GRI Content Index
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For the Content Index - Essentials Service, GRI Services reviewed that the GRI content index is clearly presented, in a manner consistent with the Standards, and that the references for disclosures 2-1 to 2-5, 3-1 and 3-2 are aligned with the appropriate sections in the body of the report. The service was performed on the German version of the report. |
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Statement of use |
The MCH Group has reported in accordance with the GRI Standards for the period from January 01/2022 to December 31/ 2022. |
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GRI 1 used |
GRI 1: Foundation 2021 |
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GRI Content Index |
The GRI Content Index includes the General Disclosures (GRI 2), the Material Topics (GRI 3), and Reasons for Omissions for disclosures and requirements that the organization cannot comply with |
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Reporting Principles |
The MCH Group confirms the application of the Reporting Principles: Accuracy, Balance, Clarity, Comparability, Completeness, Sustainability context, Timeliness, Verifiability |
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GRI Standard |
Disclosure |
Location/Page |
Links |
Reason for Omission. Comments. |
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AR: Annual Report SR: Sustainability Report |
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GRI 1: Foundation 2021 |
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GRI 2: General Disclosures 2021 |
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The organization and its reporting practices |
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GRI 2: General Disclosures 2021 |
2-1 Organizational details |
SR: 1, 3, 35, 43 |
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2-2 Entities included in the organization’s sustainability reporting |
SR: 3 |
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2-3 Reporting period, frequency and contact point |
SR: 6, 43, 44 |
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2-4 Restatements of information |
SR: 6 |
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2-5 External assurance |
SR: 6 |
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Activities and workers |
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GRI 2: General Disclosures 2021 |
2-6 Activities, value chain and other business relationships |
SR: 1-4,; 6, 9, 36 |
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2-7 Employees |
SR: 27-28 |
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2-8 Workers who are not employees |
SR: 27-28 |
https://reports.mch-group.com/22/ar/en/corporate-governance-personnel/ |
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Governance |
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GRI 2: General Disclosures 2021 |
2-9 Governance structure and composition |
SR: 35 |
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2-10 Nomination and selection of the highest governance body |
AR: 58, 49 |
https://reports.mch-group.com/22/ar/en/corporate-governance-board-of-directors/ |
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2-11 Chair of the highest governance body |
AR: 72 |
https://reports.mch-group.com/22/ar/en/corporate-governance-board-of-directors/ |
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2-12 Role of the highest governance body in overseeing the management of impacts |
SR: 35-36. AR: 64 |
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2-13 Delegation of responsibility for managing impacts |
SR: 5, 35. AR: 3, 37, 49 |
https://reports.mch-group.com/22/ar/en/corporate-governance-management-structure/ |
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2-14 Role of the highest governance body in sustainability reporting |
SR: 35, 5 |
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2-15 Conflicts of interest |
SR: 36. AR: 49 |
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2-16 Communication of critical concerns |
SR: 36 |
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2-17 Collective knowledge of the highest governance body |
AR: 72 |
https://reports.mch-group.com/22/ar/en/corporate-governance-board-of-directors/ |
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2-18 Evaluation of the performance of the highest governance body |
AR: 58-59 |
https://reports.mch-group.com/22/ar/en/corporate-governance-shareholder/ |
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2-19 Remuneration policies |
AR: 153 |
https://reports.mch-group.com/22/ar/en/introduction-to-the-remuneration-report/ |
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2-20 Process to determine remuneration |
AR: 153 |
Introduction - MCH Group Business Report 2022 (mch-group.com) |
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2-21 Annual total compensation ratio |
Omission |
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Data not available (worldwide). |
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Strategy, policies and practices |
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GRI 2: General Disclosures 2021 |
2-22 Statement on sustainable development strategy |
SR: 5 |
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2-23 Policy commitments |
SR: 6-7, 11, 36-37. AR: 54, 67 |
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2-24 Embedding policy commitments |
SR: 5, 6, 7,12, 28, 37. AR:54 |
https://reports.mch-group.com/22/ar/en/corporate-governance-notices/ |
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2-25 Processes to remediate negative impacts |
SR: 9, 11, 15, 36 |
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2-26 Mechanisms for seeking advice and raising concerns |
SR: 11, 36, 37 |
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2-27 Compliance with laws and regulations |
SR: 37 |
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2-28 Membership associations |
SR: 42 |
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Stakeholder engagement |
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GRI 2: General Disclosures 2021 |
2-29 Approach to stakeholder engagement |
NB: 36 |
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2-30 Collective bargaining agreements |
GB: 122, 123 |
https://reports.mch-group.com/22/ar/de/personalvorsorgeeinrichtungen/ |
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GRI 3: Material Topics 2021 |
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3-1 Process to determine material topics |
SR: 11 |
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3-2 List of material topics |
SR: 13 |
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3-3 Management of material topic |
By topic, throughout |
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MATERIAL TOPICS |
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ECONOMY, GOVERNANCE |
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Economic Performance |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 1-4, 10 |
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GRI 201: Economic Performance 2016 |
201-1 Direct economic value generated and distributed |
AR: 1, 65, 88, 136. SR: 39 |
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201-3 Defined benefit plan obligations and other retirement plans |
AR: 121-122 |
https://reports.mch-group.com/22/ar/en/employee-pension-funds/ |
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201-4 Financial assistance received from government |
AR: 98 |
https://reports.mch-group.com/22/ar/en/notes-to-the-group-account/ |
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Anti-corruption |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 37-38 |
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GRI 205: Anti-corruption 2016 |
205-1 Operations assessed for risks related to corruption |
100% |
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205-2 Communication and training about anti-corruption policies and procedures |
SR: 37-38 |
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205-3 Confirmed incidents of corruption and actions taken |
SR: 38 |
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Anti-competitive Behavior |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 37-38 |
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GRI 206: Anti-competitive Behavior 2016 |
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
SR: 37-38 |
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Own topic |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 11, 5 |
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Own indication: New, sustainable Business Models 2022 |
SR: 11, 5. Througout. |
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ENVIRONMENT |
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Energy |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 11, 5, 8, 13-15. AR: 48 |
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GRI 302: Energy 2016 |
302-1 Energy consumption within the organization |
SR: 16, 20. AR: 50 |
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302-4 Reduction of energy consumption |
SR: 16-22, 23 |
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302-5 Reduction in energy requirements of products and services |
SR: 15, 17, 21, 41, 42 |
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Emissions |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 11, 5, 8, 14 AR: 48 |
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GRI 305: Emissions 2016 |
305-1 Direct (Scope 1) GHG emissions |
SR: 17, 20. AR: 50 |
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305-2 Energy indirect (Scope 2) GHG emissions |
SR: 17, 20. AR: 50 |
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305-5 Reduction of GHG emissions |
SR: 14, 15, 23, 41, 42 |
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Waste |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 11, 13. AR: 48 |
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GRI 306: Waste 2020 |
306-1 Waste generation and significant waste-related impacts |
SR: 24 |
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306-2 Management of significant wasterelated impacts |
SR: 14, 20, 24, 41 |
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Supplier Environmental Assessment |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 3, 11, 13, 14. GB: 48 |
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GRI 308: Supplier Environmental Assessment 2016 |
308-1 New suppliers that were screened using environmental criteria |
SR: 14, 15, 36, 40, |
Information not complete. In progress. |
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Own topic |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 3, 11, 14, 23, 41 |
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Own indication: Logistics and Transport 2022 |
SR: 3, 11, 14, 23, 41 |
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SOCIETY |
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Training and Education |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 5, 11, 13. AR: 48 |
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GRI 404: Training and Education 2016 |
404-2 Programs for upgrading employee skills and transition assistance programs |
SR: 29, 36. AR: 154 |
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404-3 Percentage of employees receiving regular performance and career development reviews |
100% |
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Diversity of governance bodies and employees |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 11, 13. AR: 48 |
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GRI 405: Diversity and Equal Opportunity 2016 |
405-1 Diversity of governance bodies and employees |
SR: 27 |
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Local Communities |
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GRI 3: Material Topics 2021 |
Management of material topics |
SR: 10 |
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GRI 413: Local Communities 2016 |
413-1 Operations with local community engagement, impact assessments, and development programs |
SR: 1, 8-9, 10, 26 |
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Supplier Social Assessment |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 11, 13. AR: 48 |
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GRI 414: Supplier Social Assessment 2016 |
414-1 New suppliers that were screened using social criteria |
Omission. |
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Information not complete. In progress. |
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Marketing and Labeling |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 37 |
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GRI 417: Marketing and Labeling 2016 |
417-2 Incidents of non-compliance concerning product and service information and labeling |
SR: 37 |
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417-3 Incidents of non-compliance concerning marketing communications |
SR: 37 |
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Customer Privacy |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 38 |
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GRI 418: Customer Privacy 2016 |
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data |
SR: 38 |
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