GRI content index

This report provides comprehensive information on what we are doing to ensure corporate sustainability in line with the 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 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 these reporting activities, GIZ also follows the recommendation of the German Government’s Public Corporate Governance Code (PCGK) to publish a non-financial declaration as set out in Section 289 et seq. of the German Commercial Code (HGB).

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 and the UN Global Compact progress reports here.

GRI 1: Foundation 2021

Our reporting practices

GRI 2: General Disclosures 2021

GRI			UNGC	SDG	DNK
2-1	Organisational details	IUB 2023
2-1-a	Legal name	Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH
2-1-b	Nature of ownership and legal form	Shareholder Legal information
2-1-c	Location of headquarters	Friedrich-Ebert-Allee 32 + 36 53113 Bonn Dag-Hammarskjöld-Weg 1–5 65760 Eschborn Germany
2-1-d	Location of operations	GIZ has two registered offices in Germany, one in Bonn and one in Eschborn. The company is represented at seven other locations in Germany and operates in nearly 120 countries. Who we are and where we work
2-2	Entities included in the organisation’s sustainability reporting	Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH
2-3	Reporting period, frequency and contact point	01/01/2023–31/12/2023; the Integrated Company Report is published annually; for the reporting year 2023, it was published in June 2024.		12	5
2-4	Restatements of information	Compared to the 2022 reporting period, changes were made to the material topics in the 2023 Integrated Company Report due to the materiality analysis conducted in 2023 in accordance with the Corporate Sustainability Reporting Directive (CSRD). In particular, the presentation of topics was subsequently adjusted. See GRI 3: Material Topics		12	7
2-5	External assurance	Up to now, the Integrated Company Report has been externally audited every two to three years. The most recent audit was conducted for the 2021 Integrated Company Report. Starting from the reporting year 2025, sustainability reporting in accordance with the CSRD will be included in the management report and will thus be subject to audit. Since there will be a transition to CSRD-compliant reporting for the reporting years 2023 and 2024, no further external audit will be conducted.		12	7
2-6	Activities, value chain and other business relationships	GIZ is a service provider and implementer in the field of international cooperation for sustainable development and education. We support the German Government in achieving its development objectives. Together with our partners, we work to deliver flexible and effective solutions that offer people better prospects and sustainably improve their living conditions. Some of our most important resources include the decades of experience we can draw on and our extensive network of experts and local and international cooperation partners from the political sphere, the business world, the science and research community, and civil society. The funding for our work comes from the public and private sector and we use these funds carefully to achieve the maximum impact. This level of care is also reflected in our approach to our planet’s natural resources, which we use responsibly. GIZ offers a wide range of services. We deliver advisory services at the political level and to the private sector. We network actors and are present whenever conflicts need to be resolved. In all our activities, we focus on developing and building the capacities of individuals, organisations and governments. We see holistic capacity building as the key to sustainable development – and sustainability is both the principle that guides our actions and our core business. We think in an entrepreneurial way and act cost-effectively, although we are not profit-oriented. We train and place experts, manage and supervise construction and infrastructure projects, administer financing arrangements and are experts in the sustainable procurement of goods. We create value at three levels. By enabling individuals, supporting organisations and strengthening societies, our work around the world is helping to achieve the 2030 Agenda’s Sustainable Development Goals (SDGs).	1, 2, 3, 4, 5, 8	8, 16, 17	4, 9, 14
2-7	Employees	Staff in figures	6	8	14
2-8	Workers who are not employees	Staff in figures	6	8	14
2-9	Governance structure and composition	The Supervisory Board has formed the following committees: Audit Committee, Standing Committee, Urgent Matters Committee. Composition of the Supervisory Board: Executive/non-executive members, their positions/responsibilities and skills: Supervisory Board (giz.de) Stakeholders: The representatives of the shareholder currently comprise four members of the Budget Committee of the German Federal Parliament, five representatives of the German Government (Federal Ministry for Economic Cooperation and Development, Federal Ministry of Finance, Federal Foreign Office, Federal Ministry for Economic Affairs and Climate Action, Federal Ministry for the Environment, Nature Conservation, Nuclear Safety and Consumer Protection) as well as one representative of the Deutsche Stiftung für internationale Entwicklung (DSE) from the Bavarian State Chancellery. Independence: The rules of procedure of the Supervisory Board stipulate that members are required to act in the best interests of the company. Their decisions may not be swayed by personal interests or by any efforts to exploit business opportunities to which the company is entitled for their own benefit. Conflicts of interest, particularly such that might arise as a result of advising or sitting on an official body of clients, suppliers, lenders or any other business partners, must be disclosed to the Supervisory Board. Term of office: Generally, the members of the Supervisory Board are appointed for the period ending with the conclusion of the Shareholder Meeting that decides on the granting of formal approval of activities for the fourth financial year after the beginning of the term of office. The financial year in which the term of office begins is not included. The Supervisory Board has achieved gender parity. No information on social groups is recorded with respect to the Supervisory Board.	7, 8, 9	1–17	3, 5
2-10	Nomination and selection of the highest governance body	The GIZ Supervisory Board (20 members) consists of 10 shareholder representatives and 10 workforce representatives. The members of the Supervisory Board representing the shareholder are appointed and dismissed by the shareholder. The workforce representatives are elected by GIZ staff in line with the provisions of the German Co-determination Act (Mitbestimmungsgesetz). The most recent election was held in August 2022. The 10 workforce representatives consist of three trade union representatives, one executive manager and six employees.		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 objectives are set by the Management Board and the committees at the top management level. Strategic leadership is not the role of the Supervisory Board.		16	5
2-13	Delegation of responsibility for managing impacts	Corporate sustainability is the responsibility of the Management Board. The Director Corporate Sustainability, the Sustainability Office and relevant officers with special responsibilities work closely with senior management on the systematic development of sustainability at GIZ. The Sustainability Board, an internal GIZ decision-making committee responsible for the strategic orientation of corporate sustainability, existed until mid-2023. The Sustainability Board was dissolved as part of an internal reform of GIZ’s official bodies in 2023. Decisions concerning corporate sustainability will now be made within the, in part, newly formed official bodies of the company. This ensures that sustainability is addressed in wider management circles throughout the entire company and is increasingly taken into account as a cross-cutting issue in key management decisions.	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 government body in sustainability reporting	Under the provisions of the German Government’s Public Corporate Governance Code (PCGK), GIZ, as a federal enterprise, is required to issue a sustainability report in accordance with the German Sustainability Code, including the obligation to report on human rights, and submit it to the Supervisory Board for scrutiny. In 2023, this took the form of the Declaration of Conformity with the German Sustainability Code. Reports are published once a year.		12	5
2-15	Conflicts of interest	The rules of procedure of the Supervisory Board stipulate that members are required to act in the best interests of the company. Their decisions may not be swayed by personal interests or by any efforts to exploit business opportunities to which the company is entitled for their own benefit. Conflicts of interest, particularly such that might arise as a result of advising or sitting on an official body of clients, suppliers, lenders or any other business partners, must be disclosed to the Supervisory Board. Should a Supervisory Board member declare a conflict of interests, a discussion of how to address this issue should be held without delay and a decision taken on how to proceed. In the spirit of the German Government’s Public Corporate Governance Code (PCGK), GIZ ensures that members can meet their responsibilities as part of the Supervisory Board. Accordingly, members are not supposed to hold more than three posts simultaneously in supervisory bodies.		16	5
2-16	Communication of critical concerns	Where critical concerns arise within the sphere of responsibility of the Supervisory Board, these concerns are addressed in the form of regular or special reports or through business transactions subject to approval.	10	16	5, 20
2-17	Collective knowledge of the highest governance body	Under the provisions of the German Government’s Public Corporate Governance Code (PCGK), GIZ, as a federal enterprise, is required to issue a sustainability report in accordance with the German Sustainability Code, including the obligation to report on human rights, and submit it to the Supervisory Board for scrutiny. In 2023, this took the form of the Declaration of Conformity with the German Sustainability Code. Reports are published once a year.		16, 17	9, 14
2-18	Evaluation of the performance of the highest governance body	The performance of the Supervisory Board is not evaluated by any third party.		16	5
2-19	Remuneration policies	Information on remuneration policies as they apply to the highest governance body can be found in the Public Corporate Governance Report 2022 (Section IV: Remuneration of Managing Directors and members of the GIZ Supervisory Board in 2022) and in GIZ’s 2022 annual statement of accounts (Remuneration).		8	8, 14, 15
2-20	Process to determine remuneration	See 2-19			8
2-21	Annual total compensation ratio	The annual total compensation ratio of the highest-paid individual working for the organisation in each individual country with an important establishment to the median annual total compensation for all employees in that country has not been published for 2023. This is not reported in detail due to confidentiality requirements and because of potential adverse impacts on the individual security of field staff.			8
2-22	Statement on sustainable development strategy	Foreword
2-23	Policy commitments	GIZ’s understanding of sustainability is defined by its company-wide Sustainability Guidelines. The Sustainability Guidelines underwent extensive revision in 2023. The updated Sustainability Guidelines specify how our sustainability principles work in practice. They set out GIZ’s understanding of sustainability and provide guidance on dealing with the conflicting interests and objectives that the various dimensions of sustainability give rise to. They form the foundation for GIZ’s operational policies and strategies and its processes and rules. Finally, they define the company’s corporate sustainability architecture and governance. The purpose of the Sustainability Programme is to define and implement specific measures for improving sustainability. In our regular materiality analysis, we identify the key sustainability issues for our company, which then form the basis for the Sustainability Programme and the report. We also involve internal and external stakeholders in order to draw on their different perspectives. The most important topics of sustainability management at GIZ in strategic terms are, and will continue to be, mitigating climate change and thus cutting greenhouse gas emissions. Making mobility sustainable is a key lever for GIZ, since travel accounts for almost 80 per cent of the emissions produced by the company. Wherever possible, business travel is to be replaced by online meetings or reduced by grouping appointments. Taking 2019 as a benchmark, we intend to cut our greenhouse gas emissions resulting from air travel inside and outside Germany by a quarter by 2025. That is why climate action is a key objective of our Sustainability Programme 2021–2025. But we also have other ambitious goals for the coming years. Besides our aim of conserving natural resources and contributing to biodiversity protection, we want to put our procurement on a more sustainable footing, and become even more diverse as a company. And we want to sensitise our staff to the issue of human rights and encourage them to call out potential abuses. Our Sustainability Programme also focuses in particular on our offices outside Germany. Our intention is to align everything we do with the guiding principle of sustainability. The Sustainable Development Goals (SDGs) of the 2030 Agenda and the principles for their implementation provide our framework for action. We are also guided by Germany’s Sustainable Development Strategy, which applies the 2030 Agenda to the German context.	1, 6, 10	5, 8, 10, 16	6, 14, 17, 19
2-24	Embedding policy commitments	The GIZ Sustainability Programme 2021–2025 lists the units responsible for implementation.	1, 6, 10	5, 8, 10, 16	6, 14, 17, 19
2-25	Processes to remediate negative impacts	The GIZ whistleblower system is designed to detect human rights breaches or any suspected human rights violations as well as any infringements of legislation, GIZ internal regulations or voluntary commitments. Incidents can be reported anonymously using the GIZ whistleblower portal. The whistleblower system serves as the medium for GIZ’s human rights complaints mechanism, which is available to everyone. GIZ’s Safeguards+Gender management system allows it to identify risks in advance and respond appropriately at the project level, while helping GIZ to prevent any unintended adverse impacts on human rights. Information about our whistleblower system Information about the Safeguards+Gender management system (giz.de)	1, 2, 10	5, 8, 10, 16	6, 14, 17, 20
2-26	Mechanisms for seeking advice and raising concerns	See 2-25	1, 2, 10	5, 8, 10, 16	6, 14, 17, 20
2-27	Compliance with laws and regulations	See Annual GIZ Compliance Report	10	16	20
2-28	Membership in associations	Memberships and voluntary commitments GIZ is a member of numerous organisations and, in selected cases, assumes chair or member functions. Here are some examples. B.A.U.M. e.V. We have been a member of B.A.U.M. (German only) (German Association of Environmental Management) since 2011 and are therefore bound by B.A.U.M.’s Code of Conduct for Sustainable Business. B.A.U.M.aims to raise awareness among companies, local authorities and other organisations of the need for precautionary systems of environmental protection and its vision of sustainable business management. B.A.U.M. also helps its members to implement measures that are environmentally effective, economically viable and socially fair. Biodiversity in Good Company GIZ has been a member of the Biodiversity in Good Company initiative since it was first established in 2008. The initiative brings together companies from numerous sectors to drive action on the protection and sustainable use of global biodiversity resources in line with the UN Convention on Biological Diversity. It aims to halt the dramatic loss of ecosystems, species and genetic diversity. Charta der Vielfalt (German Diversity Charter) In October 2019, GIZ signed the Charta der Vielfalt. It is a corporate initiative to promote diversity in companies and institutions. The aim is to drive forward recognition and respect for diversity within the world of work in Germany and to actively draw on diversity. By signing the Charter, GIZ has expressed its conviction that people with different talents, abilities and life experience can enrich and advance our common work. GIZ continues to uphold the voluntary commitment to foster diversity and respect in the working world. Science Based Targets initiative Almost 2,500 companies around the world have signed up to the Science Based Targets initiative (SBTi). The UN Global Compact, the World Resources Institute (WRI), the World Wide Fund For Nature (WWF) and the Carbon Disclosure Project (CDP) are behind the initiative. Companies signing up are required to systematically record and disclose their climate data. SBTi experts verify whether or not the reduction targets proposed by the companies are compatible with the target of 1.5 to 2 degrees Celsius set out in the Paris Agreement. Participating organisations also undertake to report transparently and publicly once a year on the progress they have made towards achieving their targets based on standard criteria. GIZ is the first development cooperation company to join SBTi, thereby committing itself to pursuing ambitious mitigation targets. Foundation Development and Climate Alliance Since late 2018, the Foundation Development and Climate Alliance has aimed to link development cooperation and international climate action through the voluntary offsetting of greenhouse gas emissions. It also mobilises additional funding for important development and climate action projects in developing countries and emerging economies. Supporters aim to achieve climate neutrality by avoiding or reducing greenhouse gas emissions and offsetting any remaining emissions with high-quality projects. GIZ supports the Foundation Development and Climate Alliance. It successfully established the initiative’s secretariat, which it transferred to the dedicated Foundation Development and Climate Alliance in mid-2021. Sustainability Leadership Forum (SLF) The Sustainability Leadership Forum (German only) was set up by the German Association of Environmental Management (B.A.U.M.) and the Centre for Sustainability Management (CSM) at Leuphana University in Lüneburg, Germany. In 2020, NORDAKADEMIE Hochschule der Wirtschaft took over the role of cooperation partner from Leuphana University. The Forum is designed to facilitate discussion and collaboration between companies that have already established excellent sustainability management systems and wish to broaden their corporate sustainability strategy. As a Forum participant, GIZ appreciates the opportunities to share experience, transfer knowledge and work jointly to resolve problems. UN Global Compact GIZ signed up to the Global Compact of the United Nations in 2004 and, in doing so, undertook to follow its ten principles relating to labour and welfare, human rights, the environment and the fight against corruption. We report annually on the action we have taken in each of these areas. GIZ has been running the secretariat of the UN Global Compact Network Germany on behalf of BMZ since 2001. Women’s Empowerment Principles The focus of the Women’s Empowerment Principles (WEPs) is on strengthening women in companies. The seven principles offer companies guidelines for promoting gender equality in the workplace and within society. They are based on the realisation that businesses have responsibility and an important role to play in achieving gender equality. GIZ has supported the principles since 2015, making it one of the first eight German companies to champion gender equality in this way. Today, over 1,000 companies around the world have committed to the WEPs.		16
2-29	Approach to stakeholder engagement	GIZ’s key stakeholder groups are defined in the company’s new Sustainability Guidelines. Commissioning parties and the shareholder issue directives on sustainability issues and are a source of fresh impetus for GIZ. Employee participation is assured via the employee representative bodies at GIZ. Works council agreements are the main instrument used to exercise workplace codetermination. Voluntary staff initiatives also support the implementation of sustainability measures. GIZ is in continuous dialogue with stakeholders and networks from the political sphere and civil society in order to share lessons learned and benefit from fresh input on sustainability topics (see 2-28). To identify our key reporting topics, GIZ conducted its first stakeholder dialogue in accordance with the requirements of the Corporate Sustainability Reporting Directive in 2023 and, based on this, the European Sustainability Reporting Standards (ESRS). These differentiate between two main groups of stakeholders: affected stakeholders and users of sustainability statements. To involve affected stakeholders in stakeholder dialogue, a partner survey was conducted for the first time. Here, GIZ’s partners served as ‘representatives’ of directly affected individuals in GIZ’s project work. The purpose of the partner survey is to get to know the expectations of international stakeholders in GIZ’s country offices and incorporate them into the strategic further development of sustainability management. Further stakeholder groups are to be included in the next iterations of the materiality analysis in order to more comprehensively reflect the perspectives of affected individuals in project work. In addition to affected stakeholders, the main participants were internal stakeholders and experts. The results of the stakeholder dialogue are the key impacts, risks and opportunities that form the basis for our sustainability reporting in the Integrated Company Report. They also play an important role in the further development of our Sustainability Programme.		16, 17	9, 14
2-30	Collective bargaining agreements	Staff in figures		8	14, 15

GRI 3: Material Topics

GRI			UNGC	SDG	DNK
3-1	Process to determine material topics	The material topics presented here – or the impacts, risk and opportunities (IROs) – were identified in a materiality analysis conducted in 2023 in preparation for the European Union’s Corporate Sustainability Reporting Directive (CSRD), which GIZ is expected to have to comply with as of the 2025 reporting year. This new legal framework imposes new requirements for the materiality analysis and for the inclusion of relevant stakeholder groups. The impacts, risks and opportunities defined in 2023 as being material form the basis for our sustainability reporting in the GIZ Integrated Company Report. Overview of the materiality analysis process in accordance with the CSRD The first step was to analyse the GIZ value chain and divide it into three areas: procurement, operations and project work. A longlist of potentially material sustainability issues was then compiled. Potentially material topics were identified based on the concept of double materiality. In this way, the possible impacts in the three areas of the value chain and the possible financial risks and opportunities for GIZ were identified. The basis was document-based research that was supplemented, validated and finally evaluated with the involvement of internal stakeholders. Furthermore, partners in selected GIZ offices outside Germany were included in the analysis in the form of a partner survey.	1–10	12	2
3-2	List of material topics	The table below shows the material impacts and the material risks and opportunities for GIZ in the areas of procurement, operations and project work. As a provider of services for sustainable development, GIZ’s corporate purpose is to achieve positive results in project work. There are thus positive impacts for all of the topics considered in the CSRD-compliant materiality analysis, which is why they are not listed again here.	1–10	12	2

GRI			UNGC	SDG	DNK
3-3	Management approach disclosures	Principles GIZ is committed to protecting the human rights of all staff members. To identify risks in our own business area, GIZ conducted a comprehensive risk analysis in 2023. No significant risks were identified as part of this analysis. To identify the risk potential of services and goods along the supply chain, the Sustainable Procurement Team is conducting an annual risk assessment. In 2022, GIZ also procured software that was used in 2023 to conduct risk analyses of suppliers for the first time. Products and services for which there is a high risk of wrongdoings during production, use or disposal are identified and listed on an ongoing basis. Additional sustainability criteria and recommendations for action with regard to procurement are drawn up by GIZ for these products and services. In 2023, GIZ produced and adopted a policy statement on its human rights strategy. In this document, GIZ affirms its commitment to the core labour standards of the International Labour Organization (ILO). GIZ purchases goods and services from across the globe. GIZ puts its supply chains on a socially and environmentally sustainable footing. The company complies with all international and national regulations, including the German Supply Chain Act, which came into effect in 2023. GIZ has set out basic sustainability standards for procurement in its General Terms and Conditions of Contract (AVB) and General Purchase Conditions (AEB). All of GIZ’s contracts with service providers and suppliers contain human rights provisions. GIZ’s Safeguards+Gender management system allows it to identify risks in advance and respond appropriately at the project level, while helping GIZ to prevent any unintended adverse impacts on human rights. The GIZ whistleblower system is designed to detect human rights breaches or any suspected human rights violations as well as any infringements of legislation, GIZ internal regulations or voluntary commitments. Incidents can be reported anonymously using the GIZ whistleblower portal. The GIZ whistleblower system serves as the medium for GIZ’s human rights complaints mechanism, which is available to everyone. Measures The GIZ Sustainability Programme 2021–2025, which sets out detailed objectives and measures relating to human rights and sustainable procurement, was updated in 2023. In particular, the objectives and measures were supplemented due to the requirements of the German Supply Chain Act. For example, from now on, GIZ will conduct annual risk analyses in its own business area and at direct suppliers. In addition, it will review the effectiveness of its due diligence processes on an annual basis. In its Sustainability Programme, GIZ has also set the target of revising its existing training documents and developing additional training. For instance, human rights aspects have now been integrated into the onboarding of all staff members. The policy on national staff has been revised to incorporate human rights-related standards and to communicate these to staff members. The revised version was published in 2023. Furthermore, all four language versions of the GIZ Child Protection Policy were translated into simple language in 2023, the aim being to make the policy more understandable to everyone, but above all children. The simple language version was distributed on internal channels and made available on the GIZ website. To prevent human rights violations in the supply chain, one of the things GIZ has done in recent years is work towards obtaining certification as a ‘sustainable procurement organisation’ from the German Association for Supply Chain Management, Procurement and Logistics (BME). It obtained this certification in 2023. To ensure easy access to the GIZ whistleblower system, GIZ has drawn up minimum standards for reporting in its country offices. The rollout began at the end of 2023. All groups that form part of GIZ’s workforce have access to information and training on human rights due diligence. Progress Measurement of progress achieved towards the human rights objectives for 2022 set out in the current Sustainability Programme indicates that all of GIZ’s core measures are being implemented and are on track. In 2023, GIZ was certified as a ‘sustainable procurement organisation’ by BME. This required GIZ to successfully complete all three stages of the certification process. In 2022, GIZ produced a code of conduct for contractual relations and introduced it on a pilot basis for all Head Office procurements of materials and equipment. The document was revised in 2023 and has been included as an integral part of contracts for all procurements of materials and equipment since July 2023, and for all service contracts since December 2023. In addition to the ILO core labour standards, this document includes other relevant social standards, including on appropriate working conditions and the rejection of every form of violence, as well as on environmental standards, integrity and data protection.	1, 2, 3, 4, 5, 6, 8, 10		4, 6, 14
204-1	Proportion of spending on local suppliers	GIZ differentiates between contracts awarded centrally by GIZ Head Office and contracts awarded locally or by country offices (local procurement in countries of assignment). In 2023, GIZ awarded contracts worth a total of some EUR 1,947 million to sub-contractors and recipients of financing. The volume of contracts awarded by head office was approximately EUR 1,498 million, which corresponds to around 77 per cent of the overall volume of contracts awarded in 2023. The volume of contracts awarded locally was approximately EUR 449 million, which corresponds to around 23 per cent of the overall volume of contracts awarded.

GRI

UNGC

SDG

DNK

3-3

Management approach disclosures

Principles

GIZ is committed to protecting the human rights of all staff members.
To identify risks in our own business area, GIZ conducted a comprehensive risk analysis in 2023. No significant risks were identified as part of this analysis. To identify the risk potential of services and goods along the supply chain, the Sustainable Procurement Team is conducting an annual risk assessment. In 2022, GIZ also procured software that was used in 2023 to conduct risk analyses of suppliers for the first time. Products and services for which there is a high risk of wrongdoings during production, use or disposal are identified and listed on an ongoing basis. Additional sustainability criteria and recommendations for action with regard to procurement are drawn up by GIZ for these products and services.
In 2023, GIZ produced and adopted a policy statement on its human rights strategy. In this document, GIZ affirms its commitment to the core labour standards of the International Labour Organization (ILO).
GIZ purchases goods and services from across the globe. GIZ puts its supply chains on a socially and environmentally sustainable footing. The company complies with all international and national regulations, including the German Supply Chain Act, which came into effect in 2023. GIZ has set out basic sustainability standards for procurement in its General Terms and Conditions of Contract (AVB) and General Purchase Conditions (AEB). All of GIZ’s contracts with service providers and suppliers contain human rights provisions.
GIZ’s Safeguards+Gender management system allows it to identify risks in advance and respond appropriately at the project level, while helping GIZ to prevent any unintended adverse impacts on human rights. The GIZ whistleblower system is designed to detect human rights breaches or any suspected human rights violations as well as any infringements of legislation, GIZ internal regulations or voluntary commitments. Incidents can be reported anonymously using the GIZ whistleblower portal. The GIZ whistleblower system serves as the medium for GIZ’s human rights complaints mechanism, which is available to everyone.

Measures

The GIZ Sustainability Programme 2021–2025, which sets out detailed objectives and measures relating to human rights and sustainable procurement, was updated in 2023. In particular, the objectives and measures were supplemented due to the requirements of the German Supply Chain Act. For example, from now on, GIZ will conduct annual risk analyses in its own business area and at direct suppliers. In addition, it will review the effectiveness of its due diligence processes on an annual basis. In its Sustainability Programme, GIZ has also set the target of revising its existing training documents and developing additional training. For instance, human rights aspects have now been integrated into the onboarding of all staff members.
The policy on national staff has been revised to incorporate human rights-related standards and to communicate these to staff members. The revised version was published in 2023. Furthermore, all four language versions of the GIZ Child Protection Policy were translated into simple language in 2023, the aim being to make the policy more understandable to everyone, but above all children. The simple language version was distributed on internal channels and made available on the GIZ website.
To prevent human rights violations in the supply chain, one of the things GIZ has done in recent years is work towards obtaining certification as a ‘sustainable procurement organisation’ from the German Association for Supply Chain Management, Procurement and Logistics (BME). It obtained this certification in 2023.
To ensure easy access to the GIZ whistleblower system, GIZ has drawn up minimum standards for reporting in its country offices. The rollout began at the end of 2023.
All groups that form part of GIZ’s workforce have access to information and training on human rights due diligence.

Progress

Measurement of progress achieved towards the human rights objectives for 2022 set out in the current Sustainability Programme indicates that all of GIZ’s core measures are being implemented and are on track.
In 2023, GIZ was certified as a ‘sustainable procurement organisation’ by BME. This required GIZ to successfully complete all three stages of the certification process.
In 2022, GIZ produced a code of conduct for contractual relations and introduced it on a pilot basis for all Head Office procurements of materials and equipment. The document was revised in 2023 and has been included as an integral part of contracts for all procurements of materials and equipment since July 2023, and for all service contracts since December 2023. In addition to the ILO core labour standards, this document includes other relevant social standards, including on appropriate working conditions and the rejection of every form of violence, as well as on environmental standards, integrity and data protection.

1, 2, 3, 4, 5, 6, 8, 10

4, 6, 14

204-1

Proportion of spending on local suppliers

GIZ differentiates between contracts awarded centrally by GIZ Head Office and contracts awarded locally or by country offices (local procurement in countries of assignment). In 2023, GIZ awarded contracts worth a total of some EUR 1,947 million to sub-contractors and recipients of financing. The volume of contracts awarded by head office was approximately EUR 1,498 million, which corresponds to around 77 per cent of the overall volume of contracts awarded in 2023. The volume of contracts awarded locally was approximately EUR 449 million, which corresponds to around 23 per cent of the overall volume of contracts awarded.

GRI			SDG	DNK
3-3	Management approach disclosures	See 403-1 Occupational health and safety management system	3	14
403-1	Occupational health and safety management system	Principles Our staff should be able to work in a healthy environment, and the work itself should not impact adversely on their wellbeing. Companies in Germany are required to guarantee occupational health and safety. The Occupational Safety and Health Act (ArbSchG) and the Act on Occupational Physicians, Safety Engineers and Other Occupational Safety Specialists (ASiG) regulate this obligation. The COVID-19 pandemic also brought potential risks for staff members, for instance resulting from limited medical capacities, a high level of mental stress or fewer contacts with team members. GIZ’s Medical Services (MED) and the Occupational Health and Safety Team provide advice on ensuring a healthy and safe workplace to all those involved in occupational health and safety. Field staff with a German employment contract are also covered by the company’s accident insurance policy with Unfallversicherung Bund und Bahn. An individual agreement means that the accident insurance also covers work-related accidents outside Germany. More information on principles, specific measures and progress is provided in the indicators below.	3	14
403-3	Occupational health services	Health Services is an independent division within GIZ’s Human Relations Department. The division consists of Medical Services (MED), the psychosocial counselling unit (COPE) and Corporate Health Management (CHM). Together, they support the company and help staff maintain and enhance their physical, mental and social wellbeing as defined by the World Health Organization (WHO). CHM aims to establish a healthy corporate culture that takes account of individual needs. This makes it a key element of GIZ’s policy on maintaining operational capacity. In this way, GIZ creates working structures and conditions that protect the long-term health of employees and also empowers them to take responsibility for their own well-being. MED helps GIZ implement legislation and regulations pertaining to occupational health and offers advice to all those involved in employee health roles. MED conducts all occupational health examinations required under the German Ordinance on Preventive Occupational Health Care (ArbMedVV) for staff members and offers these to accompanying family members. MED provides medical advice with regard to travel abroad, including vaccinations for this purpose; in conjunction with CHM, it also offers annual flu vaccinations for staff members. Support from the in-house counselling service COPE is available to all staff members who may be looking for advice on issues such as violence, addiction or work-related stress as a result of particular events or circumstances at work or in their personal life. COPE develops preventive mental health services and helps implement them.	3	14
403-4	Worker participation, consultation, and communication on occupational health and safety	In Germany, the German Works Council Constitution Act (BetrVG) ensures that staff can take part in the decision-making process. They are represented in such matters by the local staff councils and, on issues affecting the company as a whole, by the Central Staff Council. The field staff representation, which is a committee of the Central Staff Council, is responsible for field staff. To foster discussion between the various bodies and GIZ and to create a climate that fosters constructive cooperation, various dialogue formats are in place at GIZ. They range from monthly meetings with local staff councils to annual joint meetings. GIZ thus also complies with the legal provisions of the Works Council Constitution Act. National staff, too, elect their own representatives at the country level. GIZ encourages the establishment of bodies to represent the interests of national staff and provides organisational support. Where local legislation includes regulations governing the establishment of and cooperation with bodies to represent staff interests, e.g. regarding the frequency of elections, responsibilities or the form participation should take in the agreement of collective regulations, these are taken into account. The elected representatives can be asked for their advice should conflicts arise in the company. They act as a bridge between staff members and the country director, gathering the opinions and suggestions of staff and passing them on.	3	14
403-5	Worker training on occupational health and safety	The capacity development team at the Academy for International Cooperation (AIZ) continued to offer health-improvement courses in 2023 as well as developing new courses. The self-learning modules on ‘Balancing Stress’ and ‘Occupational Health and Safety’ are now mandatory requirements. In 2023, the ‘Occupational Health and Safety’ module was revised and adapted for the field structure, and has subsequently been made available. The modules are available in German, English, French and Spanish and are proving popular.	3	14
403-6	Promotion of worker health	GIZ offers a large number of Corporate Health Management initiatives to help staff stay healthy and achieve a healthy work-life balance, in particular with targeted health and prevention services. GIZ offers staff members both digital health services and face-to-face services. Worldwide CHM measures in 2023 included the Health Days, resilience training for managers and online health campaigns on various topics such as eye health, ergonomics and heat protection. Various additional web-based health services are available to GIZ staff. The occupational health and safety officers advise and support GIZ as well as staff members and managers on matters including fire protection, accident prevention, ergonomic workplaces and decent working conditions. They are not only available to locations in Germany, but also to staff in the field structure. Occupational health and safety experts can visit the country office along with representatives of GIZ Medical Services and Corporate Health Management as required. They carry out inspections and draw up hazard assessments. They cooperate closely with the company’s psychological counselling service (COPE), the Corporate Security Unit and the Construction Division. (See also GRI 403-5, 403-6 403-7) On these trips, MED assesses the medical care options available in the country of assignment. CHM provides advice on the management tool ‘Corporate Health Management in the Field Structure,’ offers individual counselling on ergonomics and hosts selected workshops on various issues aimed at improving health.	3	14
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Because of GIZ’s worldwide presence, some employees face particular risks, for instance if they work in crisis-affected regions, or areas affected by natural disasters, terrorist attacks or violent crime. At GIZ, the Management Board bears overall responsibility for the safety and security of staff. The Corporate Security Unit reports directly to the Management Board. It is responsible for staff worldwide. Responsibility for the personal safety of staff undertaking assignments in partner countries is vested in the country director. The company’s psychosocial counselling unit COPE (Cooperation with personnel in stress, conflict and crisis) provides confidential counselling for all staff and their families worldwide in the event of professional or private crises. To help it devise individual and specially adapted staff care programmes, COPE conducts studies on mental health risks in especially challenging countries.
403-8	Workers covered by an occupational health and safety management system	GIZ’s set of internal regulations (Processes and Rules, or P+R for short) is binding for all staff members (staff in Germany, field staff, development cooperation trainees, national staff), development workers, trainees, interns and visiting interns. It provides the basis for the workplace safety/security briefings. The rule requires managers and their staff based in Germany, field staff, development workers, development cooperation trainees, trainees, BA students, interns and temporary staff to complete annual e-learning modules on occupational health and safety at locations in Germany and in the field structure and on balancing job-related stress. Participation is monitored. The country directors check whether national legislation calls for compliance with any further regulations on occupational health and safety. Where this is the case, the country director ensures that these are implemented for all staff members (including national staff).	3	14
403-10	Work-related ill health	GIZ always reports work-related ill health (occupational diseases) where the agent causing the disease is related to the work of the staff member and where, outside the workplace, exposure to the agent would not have occurred or would not have been on the same scale. In the case of GIZ, these are generally infectious diseases contracted abroad (e.g. bilharzia, severe malaria or dengue fever). In 2023, GIZ reported a total of 36 cases of occupational disease. Infectious diseases have resulted in three fatalities since 2019. The insurance company Unfallversicherung Bund und Bahn compiles further data on occupational diseases. These include cases reported not only by GIZ but also by independent doctors.

GRI

UNGC

SDG

DNK

3-3

Management approach disclosures

Principles

To ensure our continued viability as a company, we must develop appropriate competence for required areas of expertise, as well as unlock potential and enhance skills.
Our policy on employability requires GIZ staff members to ensure their long-term employability. Our managers must support them in this regard.
The GIZ employer/staff council agreement and the policy on national staff require annual staff assessment and development talks at which measures to ensure long-term employability are discussed (see also 404-3).

Measures

The company’s requirements for expertise, in terms of the technical expertise required by GIZ in the next three to four years, are determined every two years (HR trends); the company publishes the key findings as guidance on HR development on GIZ’s internal social intranet ‘IDA.’ GIZ’s own Academy for International Cooperation offers a wide portfolio of internal training services that are geared to the company’s needs. In addition, staff can also take part in training offered by external providers by agreement (see also 404-2).
Most recently, in 2022, digital capacity development requirements were identified as part of the evaluation of the Digital Literacy action plan. The findings were used to determine and implement measures to promote digital literacy within the company (see also 404-2).
An HR development programme for selected aspects of digital literacy is currently in development.

Progress

For selected positions in required areas of expertise, GIZ drew up further skill profiles and career paths in 2023; these can be used by line managers and staff for HR development purposes. They are being developed and supplemented on a continuous basis.

404-1

Average hours of training per year per employee

The Academy for International Cooperation (AIZ) is GIZ’s own professional development institution. It shapes learning processes and capacity building in international cooperation and makes a key contribution towards HR development within the company. It offers an extensive range of training courses for staff in Germany and in the field. The programme is open to all GIZ staff. Some of the courses are also available to partner experts and to members of the (professional) public, for example appraisers or the staff of non-governmental organisations and other institutions.

Figures broken down by participants in Germany, participants in the field and non-GIZ participants:

	Academy programme 2023		Onboarding 2023
Group	Participants	Participant days	Participants	Participant days
Germany	4,836	9,382	1,765	1,989
Field	10,549	24,136	1,088	1,303
Non-GIZ	641	2,148	0	0
Total	16,026	35,666	2,853	3,292

Figures broken down by employee category:

	Academy programme 2023		Onboarding 2023
Employee category	Participants	Participant days	Participants	Participant days
Germany-based staff members	4,836	9,383	1,765	1,989
Field staff members	3,264	7,488	809	606
National staff members	7,103	16,273	124	270
Development workers and integrated experts	182	374	155	427
Partner experts	355	1,644	0	0
Non-GIZ	286	504	0	0
Total	16,026	35,666	2,853	3,292

Figures broken down by gender:

	Academy programme 2023		Onboarding 2023
Gender	Participants	Participant days	Participants
Male	6,137	15,149	1,103
Female	9,889	20,517	1,750
Total	16,026	35,666	2,853

404-2

Programmes for upgrading employee skills and transition assistance programmes

All GIZ training courses are listed in the catalogue produced by GIZ’s own Academy for International Cooperation. In addition, staff can also request to take part in training offered by external providers.
The training courses offered by GIZ are reviewed and further developed on an ongoing basis. The company-wide needs analysis provides important guidance for this. GIZ continued to expand its digital learning content in 2023 and offers monthly consultation formats (see also 3-3).

5, 8, 10

14, 15, 16

404-3

Percentage of employees receiving regular performance and career development reviews

The staff assessment and development talk is the foundation for company-based training. All staff are entitled to receive feedback from their managers once a year on their performance and skills and to engage in dialogue regarding their personal development. During this session, managers not only provide this feedback but also look ahead to future tasks and developments and, depending on the country-specific rules, agree on goals with their staff. The extent to which these goals are reached determines the payment of variable remuneration. In the case of national staff, the extent to which the goals are reached is fed into the assessment of overall performance.

5, 8, 10

14, 15, 16

GRI			UNGC	SDG	DNK
3-3	Management approach disclosures	Principles Non-discrimination is enshrined in numerous processes and principles. In Processes and Rules (P+R) and many policies, GIZ guarantees protection against discrimination (especially with respect to ethnicity and social origin, gender, religion, disability, age, sexual orientation and identity). GIZ’s Code of Ethics lays down the company’s values and convictions. In its understanding of diversity, adopted in 2021, GIZ sets out non-discrimination, participation and equal opportunities as HR policy and as integral components of the corporate culture. The eight principles of the Diversity Code specify how we see diversity in action, which will play a key role in setting the course for GIZ’s diversity management in the years ahead. In the HR Strategy 2023+, diversity is one of four long-term objectives alongside professionalism, mobility and cooperation. Diversity is included as a goal of the Sustainability Programme 2021–2025. The GIZ Gender Strategy provides a mandatory framework for strategic gender equality objectives. At headquarters, the General Works Council Agreement on Equal Opportunities, the Equal Opportunities Plan and the Inclusion Agreement for staff with a (severe) disability or disabilities also set out further commitments on individual aspects of diversity. Measures Having a common understanding of diversity provides us with the basis to work together without discrimination. The Human Relations Department is responsible for internal diversity management at GIZ. To systematically address this issue, the Human Relations Department has established a centrally located team to carry out important groundwork. The main point of contact for discrimination-related complaints and for our Code of Ethics is attached to the Compliance and Integrity Unit. Staff who feel disadvantaged or feel they have been subject to harassment in the work context can get in touch with the discrimination issues focal points (AGG complaints committee) at the Compliance and Integrity Unit. All members of the workforce and candidates are entitled to report misconduct or make a complaint. GIZ thus also applies the yardstick set out in the German General Act on Equal Treatment (AGG) to national staff, development workers and CIM’s integrated experts. The GIZ whistleblower portal offers protected reporting procedures for alleged cases of sexual misconduct. GIZ thus meets its obligations under national and international diversity regulations and legislation. Other measures include numerous internal awareness-raising measures on the topic of diversity. A diversity training course has also been introduced on a mandatory basis for all managers and on a voluntary basis for all staff members. We have also undertaken to take steps to implement the pay equality check. The launch of Cooperation and Leadership (KuF) in 2017 initiated a process of cultural change at GIZ. The internal project came up with four principles that give us a structure for our work. The principle ‘Cooperate in diversity’ has been integrated into GIZ’s Corporate Principles. GIZ produces gender analyses for every project. They allow us to identify potential to promote gender equality at an early stage. In the 2023 reporting period, GIZ was able to further expand and leverage its gender expertise in a targeted manner, including in dialogues with our commissioning parties and partners, in international and/or sectoral forums and in specific projects in the field. By actively embracing the Gender Strategy, with its five elements that guide our actions (political will and accountability, gender in our corporate culture, gender competence, mainstreaming gender in our processes and promoting gender equality within the company), for all GIZ workforce members in line with the Women’s Empowerment Principles signed by GIZ in 2015, we are consolidating the perception of GIZ as a values-driven and responsible company. Progress Action plans on digital accessibility and on establishing inclusion guides have been published. GIZ has been a member of Valuable 500, a global initiative of companies committed to the inclusion of people with disabilities, since December 2022. Since February 2024, GIZ has been a member of UnternehmensForum, an initiative of companies based in Germany that are committed to the inclusion of people with disabilities. At the end of 2023, 4.22 per cent of staff members had a disability. At the end of 2023, women accounted for 60.4 per cent of GIZ’s workforce. 46.2 per cent of managerial posts inside and outside Germany are held by women. Staff with a German employment contract represent a total of 125 nations. An annual report sets out the measures undertaken to implement the GIZ Gender Strategy. The Strategy sets out the objectives, parameters and indicators used to assess progress from page 7 onwards.
405-1	Diversity of governance bodies and employees	As at 31 December 2023, the GIZ Supervisory Board had a total of 20 members. Women and men each accounted for 50 per cent of members. As at 31 December 2023, 60.4 per cent of the 8,536 staff with a German employment contract at GIZ were women. The share of women in leadership positions was 46.2 per cent, which represents a further increase of 0.5 percentage points compared with the previous year. While 50.2 per cent of leadership positions in Germany were held by women, women accounted for just 43.8 per cent of staff seconded abroad with a German employment contract. The average age of GIZ staff as at 31 December 2023 was 42.5, which is slightly higher than in the previous year (average age in 2022: 42.3). The average age for women was 41.7. This makes them around two years younger on average than their male colleagues, whose average age is 43.7. Staff with a German employment contract represent a total of 125 nations; the majority are German or EU nationals. Following the introduction of the Inclusion Agreement in 2020, GIZ has focused in particular on the long-term inclusion of staff with disabilities. As at 31 December 2023, they accounted for 4.22 per cent of the workforce. Overall, 267 of the 8,536 staff members have a degree of disability of at least 50 per cent or a recognised equivalent disability.	6	5, 8, 10	14, 15, 16

GRI

UNGC

SDG

DNK

3-3

Management approach disclosures

Principles
Non-discrimination is enshrined in numerous processes and principles.

In Processes and Rules (P+R) and many policies, GIZ guarantees protection against discrimination (especially with respect to ethnicity and social origin, gender, religion, disability, age, sexual orientation and identity).
GIZ’s Code of Ethics lays down the company’s values and convictions.
In its understanding of diversity, adopted in 2021, GIZ sets out non-discrimination, participation and equal opportunities as HR policy and as integral components of the corporate culture. The eight principles of the Diversity Code specify how we see diversity in action, which will play a key role in setting the course for GIZ’s diversity management in the years ahead.
In the HR Strategy 2023+, diversity is one of four long-term objectives alongside professionalism, mobility and cooperation.
Diversity is included as a goal of the Sustainability Programme 2021–2025.
The GIZ Gender Strategy provides a mandatory framework for strategic gender equality objectives.
At headquarters, the General Works Council Agreement on Equal Opportunities, the Equal Opportunities Plan and the Inclusion Agreement for staff with a (severe) disability or disabilities also set out further commitments on individual aspects of diversity.

Measures

Having a common understanding of diversity provides us with the basis to work together without discrimination. The Human Relations Department is responsible for internal diversity management at GIZ. To systematically address this issue, the Human Relations Department has established a centrally located team to carry out important groundwork.
The main point of contact for discrimination-related complaints and for our Code of Ethics is attached to the Compliance and Integrity Unit. Staff who feel disadvantaged or feel they have been subject to harassment in the work context can get in touch with the discrimination issues focal points (AGG complaints committee) at the Compliance and Integrity Unit. All members of the workforce and candidates are entitled to report misconduct or make a complaint. GIZ thus also applies the yardstick set out in the German General Act on Equal Treatment (AGG) to national staff, development workers and CIM’s integrated experts.
The GIZ whistleblower portal offers protected reporting procedures for alleged cases of sexual misconduct. GIZ thus meets its obligations under national and international diversity regulations and legislation.
Other measures include numerous internal awareness-raising measures on the topic of diversity.
A diversity training course has also been introduced on a mandatory basis for all managers and on a voluntary basis for all staff members.
We have also undertaken to take steps to implement the pay equality check.
The launch of Cooperation and Leadership (KuF) in 2017 initiated a process of cultural change at GIZ. The internal project came up with four principles that give us a structure for our work. The principle ‘Cooperate in diversity’ has been integrated into GIZ’s Corporate Principles.
GIZ produces gender analyses for every project. They allow us to identify potential to promote gender equality at an early stage.
In the 2023 reporting period, GIZ was able to further expand and leverage its gender expertise in a targeted manner, including in dialogues with our commissioning parties and partners, in international and/or sectoral forums and in specific projects in the field. By actively embracing the Gender Strategy, with its five elements that guide our actions (political will and accountability, gender in our corporate culture, gender competence, mainstreaming gender in our processes and promoting gender equality within the company), for all GIZ workforce members in line with the Women’s Empowerment Principles signed by GIZ in 2015, we are consolidating the perception of GIZ as a values-driven and responsible company.

Progress

Action plans on digital accessibility and on establishing inclusion guides have been published.
GIZ has been a member of Valuable 500, a global initiative of companies committed to the inclusion of people with disabilities, since December 2022. Since February 2024, GIZ has been a member of UnternehmensForum, an initiative of companies based in Germany that are committed to the inclusion of people with disabilities.
At the end of 2023, 4.22 per cent of staff members had a disability.
At the end of 2023, women accounted for 60.4 per cent of GIZ’s workforce. 46.2 per cent of managerial posts inside and outside Germany are held by women.
Staff with a German employment contract represent a total of 125 nations.
An annual report sets out the measures undertaken to implement the GIZ Gender Strategy. The Strategy sets out the objectives, parameters and indicators used to assess progress from page 7 onwards.

405-1

Diversity of governance bodies and employees

As at 31 December 2023, the GIZ Supervisory Board had a total of 20 members. Women and men each accounted for 50 per cent of members.

As at 31 December 2023, 60.4 per cent of the 8,536 staff with a German employment contract at GIZ were women. The share of women in leadership positions was 46.2 per cent, which represents a further increase of 0.5 percentage points compared with the previous year. While 50.2 per cent of leadership positions in Germany were held by women, women accounted for just 43.8 per cent of staff seconded abroad with a German employment contract. The average age of GIZ staff as at 31 December 2023 was 42.5, which is slightly higher than in the previous year (average age in 2022: 42.3). The average age for women was 41.7. This makes them around two years younger on average than their male colleagues, whose average age is 43.7.

Staff with a German employment contract represent a total of 125 nations; the majority are German or EU nationals.

Following the introduction of the Inclusion Agreement in 2020, GIZ has focused in particular on the long-term inclusion of staff with disabilities. As at 31 December 2023, they accounted for 4.22 per cent of the workforce. Overall, 267 of the 8,536 staff members have a degree of disability of at least 50 per cent or a recognised equivalent disability.

5, 8, 10

14, 15, 16

GRI			UNGC	SDG	DNK
3-3	Management approach disclosures	See Section 405 of GRI: Diversity and equal opportunity 2016	6		14, 15, 16
406-1	Incidents of discrimination and corrective actions taken	Protection against discrimination, particularly on grounds of ethnic origin, gender, religion, disability, age, sexual identity and sexual orientation is enshrined in the GIZ Code of Ethics. It applies equally to all staff members worldwide. Every individual affected by discrimination within the company can contact the Compliance and Integrity Unit for advice or with a grievance; the complaints committee required under the German General Act on Equal Treatment (AGG) is part of this unit. In addition, staff can turn to members of the staff representation, the gender equality commissioner, the representatives for young people and trainees, people with disabilities and LGBTIQ+ employees for advice. As a basic principle, advice on these issues can be sought anonymously, which is why no statistics are kept on this type of request.	6	5, 8, 10, 16	14, 15, 16

GRI			UNGC	SDG	DNK
3-3	Management approach disclosures	See GRI 204: Procurement Practices 2016	1, 2		6, 14, 17
412-1	Operations that have been subject to human rights reviews or impact assessments	As part of its risk analysis in accordance with the German Supply Chain Act, GIZ subjected all countries in which it is active to an abstract analysis. All 69 countries identified as high risk were subsequently asked to provide more information on the situation by means of a questionnaire. A follow-up interview was held where necessary.
412-2	Employee training on human rights policies or procedures	To uphold human rights, GIZ revised training documents on human rights due diligence in 2023. These were integrated into mandatory training and provided to all staff in more extensive and detailed documents. Staff are made aware of sustainable procurement requirements and are trained accordingly. Web-based training on sustainable procurement is available to commission and budget managers. Guidelines and product-specific orientation documents, as well as a procurement report with specific practical examples, complement the training offered to staff with procurement-related tasks. Business partners are also made aware of sustainable procurement requirements and are offered training. They can take the online course Guide for Practising Corporate Sustainability, for instance, or be specifically invited to sustainability dialogues, which are offered regularly.	1, 2	5, 8, 10, 12, 16	6, 14, 17

GRI			UNGC	SDG	DNK
3-3	Management approach disclosures	See GRI 204: Procurement Practices 2016	1–6		4, 6, 14, 17
414-1	New suppliers that were screened using environmental criteria	GIZ’s General Terms and Conditions of Contract (AVB) and General Purchase Conditions (AEB), which were revised in 2023, and the new Code of Conduct for Contractors require service providers and suppliers to comply with environmental and social sustainability criteria.	1–6	5, 8, 16	4, 6, 14, 17
414-2	Negative social impacts in the supply chain and actions taken	Through annual and event-driven risk classification, we identify groups of goods that involve risks in terms of human rights and other sustainability criteria. To minimise risks, we have been developing product-specific guidelines for the sustainable procurement of these goods since 2021. Furthermore, we use a mapping process to identify suppliers and service providers supplying these high-risk groups of goods or services, for which adverse impacts could conceivably occur. In 2023, in-depth screening and additional sustainability dialogues were carried out with these suppliers for the first time to minimise risks.

Environment

GRI

UNGC

SDG

DNK

3-3

Management approach disclosures

Foundation

Responsible use of resources is an important topic in our materiality analysis in accordance with the Corporate Sustainability Reporting Directive (CSRD) (E5: resource inflows, outflows and consumption). Important resources for GIZ are materials such as paper, water and waste. Information on water can be found under GRI 303: Water and Effluents 2018.
GIZ uses two different environmental management systems (one in Germany and one abroad) to take account of the specific conditions prevailing in Germany and in the countries in which we operate. Both management systems are based on GIZ’s Environmental Mission Statement.
Environmental management system in Germany: In Germany, GIZ uses the Eco-Management and Audit Scheme (EMAS), an extension of the ISO 14001 environmental management standard. EMAS is the world’s most exacting certification for corporate environmental management and requires companies to make continuous, annually verified improvements in their environmental performance. The overriding priority is to steadily reduce GIZ’s environmental impacts and provide evidence of this reduction. GIZ does so in an annual Climate and Environmental Report on the progress made towards achieving its environmental goals. This is presented in an Environmental Statement to the responsible Chamber of Commerce and Industry (IHK) having already been validated by external EMAS environmental auditors.

The Chair of the GIZ Management Board is the company’s EMAS environmental management representative. Our Environmental Management Officer is based in GIZ’s Sustainability Office. The Officer launches and monitors all necessary steps within the company that are relevant for the EMAS system and coordinates implementation of environment-related measures laid out in the Sustainability Programme in close consultation with other units. Our registered offices in Bonn and Eschborn and our representation in Berlin first gained EMAS certification in 2013. Other buildings in Berlin, Bonn and Feldafing were included in the scheme in subsequent years.
Environmental management system in partner countries: To record our progress in the field of sustainability in the countries in which GIZ operates, we use the Corporate Sustainability Handprint® (CSH). The CSH provides the GIZ workforce with a uniform framework for corporate sustainability and therefore also for environmental management. GIZ has collected climate and environmental data every year in all its partner countries and country offices since 2018. While the quality of data is not yet comparable with the data for Germany, it is steadily improving. When we record environmental data, we distinguish between an ‘environmental footprint’ and an ‘environmental handprint.’ While an environmental footprint measures aspects like water consumption and CO₂ emissions, the handprint documents active contributions towards sustainability, such as using solar panels rather than generators and arranging carpools for commuters. It also covers topics like raising awareness of health issues, diversity and human rights, and ensuring sustainable procurement. GIZ encourages its teams on site to optimise their sustainability performance.
Risk management: Under EMAS, environmentally relevant opportunities and risks are analysed once a year and are made an active focus. Wherever possible, objectives and measures are established in order to harness opportunities and minimise risks. At the project level, GIZ has introduced a systematic appraisal process that allows us to identify external risks and unintended adverse impacts at an early stage. This enables us to plan our projects accordingly, ensuring that people and other objects of protection can be safeguarded more effectively. The Safeguards+Gender Management System is used to ensure that the projects of all commissioning parties are environmentally and socially compatible. The climate safeguard examines the impact of a project on climate change in terms of GHG emissions and considers the need to adapt to the consequences of climate change. The objects of protection covered by the environmental safeguard include people, biological diversity (animals, plants, microorganisms, etc.), ecosystems and their services, soil, water and air, cultural assets and other objects, as well as interactions between these objects.
Objectives: Our Environmental Programme has been incorporated into our Sustainability Programme. This addresses the entire GIZ workforce in Germany and in the countries in which we operate and many of its elements concern environmental protection and climate action. The environmental elements of the Sustainability Programme therefore focus primarily on climate management, resource efficiency and mobility.
Paper is an essential resource that we use every day in the office. While it is not always possible to dispense with paper entirely, we have significantly reduced paper consumption worldwide since 2019 and are constantly working to reduce it further. By 2025, the volume of paper used for printing in Germany is to be cut by 65 per cent, while a target of 40 per cent has been set for outside Germany.
GIZ aims to generate as little waste as possible and to achieve a high level of reuse. The waste produced in Germany is mainly commercial waste similar to household waste, such as paper, packaging, organic waste and residual waste.

Measures

GIZ is particularly committed to gradual document digitalisation. Since October 2021, documents for internal use – apart from exceptions required by law – have been handled and stored only in electronic form.
All of the paper GIZ uses in Germany is recycled paper with the Blue Angel seal of approval. We also have low-energy printers. Our service provider uses our empty ink and toner cartridges to manufacture new ones.
Since 2020, GIZ has been using a new waste strategy for its larger locations in Germany, further simplifying and centralising the clear separation of waste. It focuses on easier separation of reusable materials, reducing the use of plastic, and more efficient cleaning. Waste is disposed of by certified companies and the entire process is documented for all types of waste. It is not possible to report on the overall recycling rate.
During the procurement process too, GIZ ensures that product packaging generates as little waste as possible, which is why we prefer reusable packaging. Sustainability criteria for our office supplies have also been agreed. Environmentally sound products are listed first in the online catalogue. Phasing out shipping cartons for our deliveries of office supplies is expected to significantly reduce paper waste over the next few years.
The Corporate Sustainability Handprint® (CSH) does not record waste, so no quantitative data is available from outside Germany. Systematic waste separation is by no means the norm worldwide. Nevertheless, GIZ is carrying out sustainability activities in this area too.
Examples of measures outside Germany: A waste strategy has been developed for e-waste in Kenya.

Progress

Paper consumption in Germany fell from 11.9 million to 3.6 million sheets of paper in 2023, which is 70 per cent lower than in 2019. The target reduction of 65 per cent set out in GIZ’s Sustainability Programme was therefore achieved. Further reductions in consumption figures are evident as a result of the digitalisation of work processes, the introduction of the eProcurement system and the growing number of paperless events. This has saved over 300,000 sheets of paper solely in connection with the annual staff assessment and development talks and manager-staff dialogues.
Paper consumption outside Germany fell from 73.6 million to around 37 million sheets of paper, which is a reduction of approximately 50 per cent against 2019. Recycled paper accounted for 24 per cent of all paper used at GIZ locations abroad in 2023, an increase of 9 per cent compared with 2019. In partner countries, it is not always possible to use recycled paper, as it is often difficult or even impossible to purchase locally. Nevertheless, GIZ has switched to 100 per cent recycled paper in 11 countries in Africa, Asia and Europe.
The total volume of non-hazardous waste generated by GIZ in Germany stood at 807 tonnes in 2023, which is comparable with the previous year’s figure. The volume of hazardous waste generated is comparatively low, amounting to around 13 tonnes. This includes defective battery-powered electronic devices, batteries and light bulbs.

8, 9

11, 13

301-1

Materials used by weight or volume

Paper Consumption [13]
	Germany					Abroad
	2019	2020	2021	2022	2023	2019	2020	2021	2022	2023
Paper consumption (sheets)	11,897,087	6,225,693	5,140,153	4,738,544	3,589,316	73,673,934	43,849,811	46,127,561	42,972,940	36,958,001
Per-capita paper consumption (sheets per staff member)	2,164	1,035	855	755	552	4,042	2,313	2,313	2,139	1,855
Percentage of recycled paper used	95%	100%	100%	100%	100%	15%	16%	13%	22%	24%

[13] Due to improved data quality, these figures abroad for 2021 and 2022 deviate in part from previously published data.

7, 8

6, 8, 12

11, 12

GRI

UNGC

SDG

DNK

3-3

Management approach

Principles

Climate change mitigation, energy and climate change adaptation are important topics in our materiality analysis in accordance with the Corporate Sustainability Reporting Directive (CSRD) (E1: climate change adaptation; E1: climate change mitigation and energy). A significant aspect, in addition to energy, is the issue of emissions, details of which can be found under GRI 305: Emissions 2016.
Information on environmental management at GIZ can be found under GRI 301: Materials 2016.
GIZ intends to reduce the energy it consumes by 20 per cent per employee in Germany and by 10 per cent outside Germany by 2025 compared with 2019. Measures such as energy efficiency analyses and energy consumption checks to identify actions will help to achieve our goals.
To promote sustainable development, GIZ also intends to make more use of renewable energy. The aim is to increase the installed capacity of photovoltaic (PV) plants to 150 kWp in Germany and to 400 kWp outside Germany by 2025.
Total energy consumption and the energy mix vary widely between GIZ Germany and our operations abroad. In Germany, our energy consumption figures primarily involve electricity and heating/cooling energy. Heating and cooling energy alone accounts for just over half of consumption. In our partner countries, fuel for company vehicles and generators accounts for a large share.
However, power supply remains precarious in many of our partner countries, making emergency generators indispensable. In Germany, generators are only used to supply emergency power during maintenance work on the power grid.

Measures

Almost all the power used at GIZ locations in Germany is green. In 2023, some 93 per cent of the electricity used was generated from renewables. The consumption of conventional electricity stems from the use of spaces shared with other tenants, such as reception areas, underground car parks and lifts in leased properties. Wherever possible, we are replacing conventional light bulbs with LEDs at all locations. We are also optimising ventilation systems to save power.
As a general rule, GIZ measures electricity consumption at all locations where GIZ staff work in our partner countries. Since most countries do not yet generate enough on-grid electricity from renewables, we cannot achieve the same percentage of green electricity supplied to our offices outside Germany as we do in Germany. However, GIZ offices are always looking at where and how it makes economic and environmental sense to use PV systems in our locations abroad. Since the target was set, the number of country and project offices installing or planning to install PV systems has been steadily increasing. Energy efficiency measures are an important aspect: the lower the basic electricity demand, the better the chances of meeting demand in the event of power outages with appropriately dimensioned PV systems and also of reducing the use of diesel generators for peak loads. This is also associated with greater energy security for GIZ locations in fragile contexts. Measures related to energy efficiency and renewable energy therefore complement each other.
New PV systems were installed at several locations in our partner countries in 2023, for example in the Democratic Republic of the Congo, Mexico and Albania.
Many locations in Germany have gradually switched to using biomethane for heating since 2021. In 2023, a further building in Eschborn was connected to this system. Geothermal systems are used in Bonn and Eschborn and at Campus Kottenforst. Additionally, new PV systems and heat pumps were installed at Campus Kottenforst in 2023. There are also plans to step up the use of renewable energy at some locations, for example by installing additional heat pumps and PV systems. This is accompanied by energy-efficient refurbishments such as better insulation.
Mobility: The COVID-19 pandemic has led to a significant decrease in fuel consumption for cars outside Germany since 2020. In order to keep fuel consumption low in the future, options for establishing context-specific vehicle pooling systems are being explored. In addition, the cross-project procurement and use of motor vehicles are to become standard practice. In Germany, we are prioritising the transition to electromobility. In 2023, two new electric minibuses were put into operation to replace older diesel-powered vehicles. As a result, over half of GIZ’s manageable fleet of 11 vehicles is now fully electric.

Progress

In 2023, the installed capacity of PV plants in GIZ’s locations abroad increased by 120 per cent year on year. With an installed capacity of 550 kWp, the target of 400 kWp set out in GIZ’s Sustainability Programme was achieved. Compared with 2022, energy consumption increased by 4 per cent in Germany and by 6 per cent abroad. Our worldwide electricity consumption in 2023 was about 7 per cent below the 2019 level.
Our locations in Germany and abroad vary enormously in terms of heating/cooling energy consumption. Overall, energy consumption for heating and cooling in 2023 was largely unchanged on the previous year. Consumption per employee in Germany was 1,775 kWh in 2023, which represents a reduction of around 5 per cent. Outside Germany, where heating systems are available in only a few countries or are partly based on electricity, the consumption figure is lower. 2023 saw a slight increase from the previous year to 219 kWh per employee, which is a rise of approximately 12 per cent.
The share of renewable energy in Germany rose by 14 per cent year on year to 71 per cent due to a further building in Eschborn having switched to the use of biomethane. Green electricity accounts for a share of 93 per cent.
Mobility: Direct energy consumption resulting from vehicle fuel plays only a minor role at GIZ locations in Germany. In 2023, the fuel consumption for GIZ’s 11 motor vehicles in Germany was 60,018 kWh.
GIZ’s core business, implementing projects, happens at its locations abroad. The vehicle fleet consisted of 2,697 motor vehicles in 2023. The fuel consumption of these vehicles was 38,866,303 kWh. This represents a year-on-year reduction of more than 500 vehicles and around 5,000,000 kWh of energy in the field structure. In addition, GIZ is constantly working to increase the share of electric vehicles.
In relation to the 2019 base year, the energy consumption of motor vehicles in 2023 fell by about 16 per cent in absolute terms.
Generators: Compared with the previous year, about 11 per cent less fuel was used to power generators outside Germany. This is due to fluctuations in grid stability in partner countries.

302-1

Energy consumption within the organisation

Energy Consumption [11]
	Germany					Abroad
Total energy consumption	2019	2020	2021	2022	2023	2019	2020	2021	2022	2023
Total energy consumption in kWh	24,114,794	23,015,555	23,240,630	20,429,619	20,570,353	80,277,407	66,123,732	66,416,385	75,989,840	71,491,450
Total energy consumption per staff member in kWh	4,387	3,826	3,864	3,255	3,164	4,404	3,487	3,330	3,782	3,589
Electricity
Total electricity consumption in kWh	10,088,941	9,793,714	9,078,147	8,598,906	8,971,115	19,717,828	15,944,268	16,329,602	17,620,037	18,719,247
Total electricity consumption per staff member in kWh	1,835	1,628	1,509	1,370	1,380	1,082	841	819	877	940
Green electricity percentage	93%	94%	94%	94%	93%	Data not mapped in the CSH.
Heating / Cooling energy
Total heating / cooling energy in kWh	13,925,530	13,148,410	14,100,941	11,775,697	11,539,220	7,083,143	7,382,315	6,464,927	3,926,957	4,363,030
Total heating / cooling energy per staff member in kWh	2,533	2,186	2,345	1,876	1,775	389	389	324	195	219
Percentage of heating energy from renewable sources	12%	19%	59%	57%	71%	Data not mapped in the CSH.
Fuel for company vehicles and generators
Total energy consumption from motor vehicle fuel in kWh	94,826	49,087	50,837	36,309	60,018	46,036,759	33,483,739	37,654,530	43,728,348	38,866,303
Total energy consumption from motor vehicle fuel per staff member in kWh	18	8	9	6	10	2,526	1,766	1,888	2,176	1,951
Total energy consumption by generators in kWh	5,498	24,343	10,705	18707	0	7,439,677	9,313,409	5,967,327	10,714,498	9,542,870
Total energy consumption by generators per staff member in kWh	1	4	2	3	0	408	491	299	533	479

[11] Due to improved data quality, these figures differ in part from previously published data.

7–9

7, 8, 13

11, 12, 13

302-3

Energy intensity

Energy Consumption [11]
	Germany					Abroad
Total energy consumption	2019	2020	2021	2022	2023	2019	2020	2021	2022	2023
Total energy consumption in kWh	24,114,794	23,015,555	23,240,630	20,429,619	20,570,353	80,277,407	66,123,732	66,416,385	75,989,840	71,491,450
Total energy consumption per staff member in kWh	4,387	3,826	3,864	3,255	3,164	4,404	3,487	3,330	3,782	3,589

[11] Due to improved data quality, these figures differ in part from previously published data.

7–9

7, 8, 12, 13

11, 12, 13

302-4

Reduction of energy consumption

Total energy consumption in Germany is about 1 per cent up on the previous year. Outside Germany, it fell by about 6 per cent year on year, taking it to around 11 per cent below the pre-COVID level.

Compared with the previous year, total energy consumption per employee fell by 3 per cent in Germany and by 5 per cent outside Germany.

7–9

7, 8, 12, 13

11, 12, 13

GRI

UNGC

SDG

DNK

3-3

Management approach

Principles

Responsible use of resources is an important topic in our materiality analysis in accordance with the Corporate Sustainability Reporting Directive (CSRD) (E5: resource inflows, outflows and consumption). Important resources for GIZ include materials such as paper, water and waste. Details concerning paper and waste and extensive information on GIZ’s environmental management can be found under GRI 301: Materials 2016
In many of our partner countries, water is a scarce and precious good. This makes it extremely important to use water economically.

Measures

Collecting data on water consumption at GIZ’s country and project offices is particularly complex, and our figures are still incomplete – sometimes because meters are defective or inaccurate and sometimes because there are no water meters at all. Furthermore, GIZ records only the consumption of tap water, not bottled drinking water. This is only included in the figures where water canisters replace tap water. In African countries in particular (e.g. Ghana and Nigeria), wells are also used as a source of water. This consumption cannot be measured either.
We have lowered the water pressure in the kitchen areas and toilets and installed water-saving fittings, aerators on taps and low-flush buttons on toilets in nearly all our buildings in Germany. However, for some time now, it has been mandatory under the Drinking Water Regulation to flush water pipes at regular intervals, which reduces the impact of these measures. At some locations, rainwater is used for flushing sanitary facilities and for the outdoor spaces. The outdoor spaces are designed such that they require little or no watering, except for newly planted trees or during long, hot periods.

Progress

GIZ’s water consumption in Germany in 2023 was 4 per cent lower than in the previous year. Per capita consumption was also down, by around 7 per cent, falling to 4,065 litres per employee in 2023. Water consumption was about 48 per cent down on 2019.
In 2023, water consumption outside Germany was 8 per cent lower than in the previous year. Similarly, the per capita value fell by 7 per cent, to 18,301 litres per employee.

8, 9

11, 13

303-5

Water consumption

Water Consumption [12]
	Germany					Abroad
	2019	2020	2021	2022	2023	2019	2020	2021	2022	2023
Total drinking water consumption in m³	50,678	33,535	30,465	27,527	26,429	608,612	490,075	361,484	395,006	364,576
Total drinking water consumption per staff member in l	9,219	5,574	5,065	4,386	4,065	33,390	25,845	18,124	19,659	18,301

[12] Due to improved data quality, some of these figures differ from previously published data.

7–9

6, 8, 12

11, 12

GRI			UNGC	SDG	DNK
3-3	Management approach	Principles Biodiversity is an important topic in our materiality analysis in accordance with the Corporate Sustainability Reporting Directive (CSRD) as significant opportunities for GIZ were identified here in the context of project work (E4: direct impact drivers of biodiversity loss; E4: state of species). No significant negative impacts were identified. We do not currently report on significant risks and opportunities as this is not part of the GRI. GIZ is preparing to report on these significant aspects in the 2025 Sustainability Statement in accordance with the CSRD. Information on GIZ’s commitment to protect biodiversity can be found in the EMAS Environmental Statement
304-2	Significant impacts of activities, products, and services on biodiversity	Protecting and promoting biodiversity is a core objective in many projects with our partner countries. Measures to mitigate climate change also help to conserve biodiversity. GIZ contributes to species protection at its own locations in Germany and abroad too.	7, 8, 9	11, 12, 13, 15	11, 12
304-3	Habitats protected or restored	GIZ’s biodiversity consulting services for partner and developing countries are based on the targets of the Strategic Plan of the Convention on Biological Diversity. Priority areas with regard to protected habitats include promoting the sustainable use of biodiversity (sustainable forest management and agrobiodiversity, for example), supporting nature conservation for development (governance of protected areas or biosphere reserves, for example) and combating poaching along the entire illegal trade chain. Worldwide, GIZ is implementing 110 projects for the conservation and sustainable use of biodiversity in more than 60 countries. Regional focuses are Central America, the Caribbean, the Amazon states, the SADC region, COMIFAC and South-East Asia. One example is the AgriChains global programme, in which various sustainability projects are supported along the coffee supply chain under the banner of INCAS Global +. An important project activity is the introduction of ‘Jaguar Friendly’ certification, which involves producers adopting sustainable production practices and thereby contributing to the preservation of biological corridors and the restoration of damaged ecosystems to protect biodiversity.	7, 8, 9	11, 12, 13, 15	11, 12

GRI

UNGC

SDG

DNK

3-3

Management approach disclosures

Principles

Climate change mitigation and adaptation are important topics in our materiality analysis in accordance with the Corporate Sustainability Reporting Directive (CSRD) (E1: climate change adaptation; E1: climate change mitigation and energy). A significant aspect, in addition to emissions, is the issue of energy, details of which can be found under GRI 302: Energy 2016.
Information on environmental management at GIZ can be found under GRI 301: Materials 2016.
Principles:
GIZ is firmly committed to the Paris Agreement’s 1.5-degree target. The climate crisis is one of the greatest challenges of our time, and climate action is a key concern. GIZ is helping its partners in countries of assignment to implement climate change mitigation and adaptation measures. At the same time, we are setting ourselves goals to reduce our own carbon footprint, in line with the most rigorous science-based, transparent standards and benchmarks. For GIZ’s climate management, prevention takes priority over reduction, while offsetting of unavoidable emissions is a last resort. GIZ bases its climate management on the findings of climate research. In 2021, we were the first development cooperation company to join the global Science Based Targets initiative (SBTi). GIZ is thereby pursuing ambitious emission reduction goals that are broken down into different scopes, or emission sources, in line with international standards. In addition to documenting direct and indirect emissions in Scopes 1 and 2, as far as possible GIZ also records greenhouse gas (GHG) emissions that occur in the upstream and downstream value chain – Scope 3. GIZ can control and influence these indirect emissions only to a very limited extent.
Offsetting:
The emissions that GIZ cannot avoid are offset by retiring high-quality climate certificates from projects where GHG emissions were successfully reduced. We have offset emissions in Germany since 2013 and emissions abroad since 2020. GIZ offsets all direct Scope 1 GHG emissions. It also offsets a number of easily measurable indirect GHG emissions in Scopes 2 and 3 such as those generated by energy use, air travel or commuting. For 2023, these are emissions from commuting in Germany, business trips in Germany and abroad, events in Germany, and fuel- and energy-related emissions in Germany and abroad. Other emission sources are outside GIZ’s control and can be mapped only in part using rough estimates. They are not offset.
To offset emissions, GIZ acquires certificates from climate change mitigation projects that meet not only environmental but also social sustainability criteria. They comply with the Gold Standard requirements, one of the most rigorous international quality standards, and are verified by the United Nations Clean Development Mechanism (CDM). They also meet the requirements of Article 6 (4) of the Paris Agreement. You can find more information on how GIZ’s CO₂ emissions are recorded and offset in the Integrated Company Report 2021 and climate and environmental data for 2022.
Objectives:
Climate change mitigation is at the heart of GIZ’s Sustainability Programme 2021–2025, and reducing GHG emissions at GIZ locations worldwide is our top priority. By 2025, GIZ will reduce its emissions to such an extent that it actively contributes to implementing the Paris Agreement. GIZ has pledged to reduce its direct and indirect emissions – Scopes 1 and 2 – by 30 per cent by 2025 compared to 2019. 2019 was selected as the base year for the targets because from 2020 onwards the COVID-19 pandemic caused distortions. GIZ has committed to reducing absolute Scope 3 GHG emissions from purchased goods and services, fuel- and energy-related activities, business travel and staff commuting by 10 per cent between 2019 and 2025. Again, 2019 was used as the base year for measuring progress. The data is updated annually and, if new information is available, findings from previous years are corrected.

GHG emissions

The Sustainability Programme 2021–2025 now shifts the focus more to the potential outside Germany. Photovoltaic systems are to be installed at many locations, for instance. This will reduce CO₂ emissions, save energy costs and may reduce the amount of fuel consumed by generators during power cuts.

Measures

Scopes 1 und 2:
- In 2023, GIZ continued the process of switching from natural gas to biomethane in Germany and further expanded the use of electric vehicles. Energy-efficient refurbishments were also initiated, including the installation of PV systems and heat pumps at Campus Kottenforst, for example. Measures conducted abroad in 2023 included installing 13 new PV systems on a total of 47 office roofs around the globe, procuring additional electric vehicles and organising awareness-raising events for employees on topics such as sustainable mobility and energy and resource consumption. Wherever possible, low-energy, climate-friendly air conditioning systems (‘green cooling’) were procured, although these are only available to a limited extent on markets abroad.

Scope 3:
- Step by step, GIZ is improving its monitoring system, enabling it to record other key emissions more accurately and to reduce these wherever possible. However, a number of targeted measures have also contributed to cutting emissions. Wherever possible, business travel is being replaced by online meetings or reduced by grouping appointments. This approach proved successful during the COVID-9 pandemic. Furthermore, all events now meet sustainability criteria and their GHG emissions are accounted for. Measures to raise awareness among our service providers, for instance running online training courses and including standardised information on climate-friendly travel in our contract documents, may also help to reduce GHG emissions in the value chain.

Progress

In 2023, the degree of achievement of Scope 1 and Scope 2 climate goals was a reduction of 15 per cent. Savings in direct emissions from Scope 1 occurred mainly in Germany as a result of the switch to biomethane and of energy savings. Emissions outside Germany decreased slightly. While emissions from motor vehicles and generators fell, emissions from heating and cooling increased. Indirect energy-related emissions from Scope 2 continued to rise in 2023. This is primarily due to increased electricity consumption at locations abroad.
Scope 3 emissions have returned to the 2019 level. Having fallen in recent years due to the COVID-19 pandemic, emissions rose once again in 2023. Emissions from purchased services increased due to a rise in the procurement volume. By contrast, emissions from business trips fell below their 2019 level.
Unfortunately, the effects of measures to raise awareness among our suppliers cannot be quantified at present because GIZ – like many other companies – estimates its greenhouse gas (GHG) emissions from procurement based solely on financial procurement volume and relatively imprecise emission factors. In other words, the volume of emissions reported here varies only according to the volume of services we purchase and is unable as yet to reflect the impact of measures.

8, 9

11, 13

305-1

Direct GHG emissions (Scope 1)

Summary of GHG emissions [1]
	Germany					Abroad
Scope 1	2019	2020	2021	2022	2023	2019	2020	2021	2022	2023
Heating [in t CO₂e]	2,760	2,227	1,079	864	515	1,850	1,975	1,918	1,007	1,243
Fuel for company vehicles in t CO₂e	23	13	9	8	10	11,550	8,236	9,248	10,741	9,627
Coolants in t CO₂e	31	23	8	13	45	4,048	3,849	4,111	4,055	4,240
Generators in t CO₂e	3	7	6	6	0	1,765	2,303	1,379	2,641	2,287

[1] Due to improved data quality, these figures partly deviate from previously published data. This applies in particular to the year 2022.

7-9

8, 13

305-2

Indirect energy-related GHG emissions (Scope 2)

Summary of GHG emissions [1]
	Germany					Abroad
Scope 2	2019	2020	2021	2022	2023	2019	2020	2021	2022	2023
Electricity in t CO₂e [2]	361	282	235	185	224	9,693	7,582	8,044	8,416	9,072
District heating in t CO₂e	177	168	211	180	177	351	563	423	218	247
District cooling in t CO₂e	47	36	50	46	47	76	0,5	0	0	0

[2] Emissions from electricity were calculated using the market-based method domestically. The location-based method is used abroad.

7-9

8, 13

305-3

Other indirect GHG emissions (Scope 3)

Scope 3
	Germany					Abroad
	2019	2020	2021	2022	2023	2019	2020	2021	2022	2023
Purchased goods and services [5] in in t CO₂e	132,223	136,910	155,341	139,122	138,011	61,789	54,815	84,035	68,151	67,975
Fuel and energy-related emissions [6] in t CO₂e	312	368	288	241	276	8,276	6,322	5,652	6,876	6,505
Business trips in t CO₂e	23,275	3,179	2,798	13,239	17,602	86,254	19,481	22,724	59,531	78,362
Commuting [7] in t CO₂e	3,042	1,587	1,078	4,903	3,926	10,008	4,396	4,624	13,974	13,854
Events in t CO₂e	nicht erhoben		36	81	407	Wird im CSH nicht erhoben

[5] Estimate based on financial data. These are only emissions from purchased services since these are essential for GIZ. This excludes construction services.

[6] Due to improved data quality, figures may differ in part from previously published data. An estimate was made for foreign countries for the years 2019 and 2020.

[7] Commuter traffic abroad was roughly estimated for 2019 using flat-rate values. From 2020, the values are derived from an extrapolation based on the results of an internal survey of selected locations abroad.

7-9

8, 13

305-5

Reduction in GHG emissions

Direct and indirect GHG emissions from buildings and vehicles were down by about 15 per cent on 2019. Indirect emissions from the upstream and downstream value chain remained at the same level.

Achievement of SBTi target [8]
	Entire company
	2019	2020	2021	2022	2023
Scope 1 + 2 in t CO₂e	32,709	27,265	26,721	28,380	27,735
Scope 3 in t CO₂e	325,157	227,058	276,540	306,037	326,510

[8] The totals deviate in part from previously communicated figures because data quality has improved thanks to more accurate recalculations.

7-9

8, 13

305-7

Nitrogen oxides (NO_x), sulphur oxides (SO_x) and other significant airborne emissions

Other Airborne Emissions [9]
	Germany					Abroad
	2019	2020	2021	2022	2023	2019	2020	2021	2022	2023
NOX (nitrogen oxides) in kg	8,822	4,394	2,951	13,196	13,536	Data not mapped in the CSH.
SO₂ (sulfur dioxide) in kg	4,964	2,036	1,550	4,913	5,121
PM10 (coarse particular matter) in kg	233	82	76	859	698

[9] Data for 2021 and 2022 have been recalculated based on new data.

8, 13

GRI			UNGC	SDG	DNK
3-3	Management approach disclosures	See GRI 204: Procurement Practices 2016
308-1	New suppliers that were screened using environmental criteria	GIZ’s General Purchase Conditions (AEB) and General Terms and Conditions of Contract (AVB) and the revised Code of Conduct for Contractors require service providers and suppliers to comply with environmental and social sustainability criteria. (See New suppliers that were screened using social criteria) In 2022, GIZ produced a code of conduct for contractual relations for the first time and used it consistently on a pilot basis for all Head Office procurements of materials and equipment. The code of conduct, which was revised in 2023, has been an integral part of contracts for all procurements of materials and equipment since mid-2023 and an integral part of all service contracts since the end of 2023.	7	12, 16	4
308-2	Negative environmental impacts in the supply chain and actions taken	GIZ regularly identifies groups of goods that involve a risk in terms of human rights and other sustainability criteria and draws up product-specific guidance for the sustainable procurement of these goods. Since 2022, GIZ also identifies suppliers and service providers that supply these high-risk groups of goods or deliver these services. In 2023, in-depth screening and additional sustainability dialogues were conducted with these suppliers for the first time to minimise negative impacts. (See Negative social impacts in the supply chain and actions taken)	7	12, 16	4, 11

GRI 1: Foundation 2021

GRI 2: General Disclosures 2021

GRI 3: Material Topics

Environment

GIZ uses tracking technologies from various providers

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