Siemens Energy : GRI Standard Index 2021

Siemens Energy - Sustainability Report 2021:

GRI Content Index

The following page numbers refer to the respective pages of the  Siemens Energy Sustainability Report 2021. If a page number is introduced with "AR" it refers to the  Siemens Energy Annual Report 2021 The abbreviation "CI" refers to the relevant page of this GRI Content Index.

GRI Standards		Page(s)		Comments

GRI 101: Foundation 2016

GRI 102: General disclosures 2016

Organisational Profile

GRI 102-1: Name of the organization

GRI 102-2: Activities, brands, products and services

GRI 102-3: Location of headquarters

GRI 102-4: Location of operations

GRI 102-5: Ownership and legal form

GRI 102-6: Markets served

GRI 102-7: Scale of the organization

GRI 102-8: Information on employees and other workers

GRI 102-9: Supply chain

GRI 102-10: Significant changes to the organisation and its supply chain

GRI 102-11: Precautionary Principle or approach

GRI 102-12: External initiatives

GRI 102-13: Membership of associations

Strategy

76

8, 10/11, AR 9-11

76

8, AR 9-11, 20/21, 111

76; AR 9, 59

8-11, 22, 57, AR 11, 20/21

8/9, AR 9-11, 66

66, 68

51; AR 18

AR 19

14, 22/23, 28/29, 38/39, 43/44, 47, 52, 54/55, 59, 62/63, 71/72; AR 34

12, 15, 47, 54/55, 57

15

GRI 102-14: Statement from senior decision-maker

GRI 102-15: Key impacts, risks, and opportunities

2, 5/6

9-14,79-81; AR 34-41

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GRI Standards		Page(s)		Comments

Ethics and Integrity

GRI 102-16: Values, principles, standards, and norms of behaviour

GRI 102-17: Mechanisms for advice and concerns about ethics

Governance

56-59

58/59

GRI 102-18: Governance structure		13; AR 143/144
GRI 102-19: Delegating authority	13
GRI 102-20:Executive-level responsibility for economic, environmental, and social topics		13/14, 24, 27, 38, 43, 50, 52, 56/57, 62/63, 65, 77; AR 142-148
GRI 102-21: Consulting stakeholders on economic, environmental, and social topics		AR 145/146
GRI 102-22: Composition of the highest governance body and its committees		12/13; AR 136, 143-145,149-152
GRI 102-23: Chair of the highest governance body		AR 148, 150
GRI 102-24 Nominating and selecting the highest governance body		AR 144-148
GRI 102-25: Conflicts of interest		AR 138, 144/145, 149-152
GRI 102-26: Role of highest governance body in setting purpose, values, and strategy		13, 77; AR 143/144
GRI 102-27: Collective knowledge of highest governance body		12/13, 56; AR 144
GRI 102-28: Evaluating the highest governance body's performance		AR 14
GRI 102-29: Identifying and managing economic, environmental, and social impacts		12-14, 77/78; AR 143/144
GRI 102-30: Effectiveness of risk management processes		14, 77/78, AR 34
GRI 102-31: Review of economic, environmental, and social topics		13/14, 57, 77/78; AR 34, 136-139, 143/144
GRI 102-32: Highest governance body's role in sustainability reporting		13; AR 47		Our CEO who is also our CSO, Christian Bruch, approved and signed the
				disclosure of the Sustainability Report
GRI 102-33: Communicating critical concerns		14, 57, 77/78; AR 34, 145/146
GRI 102-34: Nature and total number of critical concerns		AR 34, 145/146		Critical concerns are reported regularly to the supervisory board (audit commit-
				tee) in line with the internal control and enterprise risk management approach
				described in the Annual Report. However, disclosure of a total number does not
				add value to the reporting content.

GRI 102-35: Remuneration policies

GRI 102-36: Process for determining remuneration

GRI 102-37: Stakeholders involvement in remuneration

13, 29; AR 153-158,160-167

AR 155/156

AR 153

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GRI Standards

Stakeholder Engagement

GRI 102-40: List of stakeholder groups

GRI 102-41: Collective bargaining agreements

GRI 102-42: Identifying and selecting stakeholders

GRI 102-43: Approach to stakeholder engagement

GRI 102-44: Key topics and concerns raised

Reporting Practice

GRI 102-45: Entities included in the consolidated financial statements

GRI 102-46: Defining report content and topic boundaries

GRI 102-47: List of material topics

GRI 102-48: Restatements of information

GRI 102-49: Changes in reporting

GRI 102-50: Reporting period

GRI 102-51: Date of most recent report

GRI 102-52: Reporting cycle

GRI 102-53: Contact point for questions regarding the report

GRI 102-54: Claims of reporting in accordance with the GRI Standards

GRI 102-55: GRI Content index

GRI 102-56: External assurance

Material Topics

GRI 201: Economic Performance 2016

GRI 103: Management approach 2016 (including 103-1,103-2,103-3)

GRI 201-1: Direct economic value generated and distributed

GRI 201-2: Financial implications and other risks and opportunities due to climate change

GRI 201-3: Defined benefit plan obligations and other retirement plans

Page(s)

15

66

15; AR 148

12/13, 15, 22/23, 54-56, 59, 64, 71-74

12/13

76; AR 115-124

12

13, CI 3-6

76

13

76

December 7, 2020

76

91

76

CI 1-6

89/90

9-14,22-24

3, 8, 37, 74; AR 18, 64, 107

14, 78-82; AR 170/171

AR 30, 73, 88-91

Comments

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GRI Standards		Page(s)		Comments

GRI 203: Indirect Economic Impacts 2016

GRI 103: Management approach 2016 (including 103-1,103-2,103-3)

GRI 203-1: Infrastructure investments and services supported

GRI 203-2: Significant indirect economic impacts

GRI 205: Anti-Corruption 2016

9/10, 22-24,71-73

18, 72-74

9/10, 22-24, 29/30, 71/72

GRI 103: Management approach 2016 (including 103-1,103-2,103-3)	57-60
GRI 205-1: Operations assessed for risks related to corruption	59
GRI 205-2: Communication and training about anti-corruption policies and procedures	58
GRI 205-3: Confirmed incidents of corruption and actions taken	60		Corruption cases are treated confidentially. Accordingly, to the extent there are
				relevant corruption cases within SE, they would be included in the overall
				compliance cases reported.

GRI 206: Anti-competitive Behavior 2016

GRI 103: Management Approach 2016 (including 103-1,103-2,103-3)

GRI 206-1: Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

GRI 302: Energy 2016

57-60

60

GRI 103: Management approach 2016 (including 103-1,103-2,103-3)

GRI 302-1: Energy consumption within the organization

GRI 302-3: Energy intensity

GRI 305: Emissions 2016

31-33, 39, 43/44, 47/48

3, 32/33

32

GRI 103: Management approach 2016 (including 103-1,103-2,103-3)	9-11,28-34, 39, 47/48, 77/78
GRI 305-1: Direct (Scope 1) GHG emissions	3, 33
GRI 305-2: Energy indirect (Scope 2) GHG emissions	3, 33		Siemens Energy is reporting market based emissions. Scope 2 emissions
				derived from location based methodology sum up to 297,000 t CO2e.

GRI 305-3: Other indirect (Scope 3) GHG emissions

GRI 305-4: GHG emissions intensity

GRI 305-5: Reduction of GHG emissions

3, 30, 34

3, 30, 33/34

30-34

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GRI Standards

GRI 305-6: Emissions of ozone-depleting substances (ODS)

GRI 305-7: Nitrogen oxides (NOX), sulphur oxides (SOX), and other significant air emissions

GRI 307: Environmental Compliance 2016

GRI 103: Management approach 2016 (including 103-1,103-2,103-3)

GRI 307-1:Non-compliance with environmental laws and regulations

GRI 308: Supplier Environmental Assessment 2016

Page(s)		Comments

33

33

39, 43, 47

AR 94/95

GRI 103: Management Approach 2016 (including 103-1,103-2,103-3)

GRI 308-1: New suppliers that were screened using environmental criteria

GRI 308-2: Negative environmental impacts in the supply chain and actions taken

GRI 401: Employment 2016

34, 49-52

52

34, 37, 49, 52-54

GRI 103: Management approach 2016 (including 103-1,103-2,103-3)

GRI 401-1: New employee hires and employee turnover

GRI 403: Occupational Health and Safety 2018

18, 62-66, 68/69

66/67

GRI 103: Management approach 2016 (including 103-1,103-2,103-3)

GRI 403-1: Occupational health and safety management system

GRI 403-2: Hazard identification, risk assessment, and incident investigation

GRI 403-3: Occupational health services

GRI 403-4: Worker participation, consultation, and communication on occupational health and safety

GRI 403-5: Worker training on occupational health and safety

GRI 403-6: Promotion of worker health

GRI 403-7: Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

GRI 403-8: Workers covered by an occupational health and safety management system

GRI 403-9:Work-related injuries

GRI 403-10:Work-related ill health

17/18, 36, 38-42

38, 40

38, 41

17, 42

40

40, 42

17/18, 42

38, 47, 49

43

3, 40, 41

18, 41

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