GRI content index
and external assurance
This report provides comprehensive information on what we are doing to ensure corporate sustainability in line with the core standards of the Global Reporting Initiative (GRI). It provides 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 now 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).
With its Integrated Company Report and reporting activities within the framework of the German Sustainability Code, GIZ also follows the recommendation of the German Government’s Public Corporate Governance Code (PCGK) that a non-financial declaration as set out in Section 289 ff. of the German Commercial Code (HGB) be published.
The GRI index, the UNGC index, the goals of the 2030 Agenda, the criteria of the German Sustainability Code and the information required under Section 289b ff. of the German Commercial Code (HGB) are shown in combined form below.
This report was produced in accordance with GRI standards (core option).
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 102-1 | Name of the organization | Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH | ||||
| 102-2 | Activities, brands, products, and services | 1-17 | 10, 18 | Section 289c para. 1 HGB | ||
| 102-3 | Location of headquarters | Friedrich-Ebert-Allee 32 + 36 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 and at over 80 offices around the globe. | ||||
| 102-5 | Ownership and legal form | |||||
| 102-6 | Markets served | 8, 12 | 4, 10 | Section 289c para. 1 HGB | ||
| 102-7 | Scale of the organization | Total number of employees: People at GIZ GIZ profile, Worldwide Quantity of products and services provided: | ||||
| 102-8 | Information on employees and other workers | 6 | 8 | 14 | Section 289c para. 2 (2) HGB | |
| 102-9 | Supply chain | 1, 2, 3, 4, 5, 8 | 8 | 4 | ||
| 102-10 | Significant changes to the organization and its supply chain | The move to the new Bonn Campus on Friedrich-Ebert-Allee 32 was completed in the 2020 reporting period. The building on Friedrich-Ebert-Allee 40 in Bonn was vacated. | 4 | |||
| 102-11 | Precautionary principle or approach | Minimising risk, averting damage | 7 | 13, 15 | 6, 12, 13 | Section 289c para. 2 (1, 3) HGB |
| 102-12 | External initiatives | 16 | ||||
| 102-13 | Membership of associations | 16 | ||||
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 102-14 | Statement from senior decision-maker | 8 | 1-17 | 1, 3 | ||
| 102-15 (not required for ‘Core’) | Key impacts, risks, and opportunities | Foreword by the Management Board | 7, 8, 9 | 1-17 | 3 | |
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 102-16 | Values, principles, standards, and norms of behavior | Systematic and strategic: Sustainable. The obvious choice | 1, 2, 6, 7, 10 | 5, 8, 12, 16 | 6, 7, 14, 20 | Section 289c para. 2 (2) HGB |
| 102-17 (not required for ‘Core’) | Mechanisms for advice and concerns about ethics | Protecting sensitive data | 1, 2, 6, 10 | 16 | 20 | Section 289c para. 2 (2) HGB |
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 102-18 | Governance structure | 16 | 5 | |||
| 102-19 (not required for ‘Core’) | Delegating authority | Our organisation chart | 16 | 5 | ||
| 102-20 (not required for ‘Core’) | Executive-level responsibility for economic, environmental, and social topics | Strategic and systematic sustainability management (IUB 2019) | 8 | 5 | ||
| 102-21 (not required for ‘Core’) | Consulting stakeholders on economic, environmental, and social topics | 16, 17 | 9, 14 | |||
| 102-22 (not required for ‘Core’) | Composition of the highest governance body and its committees | 16 | 5 | |||
| 102-23 (not required for ‘Core’) | Chair of the highest governance body | Message from the Chair of the Supervisory Board | 16 | 5 | ||
| 102-26 (not required for ‘Core’) | 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. Our official bodies Strategic and systematic sustainability management (IUB 2019) | 16 | 5 | ||
| 102-29 (not required for ‘Core’) | Identifying and managing economic, environmental, and social impacts | Worldwide change: opportunities and risks Our sustainability management instruments | 1, 2, 6, 7, 8, 9 | 7, 12, 13, 15, 16 | 1, 2, 3, 6, 7, 12, 13, 14, 17 | Section 289c para. 2 (3) HGB |
| 102-31 (not required for ‘Core’) | Review of economic, environmental, and social topics | Engaging in dialogue | 8, 12, 16 | 1, 7 | ||
| 102-32 (not required for ‘Core’) | Highest governance body’s role in sustainability reporting | The Director Corporate Sustainability is the highest authority with regard to sustainability reporting. They approve the content and verify the completeness of the Sustainability Report. In addition to this, an external audit is carried out every two years. | 12 | 5 | ||
| 102-33 (not required for ‘Core’) | Communicating critical concerns | Working together to fight corruption | 10 | 16 | 20 | |
| 102-35 (not required for ‘Core’) | Remuneration policies | Annual Statement of Accounts 2019 | 8 | 8, 14, 15 | Section 289c para. 2 (2) HGB | |
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 102-40 | List of stakeholder groups | Stakeholder Dialogue on Sustainability 2018 (p. 6) | 17 | 9 | ||
| 102-41 | Collective bargaining agreements | As at 31 December 2020, GIZ employed a total of 23,614 staff worldwide. 7,626 of these employees have employment contracts that are subject to German labour law and collective bargaining agreements. This figure represents 32.3% of all staff. The 15,988 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 18,607 employees work outside Germany, which accounts for 80% of all GIZ staff. This figure also includes 2,619 seconded experts with employment contracts that are subject to German law. | 8 | 14, 15 | Section 289c para. 2 (2) HGB | |
| 102-42 | Identifying and selecting stakeholders | Alignment with the AccountAbility Stakeholder Engagement Standard (AA1000SES) 2015. Stakeholder Dialogue on Sustainability 2018 | 17 | 9 | ||
| 102-43 | Approach to stakeholder engagement | Stakeholder Dialogue on Sustainability 2018 | 17 | 9, 14 | Section 289c para. 2 (2, 3) HGB | |
| 102-44 | Key topics and concerns raised | Stakeholder Dialogue on Sustainability 2018 | 17 | 9 | ||
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 102-45 | Entities included in the consolidated financial statements | The entity included in the consolidated financial statements is the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH. | ||||
| 102-46 | Defining report content and topic boundaries | Engaging in dialogue | 12 | 7 | ||
| 102-47 | List of material topics |
We report on our material topics in the following sections: 1. Climate change mitigation
2. Conservation of natural resources
3. Sustainable procurement
4. Protecting & promoting human rights
5. Sustainable mobility
6. Biodiversity
7. Diversity & Gender
8. Compliance & anti-corruption
9. Digitalisation
10. Work-life balance & staff health
11. Sustainable events
12. Cooperation & partnership management
13. Human resources development
14. Responsible use of funds
15. Learning organisation
16. Corporate social responsibility
| 1-10 | 12 | 2 | |
| 102-48 | Restatements of information | No adjustments have been made. | 12 | 7 | ||
| 102-49 | Changes in reporting | There was no change in the material topics in the Integrated Company Report 2020 compared to the 2019 reporting period. The last change to the material topics was in the Integrated Company Report 2019 compared to 2018. This was due to a focus on potential to make a difference. | 12 | 7 | ||
| 102-50 | Reporting period | 1 January 2020 to 31 December 2020 | 12 | |||
| 102-51 | Date of most recent report | The Integrated Company Report 2019 was published in the second half of 2020. | 12 | |||
| 102-52 | Reporting cycle | Annual | 12 | |||
| 102-53 | Contact point for questions regarding the report | 5 | ||||
| 102-54 | Claims of reporting in accordance with the GRI Standards | 12 | 7 | |||
| 102-55 | GRI content index | 12 | 2 | |||
| 102-56 | External assurance | The Integrated Company Report of the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH is externally assured every two years. | 12 | 7 | ||
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | 1, 2, 3, 4, 5, 6, 8, 10 | 4, 6, 14 | Section 289c para. 2 (4) HGB | ||
| 204-1 | Proportion of spending on local suppliers | 1, 2, 3, 4, 5, 6, 8, 10 | 8, 12 | 4, 6, 14 | Section 289c para. 2 (4) HGB | |
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | 10 | 20 | Section 289c para. 2 (5) HGB | ||
| 205-2 | Communication and training about anti-corruption policies and procedures | 10 | 16 | 20 | Section 289c para. 2 (5) HGB | |
| GRI | UNGC | SDG | DNK | § 289b ff. HGB | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | Section 289c para. 2 (1) HGB | ||||
| 301-1 | Materials used by weight or volume |
| 7, 8 | 6, 8, 12 | 11, 12 | Section 289c para. 2 (1) HGB |
| GRI | UNGC | SDG | DNK | § 289b ff. HGB | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | Reducing energy consumption at GIZ locations in Germany and abroad (IUB 2019) | Section 289c para. 2 (1) HGB | |||
| 302-1 | Energy consumption within the organization |
| 7-9 | 7, 8, 13 | 11, 12, 13 | Section 289c para. 2 (1) HGB |
| 302-2 | Energy consumption outside of the organization |
| 7-9 | 7, 8, 12, 13 | 11, 12, 13 | Section 289c para. 2 (1) HGB |
| 302-4 | Reduction of energy consumption |
| 7-9 | 7, 8, 12, 13 | 11, 12, 13 | Section 289c para. 2 (1) HGB |
| GRI | UNGC | SDG | DNK | § 289b ff. HGB | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | Section 289c para. 2 (1) HGB | ||||
| 303-3 | Water withdrawal |
| 7-9 | 6, 8, 12 | 11, 12 | Section 289c para. 2 (1) HGB |
| 303-5 | Water consumption |
| 7-9 | 6, 8, 12 | 11, 12 | Section 289c para. 2 (1) HGB |
| GRI | UNGC | SDG | DNK | § 289b ff. HGB | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | Section 289c para. 2 (1) HGB | ||||
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas |
| 7, 8, 9 | 11, 12, 13, 15 | 11, 12 | Section 289c para. 2 (1) HGB |
| 304-2 | Significant impacts of activities, products, and services on biodiversity |
| 7, 8, 9 | 11, 12, 13, 15 | 11, 12 | Section 289c para. 2 (1) HGB |
| 304-3 | Habitats protected or restored |
| 7, 8 | 11, 12, 13, 15 | 11, 12 | Section 289c para. 2 (1) HGB |
| GRI | UNGC | SDG | DNK | § 289b ff. HGB | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | Climate management in the spotlight Mobility is becoming more eco-friendly (from the section on Creating Value in the print version of the report)GIZ has now achieved climate neutrality worldwide (from the section on Creating Value in the print version of the report) | 8, 9 | 11, 13 | 13 | Section 289c para. 2 (1) HGB |
| 305-1 | Direct (Scope 1) GHG emissions |
| 7-9 | 8, 13 | 13 | Section 289c para. 2 (1) HGB |
| 305-2 | Energy indirect (Scope 2) GHG emissions |
| 7-9 | 8, 13 | 13 | Section 289c para. 2 (1) HGB |
| 305-3 | Other indirect (Scope 3) GHG emissions |
| 7-9 | 8, 13 | 13 | Section 289c para. 2 (1) HGB |
| 305-5 | Reducing GHG emissions |
| 7-9 | 8, 13 | 13 | Section 289c para. 2 (1) HGB |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOX), and other significant air emissions |
| 7 | 8, 13 | 13 | |
| GRI | UNGC | SDG | DNK | § 289b ff. HGB | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | Section 289c para. 2 (1) HGB | ||||
| 306-1 | Water discharge by quality and destination |
| 7, 8 | 6, 8, 12 | 12 | Section 289c para. 2 (1) HGB |
| 306-2 | Waste by type and disposal method |
| 7-9 | 6, 8, 12 | 12 | Section 289c para. 2 (1) HGB |
| GRI | UNGC | SDG | DNK | § 289b ff. HGB | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures |
| Section 289c para. 2 (1) HGB | |||
| 307-1 | Non-compliance with environmental laws and regulations | No cases of non-compliance with laws and/or regulations were identified in the 2019 reporting period. | 7 | 12, 16 | 20 | Section 289c para. 2 (1) HGB |
| GRI | UNGC | SDG | DNK | § 289b ff. HGB | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | Section 289c para. 2 (1) HGB | ||||
| 308-1 | New suppliers that were screened using environmental criteria |
| 7 | 12, 16 | 4 | Section 289c para. 2 (1) HGB |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | An audit of negative environmental impacts in the supply chain was not carried out in 2019 and further information is therefore not available. | 7 | 12, 16 | 4, 11 | Section 289c para. 2 (1) HGB |
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | Holistic approaches to health and work-life balance | 3 | 14 | Section 289c para. 2 (2) HGB | |
| 403-1 | Occupational health and safety management system | Holistic approaches to health and work-life balance | 3 | 14 | Section 289c para. 2 (2) HGB | |
| 403-2 | Hazard identification, risk assessment, and incident investigation | Holistic approaches to health and work-life balance | 3 | 14 | Section 289c para. 2 (2) HGB | |
| 403-3 | Occupational health services | Holistic approaches to health and work-life balance | 3 | 14 | Section 289c para. 2 (2) HGB | |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Holistic approaches to health and work-life balance | 3 | 14 | Section 289c para. 2 (2) HGB | |
| 403-5 | Worker training on occupational health and safety | Holistic approaches to health and work-life balance | 3 | 14 | Section 289c para. 2 (2) HGB | |
| 403-6 | Promotion of worker health | Holistic approaches to health and work-life balance | 3 | 14 | Section 289c para. 2 (2) HGB | |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Holistic approaches to health and work-life balance | 3 | 14 | Section 289c para. 2 (2) HGB | |
| 403-8 | Workers covered by an occupational health and safety management system | Holistic approaches to health and work-life balance | 3 | 14 | Section 289c para. 2 (2) HGB | |
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | 14, 15, 16 | Section 289c para. 2 (2) HGB | |||
| 404-2 | Programs for upgrading employee skills and transition assistance programs | 5, 8, 10 | 14, 15, 16 | Section 289c para. 2 (2) HGB | ||
| 404-3 | Percentage of employees receiving regular performance and career development reviews | 5, 8, 10 | 14, 15, 16 | Section 289c para. 2 (2) HGB | ||
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | Diversity is valuable | 6 | 14, 15, 16 | Section 289c para. 2 (2, 4) HGB | |
| 405-1 | Diversity of governance bodies and employees | 6 | 5, 8, 10 | 14, 15, 16 | Section 289c para. 2 (2, 4) HGB | |
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | Diversity is valuable | 6 | 14, 15, 16 | Section 289c para. 2 (2, 4) HGB | |
| 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 | Section 289c para. 2 (2, 4) HGB |
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | 1, 2 | 6, 14, 17 | Section 289c para. 2 (2, 4) HGB | ||
| 412-1 | Operations that have been subject to human rights reviews or impact assessments | 1, 2 | 5, 8, 10, 16 | 6, 14, 17 | Section 289c para. 2 (2, 3, 4) HGB | |
| 412-2 | Employee training on human rights policies or procedures | 1, 2 | 5, 8, 10, 12, 16 | 6, 14, 17 | Section 289c para. 2 (2, 4) HGB | |
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | 1–6 | 4, 6, 14, 17 | Section 289c para. 2 (4) HGB | ||
| 414-1 | New suppliers that were screened using social criteria | 1–6 | 5, 8, 16 | 4, 6, 14, 17 | Section 289c para. 2 (4) HGB | |
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | GIZ does not make donations to political parties, politicians or associations affiliated with political parties. This is in line with regulations against exerting political influence. | 10 | 19 | ||
| 415-1 | Political contributions | GIZ does not make donations to political parties, politicians or associations affiliated with political parties. This is in line with regulations against exerting political influence. | 10 | 16 | 19 | |
| GRI | UNGC | SDG | The Code* | Section 289b ff. of HGB** | ||
|---|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | 10 | 20 | Section 289c para. 2 (5) HGB | ||
| 419-1 | Non-compliance with laws and regulations in the social and economic area | 10 | 16 | 20 | ||
*German Sustainability Code (Deutscher Nachhaltigkeitskodex, DNK)
**German Commercial Code