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 gives 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 10 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 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 Sustainable Development Goals and the criteria of the German Sustainability Code are shown below.
You will find GIZ’s Declaration of Conformity with the German Sustainability Code here.
This report was produced in accordance with GRI standards (coreoption).
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 2-1. | Organizational details | ||||
| 2-1-a | Legal name | Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH | |||
| 2-1-b | Nature of ownership and legal form | ||||
| 2-1-c | Location of headquarters | Friedrich-Ebert-Allee 32 + 36 53113 Bonn Dag-Hammarskjöld-Weg 1–5 65760 Eschborn | |||
| 2-1-d | 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. | |||
| 2-2. | Entities included in the organization’s sustainability reporting | ||||
| 2-3. | Reporting period, frequency and contact point | 01.01.2021–31.12.2021; the report is published annually; for the reporting year 2021, it was published in the second half of 2022. | 12 | 5 | |
| 2-4. | Restatements of information | Compared to the 2020 reporting period, there were no changes to the material topics in the 2021 integrated corporate report. The last change in material topics occurred in the integrated corporate report 2019 compared to 2018 due to a focus on impact potential. | 12 | 7 | |
| 2-5. | External assurance | The integrated corporate report is externally audited every two to three years. | 12 | 7 | |
| 2-6. | Activities, value chain and other business relationships | 1, 2, 3, 4, 5, 8 | 8, 16, 17 | 4, 9, 14 | |
| 2-7. | Employees | 6 | 8 | 14 | |
| 2-8. | Workers who are not employees | 6 | 8 | 14 | |
| 2-9. | Governance structure and composition | 7, 8, 9 | 1–17 | 3, 5 | |
| 2-10. | Nomination and selection of the highest governance body | 16 | 5 | ||
| 2-11. | Chair of the highest governance body | Message from the Chair of the Supervisory Board | 16 | 5 | |
| 2-12. | Role of the highest governance body in overseeing the management of impacts | Values, strategies and goals are set by the Management Board, Management Circle, Strategy Circle and Sustainability Board. Strategic leadership is not the role of the Supervisory Board. | 16 | 5 | |
| 2-13. | Delegation of responsibility for managing impacts | Managing risk, averting damage | 1, 2, 6, 7, 8, 9 | 7, 12, 13, 15, 16 | 1, 2, 3, 6, 7, 12, 13, 14, 17 |
| 2-14. | Role of the highest governance body in sustainability reporting | Sustainability Management | 12 | 5 | |
| 2-15. | Conflicts of interest | Our official bodies | 16 | 5 | |
| 2-16. | Communication of critical concerns | GIZ's non-financial statement, which is part of the DNK statement, is submitted to the Supervisory Board for review. | 10 | 16 | 5, 20 |
| 2-17. | Collective knowledge of the highest governance body | GIZ's non-financial statement, which is part of the DNK statement, is submitted to the Supervisory Board for review. | 16, 17 | 9, 14 | |
| 2-18. | Evaluation of the performance of the highest governance body | Our official bodies | 16 | 5 | |
| 2-19. | Remuneration policies | 8 | 8, 14, 15 | ||
| 2-20. | Process to determine remuneration | 8 | |||
| 2-21. | Annual total compensation ratio | 8 | |||
| 2-22. | Statement on sustainable development strategy | Foreword by the Management Board | |||
| 2-23. | Policy commitments | Managing risk, averting damage | 1,-6, 10 | 5, 8, 10, 16 | 6, 14, 17, 19 |
| 2-24. | Embedding policy commitments | Managing risk, averting damage | 1,-6, 10 | 5, 8, 10, 16 | 6, 14, 17, 19 |
| 2-25. | Processes to remediate negative impacts | Managing risk, averting damage Working together to fight corruption Human rights are the top priority
| 1, 2, 10 | 5, 8, 10, 16 | 6, 14, 17, 20 |
| 2-26. | Mechanisms for seeking advice and raising concerns | Managing risk, averting damage | 1, 2, 10 | 5, 8, 10, 16 | 6, 14, 17, 20 |
| 2-27. | Compliance with laws and regulations | 10 | 16 | 20 | |
| 2-28. | Membership associations | Our sustainability management instruments | 16 | ||
| 2-29. | Approach to stakeholder engagement | Engaging in dialogue | 16, 17 | 9, 14 | |
| 2-30. | Collective bargaining agreements | People at GIZ | 8 | 14, 15 | |
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 3-1. | Process to determine material topics | Results Report GIZ Stakeholder Dialogue on Sustainability 2020 | 1–10 | 12 | 2 |
| 3-2. | List of material topics | Engaging in dialogue | 1–10 | 12 | 2 |
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 3-3. | Management approach disclosures | 1, 2, 3, 4, 5, 6, 8, 10 | 4, 6, 14 | ||
| 204-1 | Proportion of spending on local suppliers | ||||
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 3-3. | Management approach disclosures | 10 | 16 | 20 | |
| 205-2 | Communication and training about anti-corruption policies and procedures | 10 | 16 | 20 | |
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 3-3. | Management approach disclosures | 3 | 14 | ||
| 403-1 | Occupational health and safety management system | 3 | 14 | ||
| 403-2 | Hazard identification, risk assessment, and incident investigation | 3 | 14 | ||
| 403-3 | Occupational health services | 3 | 14 | ||
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | 3 | 14 | ||
| 403-5 | Worker training on occupational health and safety | 3 | 14 | ||
| 403-6 | Promotion of worker health | 3 | 14 | ||
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | 3 | 14 | ||
| 403-8 | Workers covered by an occupational health and safety management system | 3 | 14 | ||
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 3-3. | Management approach disclosures | 14, 15, 16 | |||
| 404-2 | Programs for upgrading employee skills and transition assistance programs | 5, 8, 10 | 14, 15, 16 | ||
| 404-3 | Percentage of employees receiving regular performance and career development reviews | 5, 8, 10 | 14, 15, 16 | ||
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 3-3. | Management approach disclosures | Diversity is valuable | 6 | 14, 15, 16 | |
| 405-1 | Diversity of governance bodies and employees | 6 | 5, 8, 10 | 14, 15, 16 | |
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 3-3. | Management approach disclosures | Diversity is valuable | 6 | 14, 15, 16 | |
| 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 | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 3-3. | Management approach disclosures | 1, 2 | 6, 14, 17 | ||
| 412-1 | Operations that have been subject to human rights reviews or impact assessments | 1, 2 | 5, 8, 10, 16 | 6, 14, 17 | |
| 412-2 | Employee training on human rights policies or procedures | 1, 2 | 5, 8, 10, 12, 16 | 6, 14, 17 | |
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 3-3. | Management approach disclosures | 1–6 | 4, 6, 14, 17 | ||
| 414-1 | New suppliers that were screened using social criteria | 1–6 | 5, 8, 16 | 4, 6, 14, 17 | |
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 3-3. | 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* | ||
|---|---|---|---|---|---|
| 3-3. | Management approach disclosures | 10 | 20 | ||
| 419-1 | Non-compliance with laws and regulations in the social and economic area | 10 | 16 | 20 | |
Notice: Our climate and environmental data for the reporting year 2021 and our reporting on it in the chapter ‘Ecological balance’ will be supplemented in autumn 2022. Therefore, the corresponding pages from the integrated corporate report 2020 are deposited here in addition to the current information on the GIZ climate and environmental manager.
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | ||||
| 301-1 | Materials used by weight or volume | 7, 8 | 6, 8, 12 | 11, 12 | |
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | ||||
| 302-1 | Energy consumption within the organization | 7-9 | 7, 8, 13 | 11, 12, 13 | |
| 302-2 | Energy consumption outside of the organization | 7-9 | 7, 8, 12, 13 | 11, 12, 13 | |
| 302-3 | Energy intensity | 7-9 | 7, 8, 12, 13 | 11, 12, 13 | |
| 302-4 | Reduction of energy consumption | 7-9 | 7, 8, 12, 13 | 11, 12, 13 | |
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | ||||
| 303-5 | Water consumption | 7-9 | 6, 8, 12 | 11, 12 | |
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | Sustainability Management at GIZ Working together to strengthen biodiversity at our locations around the world | |||
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | Working together to strengthen biodiversity at our locations around the world | 7, 8, 9 | 11, 12, 13, 15 | 11, 12 |
| 304-2 | Significant impacts of activities, products, and services on biodiversity | Working together to strengthen biodiversity at our locations around the world | 7, 8, 9 | 11, 12, 13, 15 | 11, 12 |
| 304-3 | Habitats protected or restored | Working together to strengthen biodiversity at our locations around the world | 7, 8 | 11, 12, 13, 15 | 11, 12 |
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | Avoiding emissions is our top priority | 8, 9 | 11, 13 | 13 |
| 305-1 | Direct (Scope 1) GHG emissions | Climate and Environmental Data 2021 Avoiding emissions is our top priority | 7-9 | 8, 13 | 13 |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Climate and Environmental Data 2021 Avoiding emissions is our top priority | 7-9 | 8, 13 | 13 |
| 305-3 | Other indirect (Scope 3) GHG emissions | Climate and Environmental Data 2021 Avoiding emissions is our top priority | 7-9 | 8, 13 | 13 |
| 305-5 | Reducing GHG emissions | Climate and Environmental Data 2021 Avoiding emissions is our top priority | 7-9 | 8, 13 | 13 |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | Climate and Environmental Data 2021 Avoiding emissions is our top priority | 7 | 8, 13 | 13 |
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | 7-9 | 6, 8, 12 | 12 | |
| 306-3 | Waste generated | 7, 8 | 6, 8, 12 | 12 | |
| 306-4 | Waste diverted from disposal | Focusing on our resource consumption | 7-9 | 6, 8, 12 | 12 |
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | ||||
| 307-1 | Non-compliance with environmental laws and regulations | No cases of non-compliance with laws and/or regulations were identified in the 2020 reporting period. | 7 | 12, 16 | 20 |
| GRI | UNGC | SDG | The Code* | ||
|---|---|---|---|---|---|
| 103-1 103-2 103-3 | Management approach disclosures | ||||
| 308-1 | New suppliers that were screened using environmental criteria | As a federal company, we are not allowed to use a systematic supplier evaluation for the tendering process for reasons of procurement law. A review of the environmental criteria of suppliers and service providers is only possible after the contract has been signed. At present, such a review does not take place. | 7 | 12, 16 | 4 |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Sustainable procurement and events | 7 | 12, 16 | 4, 11 |