GRI content index
and external audit

This report provides comprehensive information on what we are doing on the corporate sustainability front in line with the core standards of the Global Reporting Initiative (GRI). It offers an overview of GIZ’s key topics and the corresponding indicators for the GRI standards.

The United Nations Global Compact is the largest corporate social responsibility initiative. GIZ is a member of the Global Compact and has undertaken to uphold its ten principles.

For GIZ, the 2030 Agenda serves as an overarching frame of reference. The Sustainable Development Goals are an integral part of the planning, implementation and monitoring of all new projects at GIZ.

The German Sustainability Code comprises 20 criteria and supplementary non-financial performance indicators compiled from the Global Reporting Initiative (GRI) and the European Federation of Financial Analysts Societies (EFFAS).

The GRI index, the UNGC index, the goals of the 2030 Agenda and the criteria of the German Sustainability Code are shown in combined form below.

GRI content index

This report was produced in accordance with GRI standards (core option).

GRI 101: Foundation 2016

Our reporting practices

GRI 102: General disclosures 2016

Organizational profile

GRI			UNGC	SDG	The Code*
102-1	Name of the organization	Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH
102-2	Activities, brands, products and services	Our work around the world		1-17	1, 10
102-3	Location of headquarters	Friedrich-Ebert-Allee 36 + 40 53113 Bonn Germany Dag-Hammarskjöld-Weg 1 - 5 65760 Eschborn Germany
102-4	Location of operations	GIZ has two registered offices in Germany, one in Bonn and one in Eschborn. The company is also represented at nine other locations in Germany, as well as over 80 offices around the globe. Worldwide GIZ profile
102-5	Ownership and legal form	Shareholder GIZ profile Imprint
102-6	Markets served	Fiscal 2019 Profile GIZ’s work produces results – worldwide		8, 12	4, 10
102-7	Scale of the organization	Total number of employees: People at GIZ: in figures Total number of offices: GIZ profile Business volume: Fiscal 2019			1
102-8	Information on employees and other workers	People at GIZ: in figures	6	8, 10	14
102-9	Supply chain	Sustainable procurement and events		8	4
102-10	Significant changes to the organization and its supply chain	No significant organisational changes were made in the 2019 reporting period.			4
102-11	Precautionary principle or approach	Risk management at GIZ: minimising risk, averting damage Environmental management at GIZ	7	8, 13, 15	6, 13
102-12	External initiatives	Our sustainability management instruments		16
102-13	Membership of associations	Our sustainability management instruments		16

Strategy

GRI			UNGC	SDG	The Code*
102-14	Statement from senior decision-maker	Foreword by the Management Board	1-10	1-17	1, 3
102-15	Key impacts, risks, and opportunities	Foreword by the Management Board Our strategic direction Influences on GIZ’s work Our strategy 2020–2022 Strategy cycle 2017–2019: what we have achieved How the 2030 Agenda is being implemented at GIZ Our work around the world Our approach: results-based and cost-effective Strategic and systematic sustainability management Climate management in the spotlight Ecological balance	7, 8, 9	1-17	5, 13

Ethics and Integrity

GRI			UNGC	SDG	The Code*
102-16	Values, principles, standards, and norms of behavior	Identity Sustainability Programme 2016-2020 Working together to fight corruption	10	8, 12, 16	5, 6, 7, 20
102-17	Mechanisms for advice and concerns about ethics	Working together to fight corruption Risk management at GIZ: minimising risk, averting damage	10	16	20

Governance

GRI			UNGC	SDG	The Code*
102-18	Governance structure	Our organisation chart GIZ’s official bodies Strategic and systematic sustainability management		8	5
102-19	Delegating authority	Strategic and systematic sustainability management Our organisation chart		8	5
102-20	Executive-level responsibility for economic, environmental, and social topics	Strategic and systematic sustainability management		8	5
102-21	Consulting stakeholders on economic, environmental, and social topics	Engaging in dialogue, learning from one another Our sustainability management instruments		16, 17	9
102-22	GIZ’s official bodies	GIZ’s official bodies		5, 16	5
102-23	Chair of the highest governance body	GIZ’s official bodies Message from the Chair of the Supervisory Board		16	5
102-26	Role of highest governance body in setting purpose, values, and strategy	Values, strategies and objectives are defined by the Management Board, the Management Committee, the Strategy Committee and the Sustainability Board. Strategic leadership is not one of the Supervisory Board’s roles. GIZ’s official bodies Foreword by the Management Board Strategic and systematic sustainability management		12	5
102-29	Identifying and managing economic, environmental, and social impacts	Strategic and systematic sustainability management Our sustainability management instruments		16	5
102-31	Review of economic, environmental, and social topics	Strategic and systematic sustainability management		12	5
102-32	Highest governance body’s role in sustainability reporting	The Director Corporate Sustainability is the highest authority for sustainability reporting and responsible for publishing and the completeness of sustainability reporting. External audits are also conducted. Strategic and systematic sustainability management GRI content index and external audit		12	5
102-33	Communicating critical concerns	Working together to fight corruption Risk management at GIZ: minimising risk, averting damage	10	16	20
102-35	Remuneration policies	Annual statement of accounts Public Corporate Governance Bericht (German Only) People at GIZ: in figures You will find an overview of our remuneration policy in the 2018 Integrated Company Report.	3	8	8, 14

Stakeholder Engagement

GRI			UNGC	SDG	The Code*
102-40	List of stakeholder groups	Stakeholder Dialogue 2018 (p.6) Engaging in dialogue, learning from one another		17	9
102-41	Collective bargaining agreements	As at 31 December 2019, GIZ employed a total of 22,199 staff worldwide. 7,079 of these employees have employment contracts that are subject to German labour law and collective bargaining agreements. This figure represents 31.9% of all GIZ staff. The 15,120 members of GIZ’s national staff have employment contracts concluded in accordance with the local terms of employment in their country of assignment and/or region. A total of 17,656 employees work outside Germany, which accounts for 80% of all GIZ staff. This figure also includes 2,536 seconded staff with employment contracts that are subject to German law. People at GIZ: in figures	3	8	14
102-42	Identifying and selecting stakeholders	Alignment with the AccountAbility Stakeholder Engagement Standard (AA1000SES) 2015. Stakeholder Dialogue 2018		17	9
102-43	Approach to stakeholder engagement	Engaging in dialogue, learning from one another Stakeholder Dialogue 2018		17	9
102-44	Key topics and concerns raised	Our sustainability management instruments Stakeholder Dialogue 2018		17	9

Reporting practice

GRI			UNGC	SDG	The Code*
102-45	Entities included in the consolidated financial statements	GIZ is the entity included in the consolidated financial statements.
102-46	Defining report content and topic Boundaries	Our sustainability management instruments Stakeholder Dialogue 2018 Our reporting practices Influences on GIZ’s work		12	7
102-47	List of material topics	Our sustainability management instruments	1-10	12	2
102-48	Restatements of information	No adjustments have been made.		12	7
102-49	Changes in reporting	Following a decision to focus on the potential to produce results, the materiality matrix has changed. Here are the main topics: climate change mitigation, conservation of natural resources, sustainable procurement, protecting & promoting human rights, sustainable mobility, biodiversity, diversity & gender, compliance & anti-corruption, digitalisation, work-life-balance & staff health, sustainable events, cooperation & partnership management, human resources development, responsible use of funds, learning organisation, corporate social responsibility. Our reporting practices		12	7
102-50	Reporting period	2019/01/01 – 2019/12/31		12
102-51	Date of most recent report	Integrated Company Report 2019: second half of 2020 Integrated Company Report 2018: second half of 2019		12
102-52	Reporting cycle	Annually		12
102-53	Contact point for questions regarding the report	sustainabilityoffice@giz.de GRI content ndex and external audit			5
102-54	Claims of reporting in accordance with the GRI Standards	Our reporting practices		12	7
102-55	GRI content index	GRI content index and external audit		12	2
102-56	External assurance	An external audit will be conducted in winter 2020.		12	7

Economic issues

GRI 201: Economic performance 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Fiscal 2019 Annual statement of accounts 2019
201-1	Direct economic value generated and distributed	Fiscal 2019 Annual statement of accounts 2019		5, 8, 9, 12	18
201-2	Financial implications and other risks and opportunities due to climate change	Message from the Chair of the Supervisory Forweword by the Management Board Thailand: reap & reduce Brazil: forests & diversity	7	8, 13

GRI 204: Procurement practices 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Sustainable procurement and events
204-1	Proportion of spending on local suppliers	Sustainable procurement and events		8, 12	4

GRI 205: Anti-corruption 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Working together to fight corruption
205-1	Operations assessed for risks related to corruption	Working together to fight corruption	10	16	20

Ecological issues

GRI 301: Materials 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Further reducing our consumption of resources
301-1	Materials used by weight or volume	Further reducing our consumption of resources	7, 8	6, 8, 12	11, 12

GRI 302: Energy 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Reducing energy consumption at GIZ locations in Germany and abroad Climate and environmental data 2019
302-1	Energy consumption within the organization	Reducing energy consumption at GIZ locations in Germany and abroad Climate and environmental data 2019	7-9	7, 8, 13	11, 12, 13
302-2	Energy consumption outside of the organization	Reducing energy consumption at GIZ locations in Germany and abroad	7-9	7, 8, 12, 13	11, 12, 13
302-4	Reduction of energy consumption	Reducing energy consumption at GIZ locations in Germany and abroad	7-9	7, 8, 12, 13	11, 12, 13

GRI 303: Water and Effluents 2018

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Further reducing our consumption of resources Climate and environmental data 2019
303-3	Water withdrawal	Further reducing our consumption of resources	7-9	6, 8, 12	11, 12
303-5	Water consumption	Further reducing our consumption of resources Climate and environmental data 2019	7-9	6, 8, 12	11, 12

GRI 304: Biodiversity 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	We build in line with sustainability standards and conserve biodiversity Climate and environmental data 2019
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	We build in line with sustainability standards and conserve biodiversity	7-9	11, 12, 13, 15	11, 12
304-2	Significant impacts of activities, products, and services on biodiversity	We build in line with sustainability standards and conserve biodiversity	7-9	11, 12, 13, 15	11, 12
304-3	Habitats protected or restored	We build in line with sustainability standards and conserve biodiversity	7, 8	11, 12, 13, 15	11, 12

GRI 305: Emissions 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Our climate management activities in Germany and abroad Climate management in the spotlight Climate and environmental data 2019
305-1	Direct (Scope 1) GHG emissions	Our climate management activities in Germany and abroad Climate and environmental data 2019	7-9	8, 13	13
305-2	Energy indirect (Scope 2) GHG emissions	Our climate management activities in Germany and abroad Climate and environmental data 2019	7-9	8, 13	13
305-3	Other indirect (Scope 3) GHG emissions	Our climate management activities in Germany and abroad Climate and environmental data 2019	7-9	8, 13	13
305-5	Reduction of GHG emissions	Our climate management activities in Germany and abroad Climate and environmental data 2019	7-9	8, 13	13
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Our climate management activities in Germany and abroad Climate and environmental data 2019	7	8, 13	13

GRI 306: Effluents and Waste 2018

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Further reducing our consumption of resources Climate and environmental data 2019
306-1	Water discharge by quality and destination	Further reducing our consumption of resources	7, 8	6, 8, 12	12
306-2	Waste by type and disposal method	Further reducing our consumption of resources Climate and environmental data 2019	7-9	6, 8, 12	12

GRI 307: Environmental Compliance 2016

GRI		UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Environmental management at GIZ Our climate management activities in Germany and abroad
307-1	Non-compliance with environmental laws and regulations	In the 2019 reporting period, no instances of non-compliance with laws and/or regulations were identified. Umwelterklärung 2019 (German only)	7	12, 16	20

GRI

UNGC

SDG

The Code*

103-1
103-2
103-3

Management approach

Environmental management at GIZ

Our climate management activities in Germany and abroad

307-1

Non-compliance with environmental laws and regulations

In the 2019 reporting period, no instances of non-compliance with laws and/or regulations were identified.
Umwelterklärung 2019 (German only)

12, 16

GRI 308: Supplier Environmental Assessment 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Sustainable procurement and events
308-1	New suppliers that were screened using environmental criteria	Sustainable procurement and events	7	12, 16	4
308-2	Negative environmental impacts in the supply chain and actions taken	An audit of negative environmental impacts in the supply chain is currently not carried out and further information is therefore not available.	7	12, 16	4, 11

Social issues

GRI 401: Employment 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	People at GIZ: in figures
401-1	New employee hires and employee turnover	People at GIZ: in figures	3, 6	5, 8, 10	1, 8
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Benefits provided to full-time employees are also provided to part-time and temporary employees.	3, 6	5, 8, 10	8, 14, 15

GRI 404: Training and Education 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Employability: a systematic approach to career development
404-1	Average hours of training per year per employee	Employability: a systematic approach to career development	1, 2, 6	4, 5, 8, 10	14, 15, 16
404-2	Programs for upgrading employee skills and transition assistance programs	Employability: a systematic approach to career development	1, 2	5, 8, 10	14, 15, 16
404-3	Percentage of employees receiving regular performance and career development reviews	Employability: a systematic approach to career development	1, 2, 6	5, 8, 10	14, 15, 16

GRI 405: Diversity and Equal Opportunity 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Valuing diversity Gender at GIZ
405-1	Diversity of governance bodies and employees	People at GIZ: in figures	6	5, 8, 10	14, 15, 16

GRI 406: Non-discrimination 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Valuing diversity Gender at GIZ
406-1	Incidents of discrimination and corrective actions taken	GIZ respects the privacy of its employees. All consultations relating to cases of discrimination are confidential and anonymous. Discrimination is not tolerated. All such cases will be fully investigated and the individuals responsible sanctioned. Information is not published or forwarded to third parties.	6	5, 8, 10, 16	14, 15, 16

GRI 412: Human Rights Assessment 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Human rights are the top priority
412-1	Operations that have been subject to human rights reviews or impact assessments	Human rights are the top priority Strengthening and promoting children and their rights	1, 2	1, 4, 5, 8, 10, 12, 16	17
412-2	Employee training on human rights policies or procedures	Human rights are the top priority	1, 2	5, 8, 10, 12, 16	17

GRI 413: Local Communities 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Our work around the world Engaging in dialogue, learning from one another Stakeholder Dialogue 2018
413-1	Operations with local community engagement, impact assessments, and development programs	Our work around the world GIZ’s work produces results – worldwide

GRI 414: Supplier Social Assessment 2016

GRI			UNGC	SDG	The Code*
	Management approach	Sustainable procurement and events
414-1	New suppliers that were screened using social criteria	These kinds of infringements are not examined, which means that it is not possible to identify any points.	1-6	5, 8, 16	4, 14, 17
414-2	Negative social impacts in the supply chain and actions taken	These kinds of infringements are not examined, which means that it is not possible to identify any points.	1-6	5, 8, 16	4, 14, 17

GRI 415: Public Policy 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	GIZ does not make any donations to parties, politicians or associations affiliated with parties. This is in line with regulations against exerting political influence.
415-1	Political contributions	GIZ does not make any donations to parties, politicians or associations affiliated with parties. This is in line with regulations against exerting political influence.	10	16	19

GRI 419: Socioeconomic Compliance 2016

GRI			UNGC	SDG	The Code*
103-1 103-2 103-3	Management approach	Working together to fight corruption
419-1	Non-compliance with laws and regulations in the social and economic area	No instances of non-compliance with laws and regulations were identified during the 2019 reporting period.	10	16	20

*German Sustainability Code (Deutscher Nachhaltigkeitskodex, DNK)

How the 2030 Agenda is being implemented at GIZ

External audit

The Integrated Company Report is externally audited every two years. The 2019 Integrated Company Report will be evaluated as part of an independent audit in winter 2020. The objective is to monitor compliance with the requirements of the Global Reporting Initiative’s Sustainability Reporting Standards (GRI SRS) and the AA1000 AccountAbility standards and to verify the reliability and objectivity of the reported information.

Please do not hesitate to contact us if you have any queries or suggestions or if you would like further information.

Contact
sustainabilityoffice@giz.de

Graphic: GIZ: SDG 12 Responsible consumption and production

GRI standard 102-32, 102-53, 102-54; 102-55; 102-56; German Sustainability Code 2, 5, 7

GRI content index and external audit