3 E3-4 28 b	Total water consumption in areas at water risk, including areas of high-water stress	283,123	GRI 303: Water and Effluents 2018: 303-5 Water consumption	n.a.
E5 E5-5 39	Percentage of water withdrawn based on direct measurement	100%	GRI 303: Water and Effluents 2018: 303-5 Water consumption	n.a.
E5 E5-5 39	Percentage of water discharged based on direct measurement	2%	GRI 303: Water and Effluents 2018: 303-5 Water consumption	n.a.

Footnotes

Please note that ESRS definitions and breakdowns are applied in cases where the definitions and breakdowns provided by GRI differ from those required by ESRS.
Please note that ESRS definitions and breakdowns are applied in cases where the definitions and breakdowns provided by ISSB differ from those required by ESRS.

Voluntary Disclosure - GRI

GRI ref.	Indicator description	2024	2023
WATER CONSUMPTION (M³)
303-3	WATER WITHDRAWAL (1,000 M³)
	Purchased from water companies	1,754	1,865
	Groundwater extracted by ABB	668	656
	Surface water extracted by ABB	6.0	6.5
	Collection of rainwater	7.2	6.0
	Waste water from external source	9.7	12
	Water withdrawal from areas of water stress	985	1,242
	Total water withdrawal	2,445	2,545
303-4	WATER DISCHARGE (1,000 M³)
	Public sewer	1,467	1,561
	treated (percentage)	25%	22%
	untreated (percentage)	75%	78%
	Recipient	390	502
	treated (percentage)	40%	31%
	untreated (percentage)	60%	69%
	Hazardous treatment company	27	39
	treated (percentage)	1%	48%
	untreated (percentage)	99%	52%
	External use	0	0
	treated (percentage)	n.a.	n.a.
	untreated (percentage)	n.a.	n.a.
303-5	WATER CONSUMPTION (1,000 M³)
	Total water consumption from all areas	482	496
	Total water consumption from all areas with water stress	283	290
	WATER RECYCLED AND REUSED (1,000 M³)
	Volume of water reused and recycled	1,471	990
	As percentage of total water withdrawal (%)	60%	39%

Note: Due to rounding, numbers presented in the GRI table may not add to the totals provided.

ESRS Content Index 2024

ESRS Content Index , including GRI and ISSB interoperability

ESRS reference	Related AR	Name	Location	GRI¹	ISSB²
ESRS 2 BP-1 5 a		Basis for preparation of sustainability statement	2	GRI 2: General Disclosures 2021: 2-2: Entities included in the organization’s sustainability reporting	n.a.
ESRS 2 BP-1 5 b i		Scope of consolidation of consolidated sustainability statement is same as for financial statements	2	GRI 2: General Disclosures 2021: 2-2: Entities included in the organization’s sustainability reporting	n.a.
ESRS 2 BP-1 5 b ii		Indication of subsidiary undertakings included in consolidation that are exempted from individual or consolidated sustainability reporting	2	n.a.	n.a.
ESRS 2 BP-1 5 c	AR 1	Disclosure of extent to which sustainability statement covers upstream and downstream value chain	2	n.a.	n.a.
ESRS 2 BP-1 5 d		Option to omit specific piece of information corresponding to intellectual property, know-how or results of innovation has been used	2	n.a.	n.a.
ESRS 2 BP-1 5 e		Option allowed by Member State to omit disclosure of impending developments or matters in course of negotiation has been used	2	n.a.	n.a.
ESRS 2 BP-2 9 a		Disclosure of definitions of medium- or long-term time horizons	3	n.a.	IFRS S2.10(d)4
ESRS 2 BP-2 9 b		Disclosure of reasons for applying different definitions of time horizons	3	n.a.	IFRS S2.10(d)4
ESRS 2 BP-2 10 a		Disclosure of metrics that include value chain data estimated using indirect sources	3	n.a.	n.a.
ESRS 2 BP-2 10 b		Description of basis for preparation of metrics that include value chain data estimated using indirect sources	3	n.a.	n.a.
ESRS 2 BP-2 10 c		Description of resulting level of accuracy of metrics that include value chain data estimated using indirect sources	3	n.a.	n.a.
ESRS 2 BP-2 10 d		Description of planned actions to improve accuracy in future of metrics that include value chain data estimated using indirect sources	3	n.a.	n.a.
ESRS 2 BP-2 11 a		Disclosure of quantitative metrics and monetary amounts disclosed that are subject to high level of measurement uncertainty	3	n.a.	n.a.
ESRS 2 BP-2 11 b i		Disclosure of sources of measurement uncertainty	3	n.a.	n.a.
ESRS 2 BP-2 11 b ii		Disclosure of assumptions, approximations and judgements made in measurement	3	n.a.	n.a.
ESRS 2 BP-2 13 a		Explanation of changes in preparation and presentation of sustainability information and reasons for them	3	GRI 2: General Disclosures 2021: 2-4 Restatements of information	n.a.
ESRS 2 BP-2 13 b		Adjustment of comparative information for one or more prior periods is impracticable	3	GRI 2: General Disclosures 2021: 2-4 Restatements of information	n.a.
ESRS 2 BP-2 13 b, 13 c		Disclosure of difference between figures disclosed in preceding period and revised comparative figures	3	GRI 2: General Disclosures 2021: 2-4 Restatements of information	n.a.
ESRS 2 BP-2 14 a		Disclosure of nature of prior period material errors	3	GRI 2: General Disclosures 2021: 2-4 Restatements of information	n.a.
ESRS 2 BP-2 14 b		Disclosure of corrections for prior periods included in sustainability statement	3	GRI 2: General Disclosures 2021: 2-4 Restatements of information	n.a.
ESRS 2 BP-2 14 c		Disclosure of why correction of prior period errors is not practicable	3	GRI 2: General Disclosures 2021: 2-4 Restatements of information	n.a.
ESRS 2 BP-2 15		Disclosure of other legislation or generally accepted sustainability reporting standards and frameworks based on which information has been included in sustainability statement	4	n.a.	n.a.
ESRS 2 BP-2 15		Disclosure of reference to paragraphs of standard or framework applied	4	n.a.	n.a.
ESRS 2 BP-2 16		List of DRs or DPs incorporated by reference	4	n.a.	n.a.
ESRS 2 GOV-1 21 a		Number of executive members	6	n.a.	n.a.
ESRS 2 GOV-1 21 a		Number of non-executive members	6	GRI 2: General Disclosures 2021: 2-9 Governance structure and composition	n.a.
ESRS 2 GOV-1 21 b		Information about representation of employees and other workers	6	GRI 2: General Disclosures 2021: 2-9 Governance structure and composition	n.a.
ESRS 2 GOV-1 21 c	AR 5	Information about member's experience relevant to sectors, products and geographic locations of undertaking	6-7	GRI 2: General Disclosures 2021: 2-9 Governance structure and composition	n.a.
ESRS 2 GOV-1 21 d		Percentage of members of administrative, management and supervisory bodies by gender and other aspects of diversity	6	GRI 405: Diversity and equal opportunity 2016: 405-1 Diversity of governance bodies and employees	n.a.
ESRS 2 GOV-1 21 d		Board's gender diversity ratio	6	GRI 405: Diversity and equal opportunity 2016: 405-1 Diversity of governance bodies and employees	n.a.
ESRS 2 GOV-1 21 e		Percentage of independent board members	6	GRI 2: General Disclosures 2021: 2-9 Governance structure and composition	n.a.
ESRS 2 GOV-1 22 a		Information about identity of administrative, management and supervisory bodies or individual(s) within body responsible for oversight of impacts, risks and opportunities	5	GRI 2: General Disclosures 2021: 2-9 Governance structure and composition	IFRS S2.6(a)
ESRS 2 GOV-1 22 b	AR 3	Disclosure of how body's or individuals within body responsibilities for impacts, risks and opportunities are reflected in undertaking's terms of reference, board mandates and other related policies	5	GRI 2: General Disclosures 2021: 2-14 Role of the highest governance body in sustainability reporting	IFRS S2.6(a)(i)
ESRS 2 GOV-1 22 c	AR 4	Description of management's role in governance processes, controls and procedures used to monitor, manage and oversee impacts, risks and opportunities	5	GRI 2: General Disclosures 2021: 2-12 Role of the highest governance body in overseeing the management of impacts	IFRS S2.6(b)
ESRS 2 GOV-1 22 c i		Description of how oversight is exercised over management-level position or committee to which management's role is delegated to	5	GRI 2: General Disclosures 2021: 2-12 Role of the highest governance body in overseeing the management of impacts GRI 2: General Disclosures 2021: 2-13 Delegation of responsibility for managing impacts	IFRS S2.6(b)(i)
ESRS 2 GOV-1 22 c ii		Information about reporting lines to administrative, management and supervisory bodies	5	GRI 2: General Disclosures 2021: 2-12 Role of the highest governance body in overseeing the management of impacts GRI 2: General Disclosures 2021: 2-13 Delegation of responsibility for managing impacts	n.a.
ESRS 2 GOV-1 22 c iii		Disclosure of how dedicated controls and procedures are integrated with other internal functions	5	GRI 2: General Disclosures 2021: 2-12 Role of the highest governance body in overseeing the management of impacts	IFRS S2.6(b)(ii)
ESRS 2 GOV-1 22 d		Disclosure of how administrative, management and supervisory bodies and senior executive management oversee setting of targets related to material impacts, risks and opportunities and how progress towards them is monitored	5	n.a.	IFRS S2.6(a)(v)
ESRS 2 GOV-1 23	AR 5	Disclosure of how administrative, management and supervisory bodies determine whether appropriate skills and expertise are available or will be developed to oversee sustainability matters	7	GRI 2: General Disclosures 2021: 2-9 Governance structure and composition GRI 2: General Disclosures 2021: 2-17 Collective knowledge of the highest governance body	IFRS S2.6(a)(ii)
ESRS 2 GOV-1 23 a		Information about sustainability-related expertise that bodies either directly possess or can leverage	7	GRI 2: General Disclosures 2021: 2-17 Collective knowledge of the highest governance body	IFRS S2.6(a)(ii)
ESRS 2 GOV-1 23 b		Disclosure of how sustainability-related skills and expertise relate to material impacts, risks and opportunities	7	GRI 2: General Disclosures 2021: 2-17 Collective knowledge of the highest governance body	IFRS S2.6(a)(ii)
ESRS 2 GOV-2 26 a		Disclosure of whether, by whom and how frequently administrative, management and supervisory bodies are informed about material impacts, risks and opportunities, implementation of due diligence, and results and effectiveness of policies, actions, metrics and targets adopted to address them	8	GRI 2: General Disclosures 2021: 2-12 Role of the highest governance body in overseeing the management of impacts GRI 2: General Disclosures 2021: 2-13 Delegation of responsibility for managing impacts GRI 2: General Disclosures 2021: 2-16 Communication of critical concerns	IFRS S2.6(a)(iii)
ESRS 2 GOV-2 26 b		Disclosure of how administrative, management and supervisory bodies consider impacts, risks and opportunities when overseeing strategy, decisions on major transactions and risk management process	8	GRI 2: General Disclosures 2021: 2-12 Role of the highest governance body in overseeing the management of impacts GRI 2: General Disclosures 2021: 2-24 Embedding policy commitments	IFRS S2.6(a)(iv)
ESRS 2 GOV-2 26 c		Disclosure of list of material impacts, risks and opportunities addressed by administrative, management and supervisory bodies or their relevant committees	8	n.a.	n.a.
ESRS 2 GOV-3 29	AR 7	Incentive schemes and remuneration policies linked to sustainability matters for members of administrative, management and supervisory bodies exist	8-9	n.a.	n.a.
ESRS 2 GOV-3 29 a		Description of key characteristics of incentive schemes	8-9	GRI 2: General Disclosures 2021: 2-19 Remuneration policies	n.a.
ESRS 2 GOV-3 29 b		Description of specific sustainability-related targets and (or) impacts used to assess performance of members of administrative, management and supervisory bodies	8-9	GRI 2: General Disclosures 2021: 2-19 Remuneration policies	IFRS S1.21(b) IFRS S2.29(g)(i)
ESRS 2 GOV-3 29 c		Disclosure of how sustainability-related performance metrics are considered as performance benchmarks or included in remuneration policies	8-9	GRI 2: General Disclosures 2021: 2-19 Remuneration policies	IFRS S1.21(b)
ESRS 2 GOV-3 29 d		Percentage of variable remuneration dependent on sustainability-related targets and (or) impacts	9	n.a.	n.a.
ESRS 2 GOV-3 29 e		Description of level in undertaking at which terms of incentive schemes are approved and updated	9	GRI 2: General Disclosures 2021: 2-20 Process to determine remuneration	n.a.
ESRS 2 GOV-4 30; 32	AR 8 - AR 10	Disclosure of mapping of information provided in sustainability statement about due diligence process	10-11	n.a.	n.a.
ESRS 2 GOV-5 36 a	AR 11	Description of scope, main features and components of risk management and internal control processes and systems in relation to sustainability reporting	11	n.a.	n.a.
ESRS 2 GOV-5 36 b	AR 11	Description of risk assessment approach followed	11	n.a.	n.a.
ESRS 2 GOV-5 36 c	AR 11	Description of main risks identified and their mitigation strategies	11	n.a.	n.a.
ESRS 2 GOV-5 36 d	AR 11	Description of how findings of risk assessment and internal controls as regards sustainability reporting process have been integrated into relevant internal functions and processes	11	n.a.	n.a.
ESRS 2 GOV-5 36 e	AR 11	Description of periodic reporting of findings of risk assessment and internal controls to administrative, management and supervisory bodies	11	n.a.	n.a.
ESRS 2 SBM-1 40 a iii	AR 12-13	Total number of employees (head count)	65	GRI 2: General Disclosures 2021: 2-7 Employees	n.a.
ESRS 2 SBM-1 40 a iii	AR 12-13	Number of employees (head count)	65	GRI 2: General Disclosures 2021: 2-7 Employees	n.a.
ESRS 2 SBM-2 45 a	AR 16	Description of stakeholder engagement	12–14	n.a.	n.a.
ESRS 2 SBM-2 45 a i	AR 16	Description of key stakeholders	12–14	GRI 2: General Disclosures 2021: 2-29 Approach to stakeholder engagement	n.a.
ESRS 2 SBM-2 45 a ii	AR 16	Description of categories of stakeholders for which engagement occurs	12–14	GRI 2: General Disclosures 2021: 2-29 Approach to stakeholder engagement	n.a.
ESRS 2 SBM-2 45 a iii	AR 16	Description of how stakeholder engagement is organized	12–14	GRI 2: General Disclosures 2021: 2-29 Approach to stakeholder engagement	n.a.
ESRS 2 SBM-2 45 a iv	AR 16	Description of purpose of stakeholder engagement	12–14	GRI 2: General Disclosures 2021: 2-29 Approach to stakeholder engagement	n.a.
ESRS 2 SBM-2 45 a v	AR 16	Description of how outcome of stakeholder engagement is taken into account	14	n.a.	n.a.
ESRS 2 SBM-2 45 b	AR 16	Description of understanding of interests and views of key stakeholders as they relate to undertaking's strategy and business model	12–14	n.a.	n.a.
ESRS 2 SBM-2 45 d		Description of how administrative, management and supervisory bodies are informed about views and interests of affected stakeholders with regard to sustainability-related impacts	14	GRI 2: General Disclosures 2021: 2-12 Role of the highest governance body in overseeing the management of impacts	n.a.
ESRS 2 SBM-3 48 a	AR 17-18	Description of material impacts resulting from materiality assessment	14–16	GRI 3: Material Topics 2021: 3-2 List of material topics	n.a.
ESRS 2 SBM-3 48 a	AR 17-18	Description of material risks and opportunities resulting from materiality assessment	14–16	GRI 3: Material Topics 2021: 3-2 List of material topics	IFRS S2.10(a) IFRS S2.13(b)
ESRS 2 SBM-3 48 b	AR 18	Disclosure of current and anticipated effects of material impacts, risks and opportunities on business model, value chain, strategy and decision-making, and how undertaking has responded or plans to respond to these effects	16	n.a.	IFRS S2.10(a) IFRS S2.13(b)
ESRS 2 SBM-3 48 c iv	AR 18	Description of nature of activities or business relationships through which undertaking is involved with material impacts	16	GRI 3: Material Topics 2021: Management of material topics	n.a.
ESRS 2 IRO-1 53 a		Description of methodologies and assumptions applied in process to identify impacts, risks and opportunities	16–18	n.a.	n.a.
ESRS 2 IRO-1 53 b		Description of process to identify, assess, prioritize and monitor potential and actual impacts on people and environment, informed by due diligence process	16	n.a.	n.a.
ESRS 2 IRO-1 53 b i		Description of how process focuses on specific activities, business relationships, geographies or other factors that give rise to heightened risk of adverse impacts	16	n.a.	n.a.
ESRS 2 IRO-1 53 b ii		Description of how process considers impacts with which undertaking is involved through own operations or as result of business relationships	16	GRI 3: Material Topics 2021: 3-1 Process to determine material topics	n.a.
ESRS 2 IRO-1 53 b iii		Description of how process includes consultation with affected stakeholders to understand how they may be impacted and with external experts	16	GRI 3: Material Topics 2021: 3-1 Process to determine material topics	n.a.
ESRS 2 IRO-1 53 b iv		Description of how process prioritizes negative impacts based on their relative severity and likelihood and positive impacts based on their relative scale, scope and likelihood and determines which sustainability matters are material for reporting purposes	17	GRI 3: Material Topics 2021: 3-1 Process to determine material topics	n.a.
ESRS 2 IRO-1 53 c		Description of process used to identify, assess, prioritize and monitor risks and opportunities that have or may have financial effects	17	n.a.	IFRS S2.25(a)(v) IFRS S2.25(b)
ESRS 2 IRO-1 53 c i		Description of how connections of impacts and dependencies with risks and opportunities that may arise from those impacts and dependencies have been considered	17	n.a.	n.a.
ESRS 2 IRO-1 53 c ii		Description of how likelihood, magnitude, and nature of effects of identified risks and opportunities have been assessed	17	n.a.	IFRS S2.25(a)(iii)
ESRS 2 IRO-1 53 c iii		Description of how sustainability-related risks relative to other types of risks have been prioritized	17	n.a.	IFRS S2.25(a)(iv)
ESRS 2 IRO-1 53 d		Description of decision-making process and related internal control procedures	17	GRI 2: General Disclosures 2021: 2-14 Role of the highest governance body in sustainability reporting	n.a.
ESRS 2 IRO-1 53 e		Description of extent to which and how process to identify, assess and manage impacts and risks is integrated into overall risk management process and used to evaluate overall risk profile and risk management processes	17	n.a.	IFRS S2.25(a)(v) IFRS S2.25(c)
ESRS 2 IRO-1 53 f		Description of extent to which and how process to identify, assess and manage opportunities is integrated into overall management process	17	n.a.	IFRS S2.25(c)
ESRS 2 IRO-1 53 g		Description of input parameters used in process to identify, assess and manage material impacts, risks and opportunities	16	n.a.	IFRS S2.25(a)(i)
ESRS 2 IRO-1 53 h		Description of how process to identify, assess and manage impacts, risks and opportunities has changed compared to prior reporting period	17	n.a.	IFRS S2.25(a)(vi)
ESRS 2 IRO-2 56		Disclosure of list of data points that derive from other EU legislation and information on their location in sustainability statement	19	n.a.	n.a.
ESRS 2 IRO-2 56	AR 19	Disclosure of list of ESRS Disclosure Requirements complied with in preparing sustainability statement following outcome of materiality assessment	19	n.a.	n.a.
ESRS 2 IRO-2 59		Explanation of how material information to be disclosed in relation to material impacts, risks and opportunities has been determined	19	n.a.	n.a.
E1 E1-1 17		Date of adoption of transition plan for undertakings not having adopted transition plan yet	24-25	n.a.	n.a.
E1 E1.SBM-3 18		Type of climate-related risk	25-26	GRI 201: Economic Performance 2016: 201-2 Financial implications and other risks and opportunities due to climate change	IFRS S2.10(b)
E1 E1.IRO-1 20 a, AR 9	AR 10	Description of process in relation to impacts on climate change	26	n.a.	IFRS S2.25(a)
E1 E1.IRO-1 20 b	AR 13-AR 14	Description of process in relation to climate-related physical risks in own operations and along value chain	27	n.a.	IFRS S2.25(a)
E1 E1.IRO-1 AR 11 a	E1 E1.IRO-1 AR 11 a	Climate-related hazards have been identified over short-, medium- and long-term time horizons	27	n.a.	n.a.
E1 E1.IRO-1 AR 11 a	AR 13-AR 14	Undertaking has screened whether assets and business activities may be exposed to climate-related hazards	27	n.a.	n.a.
E1 E1.IRO-1 AR 11 b	AR 13-AR 14	Short-, medium- and long-term time horizons have been defined	27	n.a.	IFRS S2.10(d)4
E1 E1.IRO-1 AR 11 c	AR 13-AR 14	Extent to which assets and business activities may be exposed and are sensitive to identified climate-related hazards has been assessed	27	n.a.	n.a.
E1 E1.IRO-1 AR 11 d	AR 13-AR 14	Identification of climate-related hazards and assessment of exposure and sensitivity are informed by high emissions climate scenarios	27	n.a.	IFRS S2.22(b)(i)
E1 E1.IRO-1 21	AR 13-AR 14	Explanation of how climate-related scenario analysis has been used to inform identification and assessment of physical risks over short, medium and long-term	27	n.a.	IFRS S2.22(b)(i) IFRS S2.25(a)(ii)
E1 E1.IRO-1 20 c	AR 13-AR 14	Description of process in relation to climate-related transition risks and opportunities in own operations and along value chain	28	n.a.	IFRS S2.25(b)
E1 E1.IRO-1 AR 12 a	AR 13-AR 14	Transition events have been identified over short-, medium- and long-term time horizons	28	n.a.	n.a.
E1 E1.IRO-1 AR 12 a	AR 13-AR 14	Undertaking has screened whether assets and business activities may be exposed to transition events	28	n.a.	n.a.
E1 E1.IRO-1 AR 12 b	AR 13-AR 14	Extent to which assets and business activities may be exposed and are sensitive to identified transition events has been assessed	28	n.a.	n.a.
E1 E1.IRO-1 AR 12 c	AR 13-AR 14	Identification of transition events and assessment of exposure has been informed by climate-related scenario analysis	29	n.a.
E1 E1.IRO-1 21	AR 13-AR 14	Explanation of how climate-related scenario analysis has been used to inform identification and assessment of transition risks and opportunities over short, medium and long-term	29	n.a.
E1 E1-2 25	AR 16-AR18	Sustainability matters addressed by policy for climate change	29-30	GRI 3: Material Topics 2021: GRI 3-3: Management of material topics
E1 E1-3 29 a		Decarbonization lever type	32	n.a.	n.a.
E1 E1-3 29 b		Achieved GHG emission reductions	32	GRI 305: Emissions 2016: 305-5: Reduction of emissions	n.a.
E1 E1-3 29 b		Expected GHG emission reductions	32	n.a.	n.a.
E1 E1-4 33	AR 27-AR 29	Disclosure of whether and how GHG emissions reduction targets and (or) any other targets have been set to manage material climate-related impacts, risks and opportunities	30	GRI 3: Material Topics 2021: GRI 3-3: Management of material topics	n.a.
E1 E1-4 34 a + 34 b		Absolute value of total Greenhouse gas emissions reduction	30-31	GRI 305: Emissions 2016: 305-5: Reduction of emissions	n.a.
E1 E1-4 34 a + 34 b		Percentage of total Greenhouse gas emissions reduction (as of emissions of base year)	30-31	n.a.	n.a.
E1 E1-4 34 a + 34 b		Absolute value of Scope 1 Greenhouse gas emissions reduction	30-31	GRI 305: Emissions 2016: 305-5: Reduction of emissions	n.a.
E1 E1-4 34 a + 34 b		Percentage of Scope 1 Greenhouse gas emissions reduction (as of emissions of base year)	30-31	n.a.	n.a.
E1 E1-4 34 a + 34 b		Absolute value of location-based Scope 2 Greenhouse gas emissions reduction	30-31	GRI 305: Emissions 2016: 305-5: Reduction of emissions	n.a.
E1 E1-4 34 a + 34 b		Percentage of location-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year)	30-31	n.a.	n.a.
E1 E1-4 34 a + 34 b		Absolute value of market-based Scope 2 Greenhouse gas emissions reduction	30-31	GRI 305: Emissions 2016: 305-5: Reduction of emissions	n.a.
E1 E1-4 34 a + 34 b		Percentage of market-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year)	30-31	n.a.	n.a.
E1 E1-4 34 a + 34 b		Absolute value of Scope 3 Greenhouse gas emissions reduction	30-31	GRI 305: Emissions 2016: 305-5: Reduction of emissions	n.a.
E1 E1-4 34 a + 34 b		Percentage of Scope 3 Greenhouse gas emissions reduction (as of emissions of base year)	30-31	n.a.	n.a.
E1 E1-4 34 b		Explanation of how consistency of GHG emission reduction targets with GHG inventory boundaries has been ensured	31	GRI 3: Material Topics 2021: 3-3 Management of material topics GRI 305: Emissions 2016: 305-1 Direct (Scope 1) GHG emissions	IFRS S2.36(a) IFRS S2.36(b)
E1 E1-4 AR 25 a		Description of how it has been ensured that baseline value is representative in terms of activities covered and influences from external factors	32	n.a.	n.a.
E1 E1-4 AR 25 b		Description of how new baseline value affects new target, its achievement and presentation of progress over time	32	GRI 305: Emissions 2016: 305-1 Direct (Scope 1) GHG emissions GRI 305: Emissions 2016: 305-2 Energy indirect (Scope 2) GHG emissions GRI 305: Emissions 2016: 305-3 Other indirect (Scope 3) GHG emissions GRI 305: Emissions 2016: 305-5 Reduction of GHG emissions	n.a.
E1 E1-4 34 e, 16 a	AR 26	GHG emission reduction target is science based and compatible with limiting global warming to one and half degrees Celsius	30	GRI 3: Material Topics 2021: GRI 3-3 Management of material topics	IFRS S2.34(a) IFRS S2.36(d)
E1 E1-4 34 f, 16 b	AR 30	Description of expected decarbonization levers and their overall quantitative contributions to achieve GHG emission reduction target	32	n.a.	n.a.
E1 E1-5 37 a	AR 33, AR 32	Total energy consumption from fossil sources	33	GRI 302: Energy 2016: 302-1: Energy consumption within the organisation	n.a.
E1 E1-5 37 c		Total energy consumption from renewable sources	33	GRI 302: Energy 2016: 302-1: Energy consumption within the organisation	n.a.
E1 E1-5 37 c i		Fuel consumption from renewable sources	33	GRI 302: Energy 2016: 302-1: Energy consumption within the organisation	n.a.
E1 E1-5 37 c ii		Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources	33	GRI 302: Energy 2016: 302-1: Energy consumption within the organisation	n.a.
E1 E1-5 37 c iii		Consumption of self-generated non-fuel renewable energy	33	GRI 302: Energy 2016: 302-1: Energy consumption within the organisation	n.a.
E1 E1-5 38 a	AR 33	Fuel consumption from coal and coal products	33	GRI 302: Energy 2016: 302-1: Energy consumption within the organisation	n.a.
E1 E1-5 38 b	AR 33	Fuel consumption from crude oil and petroleum products	33	GRI 302: Energy 2016: 302-1: Energy consumption within the organisation	n.a.
E1 E1-5 38 c	AR 33	Fuel consumption from natural gas	33	GRI 302: Energy 2016: 302-1: Energy consumption within the organisation	n.a.
E1 E1-5 38 d	AR 33	Fuel consumption from other fossil sources	33	GRI 302: Energy 2016: 302-1: Energy consumption within the organisation	n.a.
E1 E1-5 38 e	AR 33	Consumption of purchased or acquired electricity, heat, steam, or cooling from fossil sources	33	GRI 302: Energy 2016: 302-1: Energy consumption within the organisation	n.a.
E1 E1-5 39		Non-renewable energy production	33	n.a.	n.a.
E1 E1-5 39		Renewable energy production	33	n.a.	n.a.
E1 E1-6 44	AR 39	Gross scopes 1, 2, 3 and total GHG emissions - GHG emissions per scope [table]	33–34	GRI 305: Emissions 2016: 305-1 Direct (Scope 1) GHG emissions GRI 305: Emissions 2016: 305-2 Energy indirect (Scope 2) GHG emissions GRI 305: Emissions 2016: 305-3 Other indirect (Scope 3) GHG emissions	IFRS S2.29(a)(i)
E1 E1-6 AR 46 d		Gross scopes 1, 2, 3 and total GHG emissions - Scope 3 GHG emissions (GHG Protocol) [table]	35–37	n.a.	n.a.
E1 E1-6 47		Disclosure of significant changes in definition of what constitutes reporting undertaking and its value chain and explanation of their effect on year-to-year comparability of reported GHG emissions	34	n.a.	IFRS S2.29(a)(iii)$
E1 E1-6 AR 39 b		Disclosure of methodologies, significant assumptions and emissions factors used to calculate or measure GHG emissions	35–37	GRI 305: Emissions 2016: 305-1 Direct (Scope 1) GHG emissions GRI 305: Emissions 2016: 305-2 Energy indirect (Scope 2) GHG emissions GRI 305: Emissions 2016: 305-3 Other indirect (Scope 3) GHG emissions	IFRS S2.B38-B57 IFRS S2.29(a)(iii)
E1 E1-6 AR 42 c		Disclosure of the effects of significant events and changes in circumstances (relevant to its GHG emissions) that occur between the reporting dates of the entities in its value chain and the date of the undertaking’s general purpose financial statements	37	n.a.	IFRS S2.B19
E1 E1-6 AR 43 c		biogenic emissions of CO2 from the combustion or bio-degradation of biomass not included in scope 1 GHG emissions	35	GRI 305: Emissions 2016: 305-1 Direct (Scope 1) GHG emissions	n.a.
E1 E1-6 AR 45 d		Disclosure of types of contractual instruments used for sale and purchase of energy bundled with attributes about energy generation or for unbundled energy attribute claims	35	GRI 305: Emissions 2016: 305-1 Direct (Scope 1) GHG emissions GRI 305: Emissions 2016: 305-2 Energy indirect (Scope 2) GHG emissions	IFRS S2.B31
E1 E1-6 AR 46 g		Percentage of GHG scope 3 calculated using primary data	37	n.a.	n.a.
E1 E1-6 AR 46 i		Disclosure of why scope 3 GHG emissions category has been excluded	37	GRI 305: Emissions 2016: 305-3 Other indirect (Scope 3) GHG emissions	n.a.
E1 E1-6 AR 46 i		List of scope 3 GHG emissions categories included in inventory	37	GRI 305: Emissions 2016: 305-3 Other indirect (Scope 3) GHG emissions	IFRS S2.B32
E1 E1-6 AR 46 h		Disclosure of reporting boundaries considered and calculation methods for estimating scope 3 GHG emissions	37	n.a.	n.a.
E1 E1-6 53	AR 53	GHG emissions intensity, location-based (total GHG emissions per net revenue)	34	GRI 305: Emissions 2016: 305-4 GHG emissions intensity	n.a.
E1 E1-9 AR 69 b		Disclosure of whether and how assessment of assets and business activities considered to be at material physical risk relies on or is part of process to determine material physical risk and to determine climate scenarios	37–38	n.a.	n.a.
E3 E3.IRO-1 8 a	AR 1- AR 15	Disclosure of whether and how assets and activities have been screened in order to identify actual and potential water and marine resources-related impacts, risks and opportunities in own operations and upstream and downstream value chain and methodologies, assumptions and tools used in screening [text block]	43	GRI 303: Water and Effluents 2018: 303-1 Interactions with water as a shared resource	n.a.
E3 E3-1 12a	AR 16 - AR 18	Disclosure of whether and how policy addresses water management	43–44	n.a.	n.a.
E3 E3-1 12a i	AR 16 - AR 18	Disclosure of whether and how policy addresses the use and sourcing of water and marine resources in own operations	43–44	n.a.	n.a.
E3 E3-1 12 c	AR 16 - AR 18	Disclosure of whether and how policy addresses commitment to reduce material water consumption in areas at water risk	43–44	n.a.	n.a.
E3 E3-4 28 b	AR 28	Total water consumption in areas at water risk, including areas of high-water stress	44	GRI 303: Water and Effluents 2018: 303-5 Water consumption	n.a.
E3 E3-4 28 e	AR 29	Disclosure of contextual information regarding water consumption	44	GRI 303: Water and Effluents 2018: 303-5 Water consumption	n.a.
E3 E3-4 28 e	AR 29	Share of the measure obtained from direct measurement, from sampling and extrapolation, or from best estimates	44	GRI 303: Water and Effluents 2018: 303-5 Water consumption	n.a.
E5 E5-1 15a		Disclosure of whether and how policy addresses transitioning away from use of virgin resources, including relative increases in use of secondary (recycled) resources	40	n.a.	n.a.
E5 E5-1 15b		Disclosure of whether and how policy addresses sustainable sourcing and use of renewable resources	40	n.a.	n.a.
E5 E5-3 24	AR 16	Disclosure of how target relates to resources (resource use and circular economy)	41	n.a.	n.a.
E5 E5-3 24 b		Disclosure of how target relates to increase of circular material use rate	41	n.a.	n.a.
E5 E5-3 24 c	AR 17	Disclosure of how target relates to minimization of primary raw material	41	n.a.	n.a.
E5 E5-3 24 e		Target relates to waste management	41	n.a.	n.a.
E5 E5-3 24 e		Disclosure of how target relates to waste management	41	n.a.	n.a.
E5 E5-5 37 a		Total waste generated	41	GRI 306: Waste 2020: 306-3 Waste generated	n.a.
E5 E5-5 37 b	AR 31	Waste diverted from disposal, breakdown by hazardous and non-hazardous waste and treatment type	41	GRI 306: Waste 2020: 306-4 Waste diverted from disposal	n.a.
E5 E5-5 37 c	AR 32	Waste directed to disposal, breakdown by hazardous and non-hazardous waste and treatment type	41	GRI 306: Waste 2020: 306-4 Waste diverted from disposal	n.a.
E5 E5-5 37 d		Non-recycled waste	41	n.a.	n.a.
E5 E5-5 37 d		Percentage of non-recycled waste	41	n.a.	n.a.
E5 E5-5 39		Total amount of hazardous waste	41	GRI 306: Waste 2020: 306-3 Waste generated	n.a.
S1 S1.SBM-3 14	AR 6 - AR7	All people in its own workforce who can be materially impacted by undertaking are included in scope of disclosure under ESRS 2	57	n.a.	n.a.
S1 S1.SBM-3 14 b		Material negative impacts occurrence (own workforce)	58	n.a.	n.a.
S1 S1.SBM-3 14 c		Description of activities that result in positive impacts and types of employees and non-employees in its own workforce that are positively affected or could be positively affected	57	n.a.	n.a.
S1 S1.SBM-3 15	AR 8	Disclosure of whether and how understanding of people in its own workforce with particular characteristics, working in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed	63–64	n.a.	n.a.
S1 S1-1 20		Description of relevant human rights policy commitments relevant to own workforce	59	GRI 2: General Disclosures 2021: 2-23 Policy commitments	n.a.
S1 S1-1 20a		Disclosure of general approach in relation to respect for human rights including labor rights, of people in its own workforce	59	GRI 2: General Disclosures 2021: 2-23 Policy commitments	n.a.
S1 S1-1 20b		Disclosure of general approach in relation to engagement with people in its own workforce	59	GRI 2: General Disclosures 2021: 2-29 Approach to stakeholder engagement	n.a.
S1 S1-1 20c		Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts	59	GRI 3: Material Topics 2021: 3-3 Management of material topics	n.a.
S1 S1-1 21	AR 12	Disclosure of whether and how policies are aligned with relevant internationally recognized instruments	59	GRI 2: General Disclosures 2021: 2-23 Policy commitments	n.a.
S1 S1-1 23		Workplace accident prevention policy or management system is in place	59	GRI 403: Occupational health and safety 2018: 403-1 Occupational health and safety management system	n.a.
S1 S1-1 24a		Specific policies aimed at elimination of discrimination are in place	60	GRI 3: Material Topics 2021: 3-3 Management of material topics	n.a.
S1 S1-1 24b	AR 15 - AR 16	Grounds for discrimination are specifically covered in policy	60	n.a.	n.a.
S1 S1-1 24c		Disclosure of specific policy commitments related to inclusion and (or) positive action for people from groups at particular risk of vulnerability in own workforce	60	GRI 2: General Disclosures 2021: 2-23 Policy commitments	n.a.
S1 S1-2 28		Disclosure of steps taken to gain insight into perspectives of people in its own workforce that may be particularly vulnerable to impacts and (or) marginalized	60-62	GRI 2: General Disclosures 2021: 2-29 Approach to stakeholder engagement	n.a.
S1 S1-3 32 b	AR 28	Disclosure of specific channels in place for its own workforce to raise concerns or needs directly with undertaking and have them addressed	62	GRI 2: General Disclosures 2021: 2-25 Processes to remediate negative impacts GRI 403: Occupational health and safety 2018: 403-2 Hazard identification, risk assessment, and incident investigation	n.a.
S1 S1-3 32 c		Grievance or complaints handling mechanisms related to employee matters exist	62	n.a.	n.a.
S1 S1-3 32 d		Disclosure of processes through which undertaking supports or requires availability of channels	62	GRI 2: General Disclosures 2021: 2-26 Mechanisms for seeking advice and raising concerns	n.a.
S1 S1-4 38 a	AR 42	Description of action taken, planned or underway to prevent or mitigate negative impacts on own workforce	62-64	GRI 3: Material Topics 2021: 3-3 Management of material topics GRI 403: Occupational health and safety 2018: 403-9 Work-related injuries GRI 403: Occupational health and safety 2018: 403-10 Work-related ill health	n.a.
S1 S1-4 38 d	AR 38 - AR 39	Description of how effectiveness of actions and initiatives in delivering outcomes for own workforce is tracked and assessed	64	GRI 3: Material Topics 2021: 3-3 Management of material topics	n.a.
S1 S1-4 41	AR 37	Disclosure of whether and how it is ensured that own practices do not cause or contribute to material negative impacts on own workforce	61–62	n.a.	n.a.
S1 S1-6 50 a	AR 57	Number of employees (head count)	65	GRI 2: General Disclosures 2021: 2-7 Employees GRI 405: Diversity and equal opportunity 2018: 405-1 Diversity of governance bodies and employees	n.a.
S1 S1-6 50 a	AR 57	Average number of employees (head count)	65	GRI 2: General Disclosures 2021: 2-7 Employees GRI 405: Diversity and equal opportunity 2018: 405-1 Diversity of governance bodies and employees	n.a.
S1 S1-6 50 a	AR 57	Number of employees in countries with 50 or more employees representing at least 10% of total number of employees	65	GRI 2: General Disclosures 2021: 2-7 Employees GRI 405: Diversity and equal opportunity 2018: 405-1 Diversity of governance bodies and employees	n.a.
S1 S1-6 50 a	AR 57	Average number of employees in countries with 50 or more employees representing at least 10% of total number of employees	65	GRI 2: General Disclosures 2021: 2-7 Employees GRI 405: Diversity and equal opportunity 2018: 405-1 Diversity of governance bodies and employees	n.a.
S1 S1-6 50 c	AR 59	Number of employees who have left undertaking	65	GRI 401: Employment 2016: 401-1 New employee hires and employee turnover	n.a.
S1 S1-6 50 c		Percentage of employee turnover	65	GRI 401: Employment 2016: 401-1 New employee hires and employee turnover	n.a.
S1 S1-6 50 d	AR 60	Description of methodologies and assumptions used to compile data (employees)	65	GRI 2: General Disclosures 2021: 2-7 employees	n.a.
S1 S1-6 50 d i		Employees numbers are reported in head count or full-time equivalent	65	GRI 2: General Disclosures 2021: 2-7 employees	n.a.
S1 S1-6 50 d ii		Employees numbers are reported at end of reporting period/average/other methodology	65	GRI 2: General Disclosures 2021: 2-7 employees	n.a.
S1 S1-6 50 e	AR 58	Disclosure of contextual information necessary to understand data (employees)	65	GRI 2: General Disclosures 2021: 2-7 employees	n.a.
S1 S1-6 50 f		Disclosure of cross-reference of information reported under paragraph 50 (a) to most representative number in financial statements	65	n.a.	n.a.
S1 S1-9 66a		Gender distribution in number of employees (head count) at top management level	66	GRI 405: Diversity and equal opportunity 2018: 405-1 Diversity of governance bodies and employees	n.a.
S1 S1-9 66 a		Gender distribution in percentage of employees at top management level (this datapoint is the same as our committed datapoint ‘proportion of women in senior management roles’)	66	GRI 405: Diversity and equal opportunity 2018: 405-1 Diversity of governance bodies and employees	n.a.
S1 S1-9 66 b		Distribution of employees (head count) under 30 years old	66	GRI 405: Diversity and equal opportunity 2018: 405-1 Diversity of governance bodies and employees	n.a.
S1 S1-9 66 b		Distribution of employees (head count) between 30 and 50 years old	66	GRI 405: Diversity and equal opportunity 2018: 405-1 Diversity of governance bodies and employees	n.a.
S1 S1-9 66 b		Distribution of employees (head count) over 50 years old	66	GRI 405: Diversity and equal opportunity 2018: 405-1 Diversity of governance bodies and employees	n.a.
S1 S1-9 AR 71		Disclosure of own definition of top management used	66	n.a.	n.a.
S1 S1-14 88 a	AR 80	Percentage of people in its own workforce who are covered by health and safety management system based on legal requirements and (or) recognized standards or guidelines	66	GRI 403: Occupational health and safety 2018: 403-8 Workers covered by an occupational health and safety management system	n.a.
S1 S1-14 88 b	AR 82, AR 89 - AR91	Number of fatalities in own workforce as result of work-related injuries and work-related ill health	66	GRI 403: Occupational health and safety 2018: 403-9 Work-related injuries GRI 403: Occupational health and safety 2018: 403-10 Work-related ill health	n.a.
S1 S1-14 88 c	AR 89 - AR 91	Number of recordable work-related accidents for own workforce	66	GRI 403: Occupational health and safety 2018: 403-9 Work-related injuries	n.a.
S1 S1-14 88 c	AR 89 - AR 91	Rate of recordable work-related accidents for own workforce	66	GRI 403: Occupational health and safety 2018: 403-9 Work-related injuries	n.a.
S1 S1-14 88 d		Number of cases of recordable work-related ill health of employees	66	GRI 403: Occupational health and safety 2018: 403-9 Work-related injuries	n.a.
S1 S1-14 88 e	AR 95	Number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health related to employees	66	n.a.	n.a.
S1 S1-17 103 a		Number of incidents of discrimination and harassment [table]	67	GRI 406: Non-discrimination 2016: 406-1 Incidents of discrimination and corrective action taken	n.a.
S1 S1-17 103 d	AR 103-AR 106	Disclosure of contextual information necessary to understand data and how data has been compiled (work-related grievances, incidents and complaints related to social and human rights matters)	67	GRI 2: General Disclosures 2021: 2-27 Compliance with laws and regulations	n.a.
S1 S1-17 104 a	AR 103-AR 106	No severe human rights incidents connected to own workforce have occurred	67	GRI 3: Material topics 2021: 3-3 Management of material topics	n.a.
S2 S2.SBM-3 11 a		Description of types of value chain workers subject to material impacts	68	n.a.	n.a.
S2 S2.SBM-3 11 d		Description of activities that result in positive impacts and types of value chain workers that are positively affected or could be positively affected	69	n.a.	n.a.
S2 S2.SBM-3 11 e		Description of material risks and opportunities arising from impacts and dependencies on value chain workers	68	n.a.	n.a.
S2 S2-1 17		Description of relevant human rights policy commitments relevant to value chain workers	69–71	GRI 2: General Disclosures 2021: 2-23 Policy commitments	n.a.
S2 S2-1 17a		Disclosure of general approach in relation to respect for human rights relevant to value chain workers	70	GRI 2: General Disclosures 2021: 2-23 Policy commitments	n.a.
S2 S2-1 17b		Disclosure of general approach in relation to engagement with value chain workers	69	GRI 2: General Disclosures 2021: 2-23 Policy commitments GRI 2: General Disclosures 2021: 2-29 Approach to stakeholder engagement	n.a.
S2 S2-1 17 c		Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts	69–70	GRI 2: General Disclosures 2021: 2-23 Policy commitments GRI 2: General Disclosures 2021: 2-25 Processes to remediate negative impacts	n.a.
S2 S2-1 18		Policies explicitly address trafficking in human beings, forced labor or compulsory labor and child labour	70	GRI 3: Material topics 2021: 3-3 Management of material topics GRI 408:Child labor 2016: 408-1 Operations and suppliers at significant risk for incidents of child labor GRI 409: Forced or compulsary labor 2016: 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor	n.a.
S2 S2-1 18		Undertaking has supplier code of conduct	70	GRI 2: General Disclosures 2021: 2-24 Embedding policy commitments	n.a.
S2 S2-1 19	AR 14	Disclosure of whether and how policies are aligned with relevant internationally recognized instruments	70	GRI 2: General Disclosures 2021: 2-23 Policy commitments	n.a.
S2 S2-1 19		Disclosure of extent and indication of nature of cases of non-respect of the UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve value chain workers	70	n.a.	n.a.
S2 S2-2 22	AR 20	Disclosure of whether and how perspectives of value chain workers inform decisions or activities aimed at managing actual and potential impacts	71	GRI 3: Material topics 2021: 3-3 Management of material topics	n.a.
S2 S2-2 22 a		Engagement occurs with value chain workers or their legitimate representatives directly, or with credible proxies	71	GRI 3: Material topics 2021: 3-3 Management of material topics	n.a.
S2 S2-2 22 b	AR 18	Disclosure of stage at which engagement occurs, type of engagement and frequency of engagement	71	GRI 3: Material topics 2021: 3-3 Management of material topics	n.a.
S2 S2-2 22 c	AR 17 - AR 18	Disclosure of function and most senior role within undertaking that has operational responsibility for ensuring that engagement happens and that results inform undertakings approach	71	GRI 3: Material topics 2021: 3-3 Management of material topics	n.a.
S2 S2-3 27 b	AR 22	Disclosure of specific channels in place for value chain workers to raise concerns or needs directly with undertaking and have them addressed	72	GRI 2: General Disclosures 2021: 2-25 Processes to remediate negative impacts	n.a.
S2 S2-3 27 c		Disclosure of processes through which undertaking supports or requires availability of channels	72	n.a.	n.a.
S2 S2-3 27 d	AR 27	Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured	72	n.a.	n.a.
S3 S3.SBM-3 9 a)	AR 7	Description of types of affected communities subject to material impacts	73	n.a.	n.a.
S3 S3.SBM-3 9 c		Description of activities that result in positive impacts and types of affected communities that are positively affected or could be positively affected	73	n.a.	n.a.
S3 S3.SBM-3 9 d		Description of material risks and opportunities arising from impacts and dependencies on affected communities	73	n.a.	n.a.
S3 S3-1 15		Disclosure of any particular policy provisions for preventing and addressing impacts on indigenous peoples	74	n.a.	n.a.
S3 S3-1 16		Description of relevant human rights policy commitments relevant to affected communities	74	GRI 2: General Disclosures 2021: 2-23 Policy commitments	n.a.
S3 S3-1 16 a		Disclosure of general approach in relation to respect for human rights of communities, and indigenous peoples specifically	74	GRI 2: General Disclosures 2021: 2-23 Policy commitments	n.a.
S3 S3-1 17	AR 10	Disclosure of whether and how policies are aligned with relevant internationally recognized instruments	70	GRI 2: General Disclosures 2021: 2-23 Policy commitments	n.a.
S3 S3-3 27 b		Disclosure of specific channels in place for affected communities to raise concerns or needs directly with undertaking and have them addressed	75	GRI 2: General Disclosures 2021: 2-25 Processes to remediate negative impacts GRI 413: Local communities 2016: 413-1 Operations with local community engagement, impact assessments, and development programs	n.a.
S3 S3-3 27 d		Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured	75	n.a.	n.a.
S4 S4.SBM-3 10 a		Description of types of consumers and end-users subject to material impacts	76	n.a.	n.a.
S4 S4.SBM-3 10 c		Description of activities that result in positive impacts and types of consumers and end-users that are positively affected or could be positively affected	76	n.a.	n.a.
S4 S4.SBM-3 10 d		Description of material risks and opportunities arising from impacts and dependencies on consumers and end-users	76	n.a.	n.a.
G1 G1.GOV-1 5a		Disclosure of role of administrative, management and supervisory bodies related to business conduct	79	GRI 2: General Disclosures 2021: 2-12 Role of the highest governance body in overseeing the management of impacts	n.a.
G1 G1.GOV-1 5 b		Disclosure of expertise of administrative, management and supervisory bodies on business conduct matters	79	GRI 2: General Disclosures 2021: 2-9 Governance structure and composition	n.a.
G1 G1-1 9	AR 1	Description of how the undertaking establishes, develops, promotes and evaluates its corporate culture	79	GRI 2: General Disclosures 2021: 2-16: Communication of critical concerns GRI 2: General Disclosures 2021: 2-23, Policy commitments GRI 2: General Disclosures 2021: 2-24: Embedding policy commitments	n.a.
G1 G1-1 10a		Description of the mechanisms for identifying, reporting and investigating concerns about unlawful behavior or behavior in contradiction of its code of conduct or similar internal rules	83	GRI 2: General Disclosures 2021: 2-26 Mechanisms for seeking advice and raising concerns	n.a.
G1 G1-1 10 e		Undertaking is committed to investigate business conduct incidents promptly, independently and objectively	83	n.a.	n.a.
G1 G1-1 10 g		Information about policy for training within organization on business conduct	83	GRI 2: General Disclosures 2021: 2-24 Embedding policy commitments	n.a.
G1 G1-2 15 a	AR 2 - AR 3	Description of approaches in regard to relationships with suppliers, taking account risks related to supply chain and impacts on sustainability matters	84	GRI 3: Material topics 2021: 3-3 Management of material topics	n.a.
G1 G1-2 15 b	AR 2 - AR 3	Disclosure of whether and how social and environmental criteria are taken into account for selection of supply-side contractual partners	84–87	GRI 308: Supplier Environmental Assessment 2016: 308-1 New suppliers that were screened using environmental criteria GRI 414:Supplier Social Assessment 2016: 414-1 New suppliers that were screened using social criteria	n.a.
G1 G1-3 18 a	AR 5 - AR 6	Information about procedures in place to prevent, detect, and address allegations or incidents of corruption or bribery	88	GRI 2: General Disclosures 2021: 2-26 Mechanisms for seeking advice and raising concerns GRI 3: Material Topics 2021: 3-3 Management of material topics	n.a.
G1 G1-3 20		Information about how policies are communicated to those for whom they are relevant (prevention and detection of corruption or bribery)	88–89	GRI 205: Anti-corruption 2016: 205-2 Communication and training about anti-corruption policies and procedures	n.a.
G1 G1-3 21 a		Information about nature, scope and depth of anti-corruption or anti-bribery training programs offered or required	89–91	n.a.	n.a.

Footnotes

Please note that we are using ESRS definitions and breakdowns whenever the definitions and breakdowns provided by GRI differed from the one required by ESRS.
Please note that we are using ESRS definitions and breakdowns whenever the definitions and breakdowns provided by ISSB differed from the one required by ESRS.

SASB

SASB - Electrical & Electronic Equipment
Topic	Metric	Category	Unit of Measure	Code	ABB answer
Energy Management	a. Total Energy Consumed (Gigajoules)	Quantitative	Gigajoules (GJ)	RT-EE-130a.1	4650400.8
	b. Percentage Grid Electricity (%)		Percentage (%)		68%
	c. Percentage Renewable (%)		Percentage (%)		69%
Hazardous Waste Management	a. Amount of hazardous waste generated, percentage recycled (Metric tons, %)	Quantitative	Metric tons (t), Percentage (%)	RT-EE-150a.1	6,201, 60% (Increase due to warehouse clean-ups in several sites for electronics)
Hazardous Waste Management	b. Number and aggregate quantity of reportable spills, quantity recovered (Number, Kilograms)		Number, Kilogrammes (kg)	RT-EE-150a.2	1 spill, 470 liters of oil, none recovered.
Product Safety	a. Number of recalls issued, total units recalled (Number)	Quantitative	Number	RT-EE-250a.1	a. As of 2024, this number is not available on an aggregated level at ABB.
Product Safety	b. Total amount of monetary losses as a result of legal proceedings associated with product safety		Presentation currency	RT-EE-250a.2	b. Not applicable. Due to NDA agreements with third parties, we are unable to disclose monetary values resulting from legal proceedings with these third parties.
Product Lifecycle Management	a. Percentage of products by revenue that contain IEC 62474 declarable substances (% by revenue)		Percentage (%) by revenue	RT-EE-410a.1	As of 2024, we are unable to respond to this question. Please refer to the section “Circularity” in the Sustainability Statements.
	b. Percentage of eligible products, by revenue, certified to an energy efficiency certification (% by revenue)	Quantitative	Percentage (%) by revenue	RT-EE-410a.2	Only applicable to North America products. All ABB products are included in point c.
	c. Revenue from renewable energy related and energy efficiency related products (Reporting currency)		Presentation currency	RT-EE-410a.3	Using the EU taxonomy as reference: In 2024, ABB reached a 0% Taxonomy-aligned revenue under the Climate Change Mitigation environmental objective that covers partially this requirement. For further details please refer to ABB's EU Taxonomy disclosures in the Sustainability Statement.
Materials sourcing	a. Description of the management risks associated with the use of critical material (Discussion & Analysis)	Discussion and Analysis	n.a.	RT-EE-440a.1	Please refer to the sections “Circularity” and “Responsible sourcing” in the Sustainability Statements.
Business ethics	Description of policies and practices for prevention of:
	a. Corruption and bribery and anti-competitive behaviour (Discussion & Analysis)	Discussion and Analysis	n.a.	RT-EE-510a.1	Please refer to the section “Integrity and transparency” in the Sustainability Statement.
	b. Total amount of monetary losses as a result of legal proceedings associated with bribery or corruption (Reporting currency)	Quantitative	Presentation currency	RT-EE-510a.2	b. Immaterial amount associated with the resolution in Germany of the legacy Kusile enforcement matter.
	c. Total amount of monetary losses as a result of legal proceedings associated with anti-competitive behaviour regulations (Reporting currency)	Quantitative	Presentation currency	RT-EE-510a.3	-
Activity Metrics	a. Number of units produced (Production should be disclosed as number of units produced by product category, where relevant product categories include energy generation, energy delivery, and lighting and indoor climate control electronics.)	Quantitative	Number	RT-EE-000.A	Please refer to the section “Analysis of results of operations” in the Financial Report 2024.
Activity Metrics	b. Number of Employees		Number	RT-EE-000.B	112,769

Swiss Code of Obligations content index

		Page Reference
Swiss CO - Art. 964b paragraph 2	⚫
1	Description of the business model	ABB is a technology leader in electrification and automation, enabling a more sustainable and resource-efficient future. We operate in approximately 100 countries across three regions: Europe, the Americas, and Asia, Middle East and Africa, and generate revenues in numerous currencies. We govern our company through our four Business areas: Electrification, Motion, Process Automation, and Robotics & Discrete Automation and 19 divisions. While the ABB Way provides standardized policies, processes and systems, it also empowers our divisions to take full ownership of and accountability for their respective strategies, performance and resources. More about the ABB’s business model is available in the Financial Report 2024 -> Financial review of ABB Group -> About ABB, Organizational structure, History of the ABB Group, ABB Today, and Businesses.
2	Materiality assessment	Double Materiality Assessment (p.16)
3	Description of policies adopted in relation to:
	• Environmental issues, including CO2 goals	Sustainability at ABB -> Sustainability-related policies (p. 19) Protecting the climate -> Climate change-related policies (p. 29) Committing to Circularity -> Policy commitments to circular resource management (p. 40) Water management at ABB -> Water-related policies (p. 43) Keeping pollution in check (p. 45)
	• Social issues	Sustainability at ABB -> Sustainability-related policies (p. 19) Responsibility for our employees -> Employee-related policies (p. 58) Social protection in the value chain -> Supplier-related policies (p. 68) Protecting vulnerable communities -> Community-related policies (p. 74) Protecting consumers -> Consumer-related policies (p. 76) Good business conduct -> Business conduct-related policies (p. 81)
	• Employee-related issues	Sustainability at ABB -> Sustainability-related policies (p. 19) Responsibility for our employees -> Employee-related policies (p. 58)
	• Respect for human rights	Sustainability at ABB -> Sustainability-related policies (p. 19) Responsibility for our employees -> Employee-related policies (p. 58) Social protection in the value chain -> Supplier-related policies (p. 69) Protecting vulnerable communities -> Community-related policies (p. 74) Good business conduct -> Business conduct-related policies (p. 81)
	• Combatting corruption	Sustainability at ABB -> Sustainability-related policies (p. 19) Good business conduct -> Business conduct-related policies (p. 81)
4	Presentation of the measures taken to implement these policies and an assessment of the effectiveness of these measures	See above sections
5	Description of the main risks related to the matters referred above and how ABB is dealing with these risks, in particular:
	a. Risks that arise from ABB’s own business operations, and	Sustainability at ABB -> Material impacts, risks, and opportunities (p. 14) IRO descriptions in topical chapters -> pp.25, 39, 43, 45, 57, 68, 73, 76, 80 Specific climate risks -> pp. 25, 26, 37
	b. Risks that arise from ABB’s business relationships, products or services (to the extent relevant and proportionate)	Sustainability at ABB -> Material impacts, risks, and opportunities (p. 14) IRO descriptions in topical chapters -> pp.25, 39, 43, 45, 57, 68, 73, 76, 80 Specific climate risks -> pp. 25, 26, 37
6	The main performance indicators for ABB’s activities in relation the matters referred to above	Protecting the climate (p. 24) Committing to Circularity (p. 39) Water management at ABB (p. 43) Responsibility for our employees (p. 57) Social protection in the value chain (p. 68) Protecting vulnerable communities (p. 73) Good business conduct (p. 79)
Swiss CO - Art. 964j and the Ordinance on Due Diligence and Transparency in Relation to Minerals and Metals from Conflict-Affected Areas and Child Labor
	Conflict Minerals	Good business conduct -> Engaging suppliers -> Dealing with conflict minerals and other minerals of concern (p. 86)
	Child labor	Protecting vulnerable communities -> Community-related policies -> Human rights policy and due diligence framework (p. 74)
Swiss CO – Ordinance on Climate Disclosures	⚫
	We fulfill the Swiss Ordinance on Climate Disclosures via relevant ESRS sections; please refer to the ESRS Index table for disclosures under ESRS E-1. Certain disclosures, primarily the risk quantification, are not yet reported.

Note: The relevant content subject to limited assurance is indicated through the use of a dot in the "Assured 2024" column.

EU Taxonomy

2024 ABB assessment results under the EU Taxonomy

EU Taxonomy

In 2024, we conducted a thorough assessment of our revenue streams to evaluate their alignment with the EU Taxonomy criteria. This process involves three key elements:

Substantial Contribution: Demonstrating a significant positive impact toward climate or environmental objectives.
Do No Significant Harm (DNSH): Ensuring our activities do not cause significant harm to other environmental objectives.
Minimum Safeguards: Ensuring minimum governance standards and compliance with social norms, including human and labor rights.

Our analysis revealed that 19% of our revenues in 2024 substantially contributed to the EU Taxonomy objective of climate change mitigation. Despite this positive outcome, we are unable to reach full alignment with the EU Taxonomy requirements due to challenges in meeting the generic DNSH criteria related to pollution.

ABB has robust processes and systems to ensure compliance with regulatory requirements, including RoHS and REACH compliance. However, DNSH criteria for pollution pose challenges due to differences between the required criteria and existing applicable sectoral legislation. While an evaluation against the criteria is underway, we cannot yet reliably confirm criteria fulfillment for all relevant products, and we currently cannot indicate when this will occur.

The full set of disclosures for financial year 2024 can be found in the Environmental section of our latest Sustainability Statement.

Outlook

ABB welcomes the significant progress made over the past years in expanding the EU Taxonomy to include many critical activities, such as manufacturing of electrical equipment, which are essential for advancing a resilient, electrified and decarbonized energy system. This expansion is an important step toward aligning sustainable activities with the needs of the energy transition.

Nonetheless, we believe the EU Taxonomy could even better recognize and acknowledge the manufacturing sector's significant efforts toward adopting more sustainable practices. While seeking to encourage manufacturers to further enhance their sustainability ambitions, the EU Taxonomy must balance ambition with practicality and technological feasibility to not undermine its relevance and usability.

We acknowledge the complexity of developing a unified, comprehensive classification system for sustainable activities and recognize that this will remain work in progress. At ABB, we remain committed to supporting the refinement of the EU Taxonomy and welcome the efforts of the EU Commission to overcome ambiguities and inconsistencies in the EU Taxonomy itself and to streamline it with the other EU Sustainability Reporting requirements via the “Omnibus Regulation”. By addressing the current usability challenges, the EU Taxonomy has the potential to become a powerful driver of sustainable investments and meaningful progress toward a greener future.

Sustainability Statement 2024

Disclosures for the financial year 2024 can be found in the “Appendix” of our latest Sustainability Statement.