GRI Content Index

 

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.

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.

GRI 1 used

GRI 1: Foundation 2021

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

Reporting Principles

The MCH Group confirms the application of the Reporting Principles: Accuracy, Balance, Clarity, Comparability, Completeness, Sustainability context, Timeliness, Verifiability

 

 

 

 

 

GRI Standard

Disclosure

Location/Page

Links

Reason for Omission. Comments.

 

 

AR: Annual Report SR: Sustainability Report

 

 

GRI 1: Foundation 2021

 

 

 

 

GRI 2: General Disclosures 2021

 

 

 

 

The organization and its reporting practices

 

 

 

 

GRI 2: General Disclosures 2021

2-1 Organizational details

SR: 1, 3, 35, 43

https://www.mch-group.com/en/about-mch/management/

 

 

2-2 Entities included in the organization’s sustainability reporting

SR: 3

https://reports.mch-group.com/22/ar/en/?p=24425

 

 

2-3 Reporting period, frequency and contact point

SR: 6, 43, 44

https://reports.mch-group.com/22/ar/en/?p=24433

 

 

2-4 Restatements of information

SR: 6

https://reports.mch-group.com/22/ar/en/?p=24433

 

 

2-5 External assurance

SR: 6

https://reports.mch-group.com/22/ar/en/?p=24433

 

Activities and workers

 

 

 

 

GRI 2: General Disclosures 2021

2-6 Activities, value chain and other business relationships

SR: 1-4,; 6, 9, 36

https://reports.mch-group.com/22/ar/en/?p=24425

 

 

2-7 Employees

SR: 27-28

https://reports.mch-group.com/22/ar/en/?p=24427

 

 

2-8 Workers who are not employees

SR: 27-28

https://reports.mch-group.com/22/ar/en/corporate-governance-personnel/

 

Governance

 

 

 

 

GRI 2: General Disclosures 2021

2-9 Governance structure and composition

SR: 35

https://reports.mch-group.com/22/ar/en/?p=24423

 

 

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/

 

 

2-11 Chair of the highest governance body

AR: 72

https://reports.mch-group.com/22/ar/en/corporate-governance-board-of-directors/

 

 

2-12 Role of the highest governance body in overseeing the management of impacts

SR: 35-36. AR: 64

https://reports.mch-group.com/22/ar/en/?p=24423

 

 

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/

 

 

2-14 Role of the highest governance body in sustainability reporting

SR: 35, 5

https://reports.mch-group.com/22/ar/en/?p=24423

 

 

2-15 Conflicts of interest

SR: 36. AR: 49

https://reports.mch-group.com/22/ar/en/?p=24423

 

 

2-16 Communication of critical concerns

SR: 36

https://reports.mch-group.com/22/ar/en/?p=24423

 

 

2-17 Collective knowledge of the highest governance body

AR: 72

https://reports.mch-group.com/22/ar/en/corporate-governance-board-of-directors/

 

 

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/

 

 

2-19 Remuneration policies

AR: 153

https://reports.mch-group.com/22/ar/en/introduction-to-the-remuneration-report/

 

 

2-20 Process to determine remuneration

AR: 153

Introduction - MCH Group Business Report 2022 (mch-group.com)

 

 

2-21 Annual total compensation ratio

Omission

 

Data not available (worldwide).

Strategy, policies and practices

 

 

 

 

GRI 2: General Disclosures 2021

2-22 Statement on sustainable development strategy

SR: 5

https://reports.mch-group.com/22/ar/en/?p=24422

 

 

2-23 Policy commitments

SR: 6-7, 11, 36-37. AR: 54, 67

https://reports.mch-group.com/22/ar/en/?p=24423

 

 

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/

 

 

2-25 Processes to remediate negative impacts

SR: 9, 11, 15, 36

https://reports.mch-group.com/22/ar/en/?p=24423

 

 

2-26 Mechanisms for seeking advice and raising concerns

SR: 11, 36, 37

https://reports.mch-group.com/22/ar/en/?p=24423

 

 

2-27 Compliance with laws and regulations

SR: 37

https://reports.mch-group.com/22/ar/en/?p=24423

 

 

2-28 Membership associations

SR: 42

https://reports.mch-group.com/22/ar/en/?p=24423

 

Stakeholder engagement

 

 

 

 

GRI 2: General Disclosures 2021

2-29 Approach to stakeholder engagement

NB: 36

https://reports.mch-group.com/22/ar/en/?p=24423

 

 

2-30 Collective bargaining agreements

GB: 122, 123

https://reports.mch-group.com/22/ar/de/personalvorsorgeeinrichtungen/

 

 

 

 

 

 

GRI 3: Material Topics 2021

 

 

 

 

 

3-1 Process to determine material topics

SR: 11

https://reports.mch-group.com/22/ar/de/?p=24431

 

 

3-2 List of material topics

SR: 13

https://reports.mch-group.com/22/ar/de/?p=24431

 

 

3-3 Management of material topic

By topic, throughout

 

 

 

 

 

 

 

MATERIAL TOPICS

 

 

 

 

ECONOMY, GOVERNANCE

 

 

 

 

Economic Performance

 

 

 

 

GRI 3: Material Topics 2021

3-3 Management of material topics

SR: 1-4, 10

https://reports.mch-group.com/22/ar/en/?p=24425

 

GRI 201: Economic Performance 2016

201-1 Direct economic value generated and distributed

AR: 1, 65, 88, 136. SR: 39

https://reports.mch-group.com/22/ar/en/group-balance-sheet/

 

 

201-3 Defined benefit plan obligations and other retirement plans

AR: 121-122

https://reports.mch-group.com/22/ar/en/employee-pension-funds/

 

 

201-4 Financial assistance received from government

AR: 98

https://reports.mch-group.com/22/ar/en/notes-to-the-group-account/

 

Anti-corruption

 

 

 

 

GRI 3: Material Topics 2021

3-3 Management of material topics

SR: 37-38

https://reports.mch-group.com/22/ar/en/?p=24423

 

GRI 205: Anti-corruption 2016

205-1 Operations assessed for risks related to corruption

100%

 

 

 

205-2 Communication and training about anti-corruption policies and procedures

SR: 37-38

https://reports.mch-group.com/22/ar/en/?p=24423

 

 

205-3 Confirmed incidents of corruption and actions taken

SR: 38

https://reports.mch-group.com/22/ar/en/?p=24423

 

Anti-competitive Behavior

 

 

 

 

GRI 3: Material Topics 2021

3-3 Management of material topics

SR: 37-38

https://reports.mch-group.com/22/ar/en/?p=24423

 

 

 

 

 

 

GRI 206: Anti-competitive Behavior 2016

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

SR: 37-38

https://reports.mch-group.com/22/ar/en/?p=24423

 

Own topic

 

 

 

 

GRI 3: Material Topics 2021

3-3 Management of material topics

SR: 11, 5

https://reports.mch-group.com/22/ar/en/?p=24433

 

 

Own indication: New, sustainable Business Models 2022

SR: 11, 5. Througout.

https://reports.mch-group.com/22/ar/en/?p=24433

 

 

 

 

 

 

ENVIRONMENT

 

 

 

 

Energy

 

 

 

 

GRI 3: Material Topics 2021

3-3 Management of material topics

SR: 11, 5, 8, 13-15. AR: 48

https://reports.mch-group.com/22/ar/en/?p=24433

 

GRI 302: Energy 2016

302-1 Energy consumption within the organization

SR: 16, 20. AR: 50

https://reports.mch-group.com/22/ar/en/?p=24429

 

 

302-4 Reduction of energy consumption

SR: 16-22, 23

https://reports.mch-group.com/22/ar/en/?p=24429

 

 

302-5 Reduction in energy requirements of products and services

SR: 15, 17, 21, 41, 42

https://reports.mch-group.com/22/ar/en/?p=24429

 

Emissions

 

 

 

 

GRI 3: Material Topics 2021

3-3 Management of material topics

SR: 11, 5, 8, 14 AR: 48

https://reports.mch-group.com/22/ar/en/?p=24433

 

GRI 305: Emissions 2016

305-1 Direct (Scope 1) GHG emissions

SR: 17, 20. AR: 50

https://reports.mch-group.com/22/ar/en/?p=24429

 

 

305-2 Energy indirect (Scope 2) GHG emissions

SR: 17, 20. AR: 50

https://reports.mch-group.com/22/ar/en/?p=24429

 

 

305-5 Reduction of GHG emissions

SR: 14, 15, 23, 41, 42

https://reports.mch-group.com/22/ar/en/?p=24429

 

Waste

 

 

 

 

GRI 3: Material Topics 2021

3-3 Management of material topics

SR: 11, 13. AR: 48

https://reports.mch-group.com/22/ar/en/?p=24433

 

GRI 306: Waste 2020

306-1 Waste generation and significant waste-related impacts

SR: 24

https://reports.mch-group.com/22/ar/en/?p=24429

 

 

306-2 Management of significant wasterelated impacts

SR: 14, 20, 24, 41

https://reports.mch-group.com/22/ar/en/?p=24429

 

Supplier Environmental Assessment

 

 

 

 

GRI 3: Material Topics 2021

3-3 Management of material topics

SR: 3, 11, 13, 14. GB: 48

https://reports.mch-group.com/22/ar/en/?p=24433

 

GRI 308: Supplier Environmental Assessment 2016

308-1 New suppliers that were screened using environmental criteria

SR: 14, 15, 36, 40,

https://reports.mch-group.com/22/ar/en/?p=24429

Information not complete. In progress.

Own topic

 

 

 

 

GRI 3: Material Topics 2021

3-3 Management of material topics

SR: 3, 11, 14, 23, 41

https://reports.mch-group.com/22/ar/en/?p=24429

 

 

Own indication: Logistics and Transport 2022

SR: 3, 11, 14, 23, 41

https://reports.mch-group.com/22/ar/en/?p=24429

 

 

 

 

 

 

SOCIETY

 

 

 

 

Training and Education

 

 

 

 

GRI 3: Material Topics 2021

3-3 Management of material topics

SR: 5, 11, 13. AR: 48

https://reports.mch-group.com/22/ar/en/?p=24433

 

GRI 404: Training and Education 2016

404-2 Programs for upgrading employee skills and transition assistance programs

SR: 29, 36. AR: 154

https://reports.mch-group.com/22/ar/en/?p=24427

 

 

404-3 Percentage of employees receiving regular performance and career development reviews

100%

 

 

Diversity of governance bodies and employees

 

 

 

 

GRI 3: Material Topics 2021

3-3 Management of material topics

SR: 11, 13. AR: 48

https://reports.mch-group.com/22/ar/en/?p=24433

 

GRI 405: Diversity and Equal Opportunity 2016

405-1 Diversity of governance bodies and employees

SR: 27

https://reports.mch-group.com/22/ar/en/?p=24427

 

Local Communities

 

 

 

 

GRI 3: Material Topics 2021

Management of material topics

SR: 10

https://reports.mch-group.com/22/ar/en/?p=24433

 

GRI 413: Local Communities 2016

413-1 Operations with local community engagement, impact assessments, and development programs

SR: 1, 8-9, 10, 26

https://reports.mch-group.com/22/ar/en/?p=24427

 

Supplier Social Assessment

 

 

 

 

GRI 3: Material Topics 2021

3-3 Management of material topics

SR: 11, 13. AR: 48

https://reports.mch-group.com/22/ar/en/?p=24433

 

GRI 414: Supplier Social Assessment 2016

414-1 New suppliers that were screened using social criteria

Omission.

 

Information not complete. In progress.

Marketing and Labeling

 

 

 

 

GRI 3: Material Topics 2021

3-3 Management of material topics

SR: 37

https://reports.mch-group.com/22/ar/en/?p=24423

 

GRI 417: Marketing and Labeling 2016

417-2 Incidents of non-compliance concerning product and service information and labeling

SR: 37

https://reports.mch-group.com/22/ar/en/?p=24423

 

 

417-3 Incidents of non-compliance concerning marketing communications

SR: 37

https://reports.mch-group.com/22/ar/en/?p=24423

 

Customer Privacy

 

 

 

 

GRI 3: Material Topics 2021

3-3 Management of material topics

SR: 38

https://reports.mch-group.com/22/ar/en/?p=24423

 

GRI 418: Customer Privacy 2016

418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

SR: 38

https://reports.mch-group.com/22/ar/en/?p=24423