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 provides clickable reference 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 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).

Open all

General Disclosure		References and Comments
2-1	Organizational details	Annual Report 2023 – 1. Fundamentals of the Group
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 shown in the previous year's report were corrected due to validation processes carried out. These are shown accordingly.
2-5	External assurance	Report of the independent auditor The assurance engagement was performed to obtain limited assurance on the combined separate non-financial report.

General Disclosure		References and Comments
2-6	Activities, value chain and other business relationships	Fundamental information about the Schaeffler Group
2-7	Employees	Annual Report 2023 – 1. Fundamentals of the Group Diversity, employees and people development
2-8	Workers who are not employees	Annual Report 2023 - Group management report - 1 Fundamentals of the Group Diversity, employees and people development

General Disclosure		References and Comments
2-9	Governance structure and composition	Annual Report 2023 – 3. Governance structure Corporate governance
2-10	Nomination and selection of the highest governance body	Annual Report 2023 – Report of the supervisory board
2-11	Chair of the highest governance body	Annual Report 2023 – Governing bodies of the company
2-12	Role of the highest governance body in overseeing the management of impacts	Annual Report 2023 – Report of the supervisory board Annual Report 2023 – 4 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 Stakeholder management and materiality analysis About the report
2-15	Conflicts of interest	Annual Report 2023 – 1 Corporate governance declaration including corporate governance report
2-16	Communication of critical concerns	Annual Report 2023 – Report of the supervisory board Corporate governance
2-17	Collective knowledge of the highest governance body	Annual Report 2023 – 1 Corporate governance report including corporate governance declaration Sustainability strategy Stakeholder management and materiality analysis
2-18	Evaluation of the performance of the highest governance body	Annual Report 2023 – Corporate Governace - Remuneration report
2-19	Remuneration policies	Annual Report 2023 – Corporate Governance - Remuneration report Sustainability targets
2-20	Process to determine remuneration	Annual Report 2023 – Corporate Governance - Remuneration report Sustainability targets

General Disclosure		References and Comments	UNGC Principles
2-22	Statement on sustainable development strategy	Introduction by the CEO
2-23	Policy commitments	Sustainability organization The statements made in the Schaeffler Sustainability Report 2022 regarding a responsible tax strategy remain valid. This includes, in particular, that the Schaeffler Group pays taxes where it creates value and does not pursue inappropriate tax structuring strategies.	1 - 10
2-24	Embedding policy commitments	Corporate governance Business integrity
2-25	Processes to remediate negative impacts	Corporate governance Business integrity The statements made in the Schaeffler Sustainability Report 2022 regarding business continuity remain valid, and effective emergency and crisis management will continue to be applied.
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 and interest groups	Stakeholder management and materiality analysis

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

GRI 3: Material topics 2021

General Disclosure		References and Comments
3-1	Process to determine material topics	Stakeholder management and materiality analysis About the report
3-2	List of material topics	Stakeholder management and materiality analysis
3-3	Management of material topics	Stakeholder management and materiality analysis

Specific Standard Disclosures

GRI 204: Procurement Practices 2016

General Disclosure		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 2023 – 1. fundamentals of the Group (production, supply chain management and purchasing)	7

GRI 205: Economic corruption 2016

Standards and Disclosure Number		References and Comments	UNGC Principles
3-3	Management approach	Annual Report 2023 – 3.1 Compliance Management System Business integrity Schaeffler Group Code of Conduct The statements made in the Schaeffler Sustainability Report 2022 regarding lobbying remain valid; in particular, the company pursues high standards with regard to the prevention of corruption, lobbying, money laundering, and white-collar crime. Further information relevant to Schaeffler can be found in the Transparency Register of the Federal Office of Administration.	10
205-1	Operations assessed for risks related to corruption	Annual Report 2023 – 3.1 Compliance management system Annual Report 2023 – 4.3 Risks	10
205-2	Communication and training about anti-corruption policies and procedures	Annual Report 2023 – 3.1 Compliance management system Business integrity Responsibility in society and supply chain	10

GRI 206: Economic competition 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles	SDGs
3-3	Management approach	Annual Report 2023 – 3.1 Compliance management system Corporate governance	10
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Annual Report 2023 – Notes to the consolidated financial statements	10

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
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 consumption outside of the organization	Climate neutrality Key figures on sustainability (Environment)	7, 8, 9
302-3	Energy intensity	Climate neutrality Key figures on sustainability (Environment)	7, 8, 9
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
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
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
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
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 401: Employment 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles
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	Responsibility in society and the supply chain	1, 3, 6

GRI 403: Occupational Health and Safety 2018

GRI Standards and Disclosure Number		References and Comments	UNGC Principles
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
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
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 2023 – 1.3 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 Corporate 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 Corporate 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 Corporate 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 Stakeholder management and materiality analysis Responsibility in society and supply chain	1, 2
413-1	Operations with local community engagement, impact assessments, and development programs	Stakeholder management and materiality analysis Responsibility in society and supply chain	1, 2

GRI 414: Supplier Social Assessment 2016

GRI Standards and Disclosure Number		References and Comments	UNGC Principles
3-3	Management approach	Responsibility in society and supply chain Schaeffler Group Corporate 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 Stakeholder management and materiality analysis The statements made in the Schaeffler Sustainability Report 2022 regarding lobbying remain valid; in particular, the company pursues high standards with regard to the prevention of corruption, lobbying, money laundering, and white-collar crime. Further information relevant to Schaeffler can be found in the Transparency Register of the Federal Office of Administration.	10

GRI 416: Customer Health and Safety 2016

GRI Standards and Disclosure Number		References and Comments
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

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	None.

Previous page NFR index

Next page TCFD-Index