GRI content index
The Sustainability Report 2023 was submitted to GRI Services for the "GRI Content Index – Essentials Service". This involved checking that the GRI Content Index is presented in a way that is consistent with the reporting requirements of the GRI Standards and that the information in the index is clearly presented and accessible to stakeholders. The service was created on the basis of the German language version of the report.
Use declaration | Arbonia has reported in accordance with the GRI Standards for the period from January 1 to 31 December 2023. | |
GRI 1 used | GRI 1: Foundation 2021 | |
Applicable GRI sector standard(s) | None | |
Standard / Disclosure | Comment / reason for omission | |
General Disclosures | ||
GRI 2: General Disclosures 2021 | ||
1. The organization and its reporting practices | ||
2-1: | ||
2-2: | Entities included in the organization’s sustainability reporting | |
2-3: | ||
2-4: | ||
2-5: | ||
2. Activities and workers | ||
2-6: | ||
2-7: | ||
2-8: | ||
3. Governance | ||
2-9: | ||
2-10: | ||
2-11: | ||
2-12: | Role of the highest governance body in overseeing the management of impacts | |
2-13: | ||
2-14: | Role of the highest governance body in sustainability reporting | |
2-15: | ||
2-16: | ||
2-17: | ||
2-18: | Evaluation of the performance of the highest governance body | |
2-19: | ||
2-20: | ||
2-21: | Annual total compensation ratio | Restrictions with regard to confidentiality: Individual salaries of employees are protected as confidential information, and their disclosure, even for the purpose of statistical evaluations, remains restricted accordingly. |
4. Strategy, policies and practices | ||
2-22: | ||
2-23: | ||
2-24: | ||
2-25: | ||
2-26: | ||
2-27: | ||
2-28: | ||
5. Stakeholder engagement | ||
2-29: | ||
2-30: | ||
Standard / Disclosure | Comment / Omission | |
Material Topics | ||
GRI 3: Material Topics 2021 | ||
3-1: | ||
3-2: | ||
Emissions and energy | ||
GRI 3: Material Topics 2021 | ||
3-3: | ||
GRI 302: Energy 2016 | ||
302-1: | ||
302-3: | ||
302-4: | ||
GRI 305: Emissions 2016 | ||
305-1: | ||
305-2: | ||
305-3: | ||
305-4: | ||
305-5: | ||
Use of resources and circular economy | ||
GRI 3: Material Topics 2021 | ||
3-3: | ||
GRI 303: Water and Effluents 2018 | ||
303-5: | ||
GRI 306: Waste 2020 | ||
306-3: | ||
Product responsibility | ||
GRI 3: Material Topics 2021 | ||
3-3: | ||
GRI 417: Marketing and Labeling 2016 | ||
417-1: | Requirements for product and service information and labeling | |
Working conditions | ||
GRI 3: Material Topics 2021 | ||
3-3: | ||
GRI 401: Employment 2016 | ||
401-1: | ||
GRI 405: Diversity and Equal Opportunity 2016 | ||
405-1: | ||
Training and education | ||
GRI 3: Material Topics 2021 | ||
3-3: | ||
GRI 404: Training and Education 2016 | ||
404-2: | Programs for upgrading employee skills and transition assistance programs | |
Occupational health and safety | ||
GRI 3: Material Topics 2021 | ||
3-3: | ||
GRI 403: Occupational Health and Safety 2018 | ||
403-1: | ||
403-2: | Hazard identification, risk assessment and incident investigation | |
403-3: | ||
403-4: | Worker participation, consultation and communication on occupational health and safety | |
403-5: | ||
403-6: | ||
403-7: | ||
403-8: | Workers covered by an occupational health and safety management system | |
403-9: | ||
Compliance and anti-corruption | ||
GRI 3: Material Topics 2021 | ||
3-3: | ||
Procurement and supply chain | ||
GRI 3: Material Topics 2021 | ||
3-3: | ||
GRI 204: Procurement Practices 2016 | ||
204-1: | ||
GRI 308: Supplier Environmental Assessment 2016 | ||
308-1: | New suppliers that were screened using environmental criteria | |
GRI 414: Supplier Social Assessment 2016 | ||
414-1 | ||
Data protection and cybersecurity | ||
GRI 3: Material Topics 2021 | ||
3-3: | ||