GRI index

The Schaeffler Group’s sustainability reporting is conducted in reference to the Global Reporting Initiative (GRI) standards. The interactive index, which is available online, shows the indicators that the company addresses in the report and leads users to the report pages containing this information. The Schaeffler Group is committed to the ten principles of the UN Global Compact in the areas of human rights, occupational standards, environmental protection, and anti-corruption measures. The GRI content index therefore also indicates which GRI indicators simultaneously cover one or more of the UN Global Compact principles. Reference will also be made to the company’s respective contribution to the United Nations Sustainable Development Goals (SDGs).

GRI 1: Foundation

GRI 2: General Disclosures 2021

The organization and its reporting practices

General Disclosure		References and Comments	UNGC Principles	SDGs
2-1	Organizational details	Annual Report 2022 – Organizational structure and business activities
2-2	Entities included in the organization’s sustainability reporting	About the report
2-3	Reporting period, frequency and contact point	About the report
2-4	Restatements of information	In some cases, information and key figures presented in the previous year's report have been corrected as a result of validation processes These are shown accordingly.
2-5	External assurance	Limited Assurance Report of the Independent Auditor regarding the combined separate non-financial report The audit was performed to obtain limited assurance on the condensed separate non-financial report.

Activites and workers

General Disclosure		References and Comments	UNGC Principles	SDGs
2-6	Activities, value chain and other business relationships	Fundamental information about the Schaeffler Group
2-7	Employees	Annual Report 2022 – Organizational structure and business activities Diversity, employees and people development
2-8	Workers who are not employees	Annual Report 2022 – Organizational structure and business activities Diversity, employees and people development

Governance

General Disclosure		References and Comments	UNGC Principles	SDGs
2-9	Governance structure and composition	Annual Report 2022 – Governance structure Corporate governance
2-10	Nomination and selection of the highest governance body	Annual Report 2022 – Report of the supervisory board
2-11	Chair of the highest governance body	Annual Report 2022 – Governing bodies of the company
2-12	Role of the highest governance body in overseeing the management of impacts	Annual Report 2022 – Report of the supervisory board Annual Report 2022 – Report on opportunities and risks Sustainability strategy
2-13	Delegation of responsibility for managing impacts	Corporate governance Sustainability organization
2-14	Role of the highest governance body in sustainability reporting	Sustainability organization Materiality and stakeholder management About the report
2-15	Conflicts of interest	Corporate governance declaration including corporate governance report
2-16	Communication of critical concerns	Annual Report 2022 – Report of the supervisory board Corporate governance
2-17	Collective knowledge of the highest governance body	Corporate governance declaration including corporate governance report Sustainability strategy Materiality and stakeholder management
2-18	Evaluation of the performance of the highest governance body	Remuneration report
2-19	Remuneration policies	Remuneration report Sustainability targets
2-20	Process to determine remuneration	Remuneration report Sustainability targets

Strategy, policies and practices

General Disclosure		References and Comments	UNGC Principles	SDGs
2-22	Statement on sustainable development strategy	Introduction by the Chief Executive Officer
2-23	Policy commitments	Sustainability organization	1 - 10
2-24	Embedding policy commitments	Corporate governance Business integrity
2-25	Processes to remediate negative impacts	Corporate governance Business integrity
2-26	Mechanisms for seeking advice and raising concerns	Business integrity
2-27	Compliance with laws and regulations	Business integrity	1 - 10
2-28	Membership associations	Materiality and stakeholder management

Stakeholder engagement

General Disclosure		References and Comments	UNGC Principles	SDGs
2-29	Approach to stakeholder engagement	Materiality and stakeholder management Responsibility in society and supply chain
2-30	Collective bargaining agreements	Key figures on sustainability (Social) Collective agreements are country-specific matters Therefore, there is no global representation in a key figure. This is only shown for Germany.	3

GRI 3: Material topics 2021

General Disclosure		References and Comments	UNGC Principles	SDGs
3-1	Process to determine material topics	Materiality and stakeholder management About the report
3-2	List of material topics	Materiality and stakeholder management
3-3	Management of material topics	Materiality and stakeholder management

Specific Standard Disclosures

GRI 200: Economic Topics

GRI 201: Economic Performance 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Annual Report 2022 – Course of business 2021 Annual Report 2022 – Group strategy and management Sustainability strategy Sustainability targets Green products Reporting on EU taxonomy	7
201-1	Direct economic value generated and distributed	Annual Report 2022 – Course of business 2021 Key figures on sustainability
201-2	Financial implications and other risks and opportunities due to climate change	Annual Report 2022 – Report on opportunities and risks Annual Report 2022 – Economic environment Sustainability targets Climate neutrality TCFD index	7
201-3	Defined benefit plan obligations and other retirement plans	Annual Report 2022 – Economic environment

GRI 204: Procurement Practices 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Sustainability strategy Responsibility in society and supply chain	6
204-1	Proportion of spending on local suppliers	Annual Report 2022 – Organizational structure and business activities	7

GRI 205: Anti-Corruption 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Annual Report 2022 – Compliance management system Corporate governance	10
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Annual Report 2022 – Notes to the consolidated financial statement	10

GRI 207: Tax 2019

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Annual Report 2022 – Compliance management system Corporate governance
207-1	Approach to tax	Corporate governance
207-2	Tax governance, control, and risk management	Corporate governance
207-3	Tax governance, control, and risk management	Corporate governance

GRI 300: Environmental Topics

GRI 301: Materials 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Resource efficiency and environmental protection Circularity Green products	7, 8, 9
301-2	Recycled input materials used	Key figures on sustainability (Environment)	7, 8, 9

GRI 302: Energy 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Climate neutrality Resource efficiency and environmental protection	7, 8, 9
302-1	Energy consumption within the organization	Climate neutrality Key figures on sustainability (Environment)	7, 8, 9
302-2	Energy indirect (Scope 2) GHG emissions	Climate neutrality Key figures on sustainability (Environment)	7, 8, 10
302-2	Other indirect (Scope 3) GHG emissions	Climate neutrality Key figures on sustainability (Environment)	7, 8, 11
302- 4	Reduction of energy consumption	Key figures on sustainability (Environment)	7, 8, 9

GRI 303: Water and Effluents 2018

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Resource efficiency and environmental protection	7, 8, 9
303-1	Interactions with water as a shared resource	Resource efficiency and environmental protection	7, 8, 9
303-2	Management of water discharge-related impacts	Resource efficiency and environmental protection	7, 8, 9
303-3	Water withdrawal	Key figures on sustainability (Environment)	7, 8, 9

GRI 305: Emissions 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Climate neutrality	7, 8, 9
305-1	Direct (Scope 1) GHG emissions	Key figures on sustainability (Environment)	7, 8, 9
305-2	Energy indirect (Scope 2) GHG emissions	Key figures on sustainability (Environment)	7, 8, 9
305-5	Reduction of GHG emissions	Key figures on sustainability (Environment)	7, 8, 9
305-7	Nitrogen oxides (NO_X), sulfur oxides (SO_X), and other significant air emissions	Key figures on sustainability (Environment)	7, 8, 9

GRI 306: Waste 2020

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Resource efficiency and environmental protection Circularity	7, 8, 9
306-1	Waste generation and significant waste-related impacts	Circularity Key figures on sustainability (Environment)	7, 8, 9
306-2	Management of significant waste-related impacts	Circularity Key figures on sustainability (Environment)	7, 8, 9
306-3	Waste generated	Key figures on sustainability (Environment)	7, 8, 9

GRI 308: Supplier Environmental Assessment 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Corporate governance Responsibility in society and supply chain	7, 8, 9
308-1	New suppliers that were screened using environmental criteria	Key figures on sustainability (Social)	7, 8, 9
308-2	Negative environmental impacts in the supply chain and actions taken	Responsibility in society and supply chain Key figures on sustainability (Social)	7, 8, 9

GRI 400: Social Topics

GRI 401: Employment 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Diversity, employees and people development Occupational health and safety
401-1	New employee hires and employee turnover	Key figures on sustainability (Social)	6
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Diversity, employees and people development
401-3	Parental leave	Key figures on sustainability (Social)	6

GRI 402: Labor/Management Relations 2016

GRI Standards and Disclosure Number				References and Comments		UNGC Principles		SDGs
3-3		Management approach		Diversity, employees and people development		1; 3; 6

GRI 403: Occupational Health and Safety 2018

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Occupational health and safety
403-1	Occupational health and safety management system	Occupational health and safety	3
403-2	Hazard identification, risk assessment, and incident investigation	Key figures on sustainability (Social)
403-3	Occupational health services	Occupational health and safety
403- 4	Worker participation, consultation, and communication on occupational health and safety	Occupational health and safety
403-5	Worker training on occupational health and safety	Occupational health and safety
403-6	Promotion of worker health	Occupational health and safety
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational health and safety
403-8	Workers covered by an occupational health and safety management system	Occupational health and safety
403-9	Work-related injuries	Key figures on sustainability (Social)

GRI 404: Training and Education 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Diversity, employees and people development
404-1	Average hours of training per year per employee	Key figures on sustainability (Social)
404-2	Programs for upgrading employee skills and transition assistance programs	Diversity, employees and people development

GRI 405: Diversity and Equal Opportunity 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Diversity, employees and people development	6
405-1	Diversity of governance bodies and employees	Annual Report 2022 – Mode of operation of the Board of Managing Directors and the Supervisory Board and membership and mode of operation of their committees Key figures on sustainability (Social)	6

GRI 406: Non-discrimination 2016

GRI Standards and Disclosure Number				References and Comments		UNGC Principles		SDGs
3-3		Management approach		Diversity, employees and people development		6

GRI 407: Freedom of Association and Collective Bargaining 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Responsibility in society and supply chain Schaeffler Group Code of Conduct Schaeffler Group Supplier Code	1, 2, 3
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Responsibility in society and supply chain	1, 2, 3

GRI 408: Child Labor 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Responsibility in society and supply chain Schaeffler Group Code of Conduct Schaeffler Group Supplier Code	1, 2, 5
408-1	Operations and suppliers at significant risk for incidents of child labor	Responsibility in society and supply chain Key figures on sustainability (Social)	1, 2, 5

GRI 409: Forced or Compulsory Labor 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Responsibility in society and supply chain Schaeffler Group Code of Conduct Schaeffler Group Supplier Code	1, 2, 4
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Responsibility in society and supply chain Key figures on sustainability (Social)	1, 2, 4

GRI 413: Local Communities 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Sustainability strategy Materiality and stakeholder management Responsibility in society and supply chain	1, 2
413-1	Operations with local community engagement, impact assessments, and development programs	Materiality and stakeholder management Responsibility in society and supply chain	1, 2

GRI 414: Supplier Social Assessment 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Responsibility in society and supply chain Schaeffler Group Code of Conduct Schaeffler Group Supplier Code	1, 2
414-1	New suppliers that were screened using social criteria	Responsibility in society and supply chain Key figures on sustainability (Social)	1, 2
414-2	Negative social impacts in the supply chain and actions taken	Responsibility in society and supply chain Key figures on sustainability (Social)	1, 2

GRI 415: Public Policy 2016

GRI Standards and Disclosure Number				References and Comments		UNGC Principles		SDGs
3-3		Management approach		Sustainability strategy Materiality and stakeholder management		10

GRI 416: Customer Health and Safety 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Corporate governance Product safety and integrity
416-1	Assessment of the health and safety impacts of product and service categories	Product safety and integrity
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Product safety and integrity

GRI 417: Marketing and Labeling 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Product safety and integrity
417-1	Requirements for product and service information and labeling	Product safety and integrity

GRI 418: Customer Privacy 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Corporate governance
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	No substantiated compliants.

Global Reporting Initiative (GRI)

Founded in 1997, this organization uses a participatory procedure to develop criteria for the preparation of sustainability reports.

Global Reporting Initiative (GRI)

Founded in 1997, this organization uses a participatory procedure to develop criteria for the preparation of sustainability reports.

Sustainable Development Goals (SDGs)

As part of the Agenda 2030, the United Nations (UN) has formulated 17 Sustainable Development Goals (SDGs). These encompass economic, ecological and social aspects.