GRI index
For the Content Index – Essentials Service, GRI Services reviewed that the GRI content index has been presented in a way consistent with the requirements for reporting in accordance with the GRI Standards, and that the information in the index is clearly presented and accessible to the stakeholders. The service was provided 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 2024. | ||
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: | Organizational details | https://report.arbonia.com/2024/en/?p=9020 | |
2-2: | Entities included in the organization’s sustainability reporting | https://report.arbonia.com/2024/en/?p=9020 | |
2-3: | Reporting period, reporting frequency, and contact point | https://report.arbonia.com/2024/en/?p=9029 | |
2-4: | Restatements of information | https://report.arbonia.com/2024/en/?p=9029 | |
2-5: | External assurance | https://report.arbonia.com/2024/en/?p=9029 | |
2. Activities and workers | |||
2-6: | Activities, value-added chain and other business relationships | https://report.arbonia.com/2024/en/?p=9042 | |
2-7: | Employees | https://report.arbonia.com/2024/en/?p=9087 | |
2-8: | Workers who are not employees | https://report.arbonia.com/2024/en/?p=9087 | |
3. Governance | |||
2-9: | Governance structure and composition | https://report.arbonia.com/2024/en/?p=9103 | |
2-10: | Nomination and selection of the highest governance body | https://report.arbonia.com/2024/en/?p=9103 | |
2-11: | Chair of the highest governance body | https://report.arbonia.com/2024/en/?p=9057 | |
2-12: | Role of the highest governance body in overseeing the management of impacts | https://report.arbonia.com/2024/en/?p=9057 | |
2-13: | Delegation of responsibility for managing impacts | https://report.arbonia.com/2024/en/?p=9057 | |
2-14: | Role of the highest governance body in sustainability reporting | https://report.arbonia.com/2024/en/?p=9057 | |
2-15: | Conflicts of interest | https://report.arbonia.com/2024/en/?p=9103 | |
2-16: | Communication of critical concerns | https://report.arbonia.com/2024/en/?p=9094 | |
2-17: | Collective knowledge of the highest governance body | https://report.arbonia.com/2024/en/?p=9103 | |
2-18: | Evaluation of the performance of the highest governance body | https://report.arbonia.com/2024/en/?p=9043 | |
2-19: | Remuneration policies | https://report.arbonia.com/2024/en/?p=9096 | |
2-20: | Process to determine remuneration | https://report.arbonia.com/2024/en/?p=9096 | |
2-21: | Annual total compensation ratio | Confidentiality constraints: Individual salaries of employees are protected as confidential information, and their disclosure, even for the purpose of statistical evaluations, remains correspondingly restricted. | |
4. Strategy, policies and practices | |||
2-22: | Statement on sustainable development strategy | https://report.arbonia.com/2024/en/?p=9043 | |
2-23: | Policy commitments | https://report.arbonia.com/2024/en/?p=9094 | |
2-24: | Embedding policy commitments | https://report.arbonia.com/2024/en/?p=9094 | |
2-25: | Processes to remediate negative impacts | https://report.arbonia.com/2024/en/?p=9057 | |
2-26: | Mechanisms for seeking advice and raising concerns | https://report.arbonia.com/2024/en/?p=9094 | |
2-27: | Compliance with laws and regulations | https://report.arbonia.com/2024/en/?p=9094 | |
2-28: | Membership associations | https://report.arbonia.com/2024/en/?p=9057 | |
5. Stakeholder engagement | |||
2-29: | Approach to stakeholder engagement | https://report.arbonia.com/2024/en/?p=9057 | |
2-30: | Collective bargaining agreements | https://report.arbonia.com/2024/en/?p=9087 | |
Standard / Disclosure | Comment / Omission | ||
Material Topics | |||
GRI 3: Material Topics 2021 | |||
3-1: | Process to determine material topics | https://report.arbonia.com/2024/en/?p=9057 | |
3-2: | List of material topics | https://report.arbonia.com/2024/en/?p=9057 | |
Emissions and energy | |||
GRI 3: Material Topics 2021 | |||
3-3: | Management of material topics | https://report.arbonia.com/2024/en/?p=9068 | |
GRI 302: Energy 2016 | |||
302-1: | Energy consumption within the organization | https://report.arbonia.com/2024/en/?p=9068 | |
302-3: | Energy intensity | https://report.arbonia.com/2024/en/?p=9068 | |
302-4: | Reduction of energy consumption | https://report.arbonia.com/2024/en/?p=9068 | |
GRI 305: Emissions 2016 | |||
305-1: | Direct (Scope 1) GHG emissions | https://report.arbonia.com/2024/en/?p=9068 | |
305-2: | Energy indirect (Scope 2) GHG emissions | https://report.arbonia.com/2024/en/?p=9068 | |
305-3: | Other indirect (Scope 3) GHG emissions | https://report.arbonia.com/2024/en/?p=9068 | |
305-4: | GHG emissions intensity | https://report.arbonia.com/2024/en/?p=9068 | |
305-5: | Reduction of GHG emissions | https://report.arbonia.com/2024/en/?p=9046 | |
Use of resources and circular economy | |||
GRI 3: Material Topics 2021 | |||
3-3: | Management of material topics | https://report.arbonia.com/2024/en/?p=9091 | |
GRI 303: Water and Effluents 2018 | |||
303-5: | Water consumption | https://report.arbonia.com/2024/en/?p=9091 | |
GRI 306: Waste 2020 | |||
306-3: | Waste generated | https://report.arbonia.com/2024/en/?p=9091 | |
Product responsibility | |||
GRI 3: Material Topics 2021 | |||
3-3: | Management of material topics | https://report.arbonia.com/2024/en/?p=9092 | |
GRI 417: Marketing and Labeling 2016 | |||
417-1: | Requirements for product and service information and labeling | https://report.arbonia.com/2024/en/?p=9092 | |
Working conditions | |||
GRI 3: Material Topics 2021 | |||
3-3: | Management of material topics | https://report.arbonia.com/2024/en/?p=9087 | |
GRI 401: Employment 2016 | |||
401-1: | New employee hires and employee turnover | https://report.arbonia.com/2024/en/?p=9087 | |
GRI 405: Diversity and Equal Opportunity 2016 | |||
405-1: | Diversity of governance bodies and employees | https://report.arbonia.com/2024/en/?p=9087 | |
Training and education | |||
GRI 3: Material Topics 2021 | |||
3-3: | Management of material topics | https://report.arbonia.com/2024/en/?p=9060 | |
GRI 404: Training and Education 2016 | |||
404-2: | Programs for upgrading employee skills and transition assistance programs | https://report.arbonia.com/2024/en/?p=9060 | |
Occupational health and safety | |||
GRI 3: Material Topics 2021 | |||
3-3: | Management of material topics | https://report.arbonia.com/2024/en/?p=9093 | |
GRI 403: Occupational Health and Safety 2018 | |||
403-1: | Occupational health and safety management system | https://report.arbonia.com/2024/en/?p=9093 | |
403-2: | Hazard identification, risk assessment and incident investigation | https://report.arbonia.com/2024/en/?p=9093 | |
403-3: | Occupational health services | https://report.arbonia.com/2024/en/?p=9093 | |
403-4: | Worker participation, consultation and communication on occupational health and safety | https://report.arbonia.com/2024/en/?p=9093 | |
403-5: | Worker training on occupational health and safety | https://report.arbonia.com/2024/en/?p=9093 | |
403-6: | Promotion of worker health | https://report.arbonia.com/2024/en/?p=9093 | |
403-7: | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | https://report.arbonia.com/2024/en/?p=9093 | |
403-8: | Workers covered by an occupational health and safety management system | https://report.arbonia.com/2024/en/?p=9093 | |
403-9: | Work-related injuries | https://report.arbonia.com/2024/en/?p=9093 | |
Compliance and anti-corruption | |||
GRI 3: Material Topics 2021 | |||
3-3: | Management of material topics | https://report.arbonia.com/2024/en/?p=9094 | |
Procurement and supply chain | |||
GRI 3: Material Topics 2021 | |||
3-3: | Management of material topics | https://report.arbonia.com/2024/en/?p=9058 | |
GRI 204: Procurement Practices 2016 | |||
204-1: | Proportion of spending on local suppliers | https://report.arbonia.com/2024/en/?p=9058 | |
GRI 308: Supplier Environmental Assessment 2016 | |||
308-1: | New suppliers that were screened using environmental criteria | https://report.arbonia.com/2024/en/?p=9058 | |
GRI 414: Supplier Social Assessment 2016 | |||
414-1 | New suppliers that were screened using social criteria | https://report.arbonia.com/2024/en/?p=9058 | |
Data protection and cybersecurity | |||
GRI 3: Material Topics 2021 | |||
3-3: | Management of material topics | https://report.arbonia.com/2024/en/?p=8915 | |