GRI content index

2-1

Corporate Governance Report 2022, page 21
Financial Report 2022, About ABB; Our organizational structure; Employees, pages 6-8
Integrated Report 2022, Who we are, pages 26-31
Corporate Governance Report 2022, page 21
ABB Form 20-F 2022, pages 1 and 32

2-2

Corporate Governance Report 2022, pages 23-24
Sustainability Report 2022, Appendix, Approach to reporting, Reporting boundaries, pages 96-97
Financial Report 2022, pages 60-137
ABB Form 20-F 2022, pages 66 & F-1 to F-85

2-3

Sustainability Report 2022, Appendix, Approach to reporting, pages 96-97
Financial Report 2022, page 60
ABB Group website: Quarterly results
ABB Group website: ABB Annual Reporting Suite
HQ-sustainability@abb.com

2-4

Sustainability Report 2022, Appendix, Approach to reporting, Changes in 2022, page 98
Sustainability Report 2022, Appendix, GRI table footnotes, page 115
Sustainability Report 2022, footnotes throughout the report
ABB Form 20-F 2022, page 31

2-5

Sustainability Report 2022, Appendix, Independent assurance, page 97
Sustainability Report 2022, Appendix, Assurance statement, page 100
Financial Report 2022, pages 61-65, 66-67
ABB Form 20-F 2022, pages F-3, F-4, F-5

2-6

Integrated Report 2022, Value creation, pages 24-77
Financial Report 2022, pages 8-15 (a, i-iii)
Sustainability Report 2022, Appendix, Approach to reporting, Changes in 2022, page 98

2-7

Sustainability Report 2022, Appendix, Summary of GRI indicators, Social, GRI ref. 401-1, pages 109-110
Sustainability Report 2022, Appendix, Summary of GRI indicators, Social, GRI ref. 405-1, page 113
ABB is reporting in headcount by December 31, 2022
The employee data is coming from our consolidated HR system called HRGT (HR Group Tools)
Significant fluctuation is due to the divestment of Acceleron, integration of NEMA Motors business and finalization of B&R Automation integration HRGT (HR Group Tools)
Integrated Report 2022, Key figures at a glance, page 3
Financial Report 2022, Organizational structure; Employees, pages 6-8

b. report the total number of:
I. permanent employees, and a breakdown by gender and by region;
II. temporary employees, and a breakdown by gender and by region;
III. non-guaranteed hours employees, and a breakdown by gender and by region;
IV. full-time employees, and a breakdown by gender and by region;
V. part-time employees, and a breakdown by gender and by region;

Information unavailable/incomplete

2-8

Workers who are not employees

a. report the total number of workers who are not employees and whose work is controlled by the organization and describe:
I. the most common types of worker and their contractual relationship with the organization;
II. the type of work they perform;

b. describe the methodologies and assumptions used to compile the data, including whether the number of workers who are not employees is reported:
I. in head count, full-time equivalent (FTE), or using another methodology;
II. at the end of the reporting period, as an average across the re-porting period, or using another methodology;

c. describe significant fluctuations in the number of workers who are not employees during the reporting period and between reporting periods.

Information unavailable/incomplete

2-9

Corporate Governance Report 2022, pages 6-13
Integrated Report 2022, Corporate Governance summary, pages 168-179
ABB Ltd Board Governance Rules (February 2, 2022), pages 1-26
Sustainability Report 2022, Sustainability at ABB, Sustainability governance, page 14
ABB Group website: Sustainability governance
ABB Group website: Corporate Governance
ABB Form 20-F 2022, pages 80-83

2-10

Corporate Governance Report 2022, pages 7-8
ABB Ltd Board Governance Rules (February 2, 2022), pages 1-9
ABB Form 20-F 2022, pages 80-82

2-11

Corporate Governance Report 2022, page 9
Integrated Report 2022, Corporate Governance summary, page 172
ABB Form 20-F 2022, page 83

b. if the chair is also a senior executive, explain their function within the organization’s management, the reasons for this arrangement, and how conflicts of interest are prevented and mitigated.

Not applicable

2-12

Corporate Governance Report 2022, pages 11 and 17
ABB Ltd Board Governance Rules (February 2, 2022)
Sustainability Report 2022, Sustainability at ABB, Sustainability governance, pages 14-22

2-13

Corporate Governance Report 2022, page 11
Integrated Report 2022, Corporate Governance summary, page 170
ABB Ltd Board Governance Rules (February 2, 2022), pages 1-29
Sustainability Report 2022, Sustainability at ABB, Sustainability governance, page 15
Sustainability Report 2022, Sustainability at ABB, Sustainability strategy, Governance, page 7
Sustainability Report 2022, Integrity & transparency, Senior management sustainability incentives, page 94
ABB Group website: Sustainability governance
ABB Group website: Corporate Governance

2-14

Corporate Governance Report 2022, page 8
Integrated Report 2022, Corporate Governance summary, pages 170-171
ABB Ltd Board Governance Rules (February 2, 2022), pages 1-29
Sustainability Report 2022, Sustainability at ABB, Sustainability governance, page 14
Sustainability Report 2022, Sustainability at ABB, Sustainability strategy, Governance, page 7
Sustainability Report 2022, Integrity & transparency, Senior management sustainability incentives, page 94
ABB Group website: Sustainability governance
ABB Group website: Corporate Governance

2-15

Corporate Governance Report 2022, pages 10 and 12
ABB Ltd Board Governance Rules (February 2, 2022)
ABB Group website: Sustainability governance
ABB Group website: Corporate Governance
ABB Form 20-F 2022, page 85

2-16

ABB Ltd Board Governance Rules (February 2, 2022), Section 6.4 Reporting, page 9

b. report the total number and the nature of critical concerns that were communicated to the highest governance body during the reporting period.

Confidentiality constraints

2-17

Corporate Governance Report 2022, page 8
Integrated Report 2022, Corporate Governance summary, page 174
ABB Ltd Board Governance Rules (February 2, 2022), pages 3 and 19
ABB Group website: Sustainability governance
ABB Group website: Corporate Governance

2-18

Corporate Governance Report, pages 7, 8, 20

2-19

Compensation Report 2022, pages 4-5, 9-16
ABB Articles of Incorporation, Section 4, pages 4-6
Integrated Report 2022, Compensation Summary, page 182
ABB Form 20-F 2022, pages 97-101, 107

2-20

Compensation Report 2022, pages 4-5, 9-16, 30
ABB Form 20-F 2022, pages 101-102, 106-110 (a)

2-21

Annual total compensation ratio

a. report the ratio of the annual total compensation for the organization’s highest-paid individual to the median annual total compensation for all employees(excluding the highest-paid individual);

b. report the ratio of the percentage increase in annual total compensation for the organization’s highest-paid individual to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual);

c. report contextual information necessary to understand the data and how the data has been compiled.

Not applicable

2-22

Integrated Report 2022, Chairman’s letter, pages 14-17
Integrated Report 2022, CEO interview, pages 19-22
Sustainability Report 2022, Sustainability at ABB, CEO letter, pages 4-5
Sustainability Report 2022, Sustainability at ABB, Sustainability strategy, pages 6-11
ABB Group website: 2030 Sustainability Strategy

2-23

Sustainability Report 2022, Integrity & transparency, We act with Integrity & transparency, pages 81-94
Sustainability Report 2022, Integrity & transparency, We create a culture of Integrity & transparency, pages 82-84
Sustainability Report 2022, Integrity & transparency, Integrity, pages 85-88
Sustainability Report 2022, Appendix, Management systems, page 99
Sustainability Report 2022, Social progress, Human rights, pages 74-80
Sustainability Report 2022, Social progress, Diversity & inclusion, pages 60-66
Integrated Report 2022, Human Rights, page 154
Integrated Report 2022, Integrity & Transparency, pages 156-165
ABB Group website: Diversity and Inclusion
ABB Group website: 2030 Sustainability Strategy
ABB Ltd Modern Slavery Statement
ABB Code of Conduct
ABB Human Rights policy and statement
ABB Social policy
ABB Supplier Code of Conduct
ABB Policy on Health, Safety, Environment, Security and Sustainability
ABB Supplier Sustainability Implementation Guide
The Global ABB Integrity Program (December 2022)

2-24

Sustainability Report 2022, Sustainability at ABB, Sustainability governance, pages 14-15
Sustainability Report 2022, Integrity & transparency, We create a culture of Integrity & transparency, pages 82-84
Sustainability Report 2022, Integrity & transparency, Integrity, pages 85-88
Sustainability Report 2022, Integrity & transparency, Responsible sourcing, pages 89-93
Sustainability Report 2022, Social progress, Human rights, pages 74-80
Integrated Report 2022, Human Rights, page 154
Integrated Report 2022, Integrity & Transparency, pages 156-165
ABB Group website: 2030 Sustainability Strategy
ABB Group website: Supplying to ABB
ABB Group website: Code of conduct
The Global ABB Integrity Program (December 2022)

2-25

Sustainability Report 2022, Sustainability at ABB, Sustainability governance, pages 14-15
Sustainability Report 2022, Integrity & transparency, We create a culture of Integrity & transparency, pages 82-84
Sustainability Report 2022, Integrity & transparency, Integrity, pages 85-88
Sustainability Report 2022, Integrity & transparency, Responsible sourcing, pages 89-93
Sustainability Report 2022, Social progress, Human rights, pages 74-80
Sustainability Report 2022, Social progress, Materiality, Stakeholder engagement and material topics, pages 16-22
Integrated Report 2022, Human Rights, page 154
Integrated Report 2022, Integrity & Transparency, pages 156-165
ABB Group website: Supplying to ABB
ABB Group website: Code of conduct
The Global ABB Integrity Program (December 2022)

d. describe how the stakeholders who are the intended users of the grievance mechanisms are involved in the design, review, operation, and improvement of these mechanisms

Information unavailable/incomplete

2-26

Sustainability Report 2022, Sustainability at ABB, Sustainability governance, pages 14-15
Sustainability Report 2022, Social Progress, Human rights, pages 74-80
Integrated Report 2022, Integrity & Transparency, Integrity, pages 160-163
ABB Code of Conduct, Raising integrity concerns, pages 40-41
ABB Group website: Multiple reporting channels
The Global Integrity Program (December 2022)

2-27

Financial Report 2022, Notes to the Financials Statements, Note 15 Commitments and Contingencies, pages 107-109
Integrated Report 2022, Performance, We create a culture of integrity and transparency along the extended value chain, pages 156-159
Integrated Report 2022, Performance, Integrity, Anti-Bribery and Anti-Corruption, page 162
Sustainability Report 2022, Integrity & transparency, Integrity, page 88
The Global Integrity Program (December 2022)
ABB Press Releases on 30/9
and 11/12

2-28

Sustainability Report 2022, Sustainability at ABB, Materiality, Stakeholder engagement and material topics, External partnerships, page 16
ABB Group website: Partnerships

a. report industry associations, other membership associations, and national or international advocacy organizations in which it participates in a significant role.

Information unavailable/incomplete

2-29

Sustainability Report 2022, Sustainability at ABB, Materiality, Stakeholder engagement and material topics, Stakeholder engagement, pages 16-22
ABB Group website: Partnerships

2-30

Financial Report 2022, Employees, page 6
a. Majority of our employees worldwide are covered by CBAs, either by collective labor agreements on industry level (generally with unions) or on company / location level (generally with employee representative bodies such as works councils or unions). Approx. 55% are covered by internal employee representatives, and approx. 27% are estimated being member of one or more than 90 trade unions around the world (overlapping internal and external representation is possible). In addition a European Works Council is established, representing majority of employees in countries belonging to the EEA, UK or Switzerland (more than 48.000).

b. For employees not covered by collective bargaining agreement, there are different scenarios regarding the determination of working conditions and terms based on CBAs:
In countries where employees are covered by CBAs, in many cases not all relevant working conditions and terms are governed by the CBA. In many such cases / countries ABB offers working conditions and terms, which go beyond the standards defined by the CBA or offers additional elements (e.g. benefits).
In countries where parts of the employees are represented by the CBA, while others are not (in most cases management or certain locations), the CBA in addition to the overall labor market practices is considered in the overall context of determining the working conditions and terms.
In countries, where ABB employees are not covered by CBA, especially existing CBAs within our industry are one element of the relevant labor market that is considered in the overall context of determining the working conditions and terms. In addition, country specific regulations and employment law will determine working conditions and terms.

3-1

Sustainability Report 2022, Sustainability at ABB, Materiality, Stakeholder engagement and material topics, material topics, pages 16-22
Sustainability Report 2022, Social progress, Human rights, pages 74-80
ABB Group website: Stakeholder engagement
ABB Group website: Materiality
ABB Group website: 2030 Sustainability Strategy
Significance of material topics for reporting has been determined through a materiality process in exchange with internal and external stakeholders. In 2023, we will refresh ABB’s materiality assessment.

3-2

Sustainability Report 2022, Sustainability at ABB, Materiality, Stakeholder engagement and material topics, material topics, page 22
Sustainability Report 2022, Social progress, Human rights, pages 74-80

3-3

Integrated Report 2022, page 77 and pages 88-102
Sustainability Report 2022, Materiality, pages 16-22
Financial Report 2022, page 21 (d)

201-2

Integrated Report 2022, Risks and opportunities, TCFD Recommendations report, pages 88-102
Sustainability Report 2022, Appendix, EU Taxonomy: Disclosures for financial year 2022, page 126
ABB Form 20-F 2022, pages 12 and 14 (a.i-iii)

201-3

Annual Report 2021, pages 220-226
a. The value of the ABB Group's pension plan liabilities that are met by general resources (not pension fund assets) is MUSD 383

c. If a fund set up to pay the plan’s pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any, by which the employer hopes to achieve full coverage.

d. Percentage of salary contributed by employee or employer.

e. Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact.

Confidentiality constraints

201-4

Financial Report 2022, page 85

3-3

Integrated Report 2022, pages 24-31
Financial Report 2022, pages 7-8

202-1

Ratios of standard entry level wage by gender compared to local minimum wage

a. When a significant proportion of employees are compensated based on wages subject to minimum wage rules, report the relevant ratio of the entry level wage by gender at significant locations of operation to the minimum wage.

b. When a significant proportion of other workers (excluding employees) performing the organization’s activities are compensated based on wages subject to minimum wage rules, describe the actions taken to determine whether these workers are paid above the minimum wage.

c. Whether a local minimum wage is absent or variable at significant locations of operation, by gender. In circumstances in which different minimums can be used as a reference, report which minimum wage is being used.

d. The definition used for ‘significant locations of operation’.

Information unavailable/incomplete

3-3

ABB Code of Conduct, Working with suppliers, page 38
Sustainability Report 2022, Materials, page 52
Sustainability Report 2022, Integrity & transparency, Responsible sourcing, pages 89-93
Sustainability Report 2022, Integrity & transparency, page 82
ABB Supplier Code of Conduct
ABB General Terms and Conditions
ABB Group website: Supplying to ABB
ABB Group website: 2030 Sustainability Strategy
ABB Form 20-F 2022, pages 28-29

204-1

Sustainability Report 2022, Integrity & transparency, Responsible sourcing, pages 89-93
ABB Form 20-F 2022, pages 28-29

a. Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation (such as percentage of products and services purchased locally).

b. The organization’s geographical definition of ‘local’.

c. The definition used for ‘significant locations of operation’.

Information unavailable/incomplete

3-3

Integrated Report 2022, Performance, We create a culture of integrity and transparency along the extended value chain, Anti-Bribery and Anti-Corruption, pages 156-165
Sustainability Report 2022, Integrity & transparency, pages 81-94
ABB Code of Conduct, Improper payments, pages 26-27
The Global Integrity Program (December 2022)
ABB Group website: Integrity

205-1

Significant risks related to corruption identified through risk assessment is 0
Financial Report 2022, pages 21, 35, 36, 47, 54, and 108, 111, 149

a. Total number and percentage of operations assessed for risks related to corruption.

Information unavailable/incomplete

205-2

Integrated Report 2022, Performance, Integrity & transparency, Integrity, pages 160 and 162
Sustainability Report 2022, Social Progress, Human rights, page 78
Sustainability Report 2022, Integrity & transparency, Integrity, page 86
Sustainability Report 2022, Integrity & transparency, Responsible Sourcing, pages 89-91
ABB Group website: Integrity

a. Total number and percentage of governance body members that the organization’s anticorruption policies and procedures have been communicated to, broken down by region.

b. Total number and percentage of employees that the organization’s anti-corruption policies and procedures have been communicated to, broken down by employee category and region.

c. Total number and percentage of business partners that the organization’s anticorruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organization’s anti-corruption policies and procedures have been communicated to any other persons or organizations.

d. Total number and percentage of governance body members that have received training on anti-corruption, broken down by region.

e. Total number and percentage of employees that have received training on anticorruption, broken down by employee category and region.

Information unavailable/incomplete

205-3

Financial Report 2022, Notes to the Financials Statements, Note 15 Commitments and Contingencies, pages 107-109

a. Total number and nature of confirmed incidents of corruption.

b. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption.

c. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption.

d. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.

Confidentiality constraints

3-3

Integrated Report 2022, Performance, We create a culture of integrity and transparency along the extended value chain, Antitrust compliance program, page 161
ABB Code of Conduct, Fair competition and antitrust, pages 16-17
ABB Group website: Antitrust Guidance Notes
The Global Integrity Program (December 2022)

206-1

Financial Report 2022, Notes to the Financials Statements, Note 15 Commitments and Contingencies, pages 107-109 (material)

a. Number of legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant.

b. Main outcomes of completed legal actions, including any decisions or judgements.

Confidentiality constraints

3-3

Sustainability Report 2022, Preserving resources, We preserve resources, page 40
Sustainability Report 2022, Preserving resources, Circularity, page 41
Sustainability Report 2022, Preserving resources, Waste, page 48
Sustainability Report 2022, Preserving resources, Materials, page 52
ABB Group website: 2030 Sustainability Strategy, We preserve resources

301-1

Sustainability Report 2022, Preserving resources, Circularity, pages 41-47
Sustainability Report 2022, Preserving resources, Waste, pages 48-50
Sustainability Report 2022, Appendix, Summary of GRI indicators, GRI ref. 301-1, pages 98 and 101

Breakdown of materials used by weight and volume into non-renewable materials and renewable materials.

Information unavailable/incomplete

301-2

Recycled input materials used

a. Percentage of recycled input materials used to manufacture the organization's primary products and services.

Information unavailable/incomplete

301-3

Reclaimed products and their packaging materials

a. Percentage of reclaimed products and their packaging materials for each product category.

b. How the data for this disclosure have been collected.

Information unavailable/incomplete

3-3

Sustainability Report 2022, Low-carbon society, We enable a low-carbon society, page 24
Sustainability Report 2022, Low-carbon society, Customer emissions, page 31
Sustainability Report 2022, Low-carbon society, ABB emissions, page 26
Sustainability Report 2022, Low-carbon society, Supplier emissions, page 30
Sustainability Report 2022, Appendix, Approach to reporting, page 95
Sustainability Report 2022, Appendix, SASB, SASB Table, pages 118-119
ABB Group website: 2030 Sustainability Strategy, We enable a low-carbon society

302-1

Sustainability Report 2022, Appendix, Summary of GRI indicators, GRI ref. 302-1, page 102

Non-renewable fuel sources can include fuel for vehicles that are owned or controlled by the organization.

a. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used.

b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used.

c. In joules, watt-hours or multiples, the total:
iv. steam consumption

d. In joules, watt-hours or multiples, the total:
ii. heating sold
iii. cooling sold
iv. steam sold

Information unavailable/incomplete

302-2

Energy consumption outside of the organization

a. Energy consumption outside of the organization, in joules or multiples.

b. Standards, methodologies, assumptions, and/or calculation tools used.

c. Source of the conversion factors used.

Information unavailable/incomplete

302-3

Sustainability Report 2022, Appendix, Summary of GRI indicators, GRI ref. 302-3, page 103
Sustainability Report 2022, Appendix, Footnote 6 to Summary of GRI indicators, GRI ref. 302-3, page 110

302-4

Reduction of energy consumption

a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.

b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all.
c. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.

d. Standards, methodologies, assumptions, and/or calculation tools used.

Information unavailable/incomplete

302-5

Reductions in energy requirements of products and services

a. Reductions in energy requirements of sold products and services achieved during the reporting period, in joules or multiples.

b. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.

c. Standards, methodologies, assumptions, and/or calculation tools used.

Information unavailable/incomplete

3-3

Sustainability Report 2022, Preserving resources, Water, page 51
Sustainability Report 2022, Sustainability at ABB, Environmental, social, and governance ratings, CDP Water, page 12
Sustainability Report 2022, Appendix, Approach to reporting, page 95
ABB Group website: 2030 Sustainability Strategy, We preserve resources

303-1

Sustainability Report 2022, Preserving resources, Water, page 51
Sustainability Report 2022, Sustainability at ABB, Environmental, social, and governance ratings, CDP Water, page 12
Sustainability Report 2022, Appendix, Approach to reporting, page 95

303-2

Sustainability Report 2022, Preserving resources, Water, page 51
Sustainability Report 2022, Sustainability at ABB, Environmental, social, and governance ratings, CDP Water, page 12
Sustainability Report 2022, Appendix, Approach to reporting, page 95

303-3

Sustainability Report 2022, Appendix, Summary of GRI indicators, GRI ref. 303-3, page 103

b. Breakdown of this total by the following sources, if applicable:
iii. Seawater

b. Breakdown of this total by the following sources, if applicable:
i. Surface water;
ii. Groundwater;
iii. Seawater;
iv. Produced water;
v. Third-party water, and a breakdown of this total by the withdrawal sources listed in i-iv

c. A breakdown of total water withdrawal from each of the sources listed in Disclosures 303-3-a and 303-3-b in megaliters by the following categories:
i. Freshwater (≤1,000 mg/L Total Dissolved Solids);
ii. Other water (>1,000 mg/L Total Dissolved Solids).

Information unavailable/incomplete

303-4

Sustainability Report 2022, Appendix, Summary of GRI indicators, GRI ref. 303-4, page 104

c. A breakdown of total water withdrawal from each of the sources listed in Disclosures 303-3-a and 303-3-b in megaliters by the following categories:
i. Freshwater (≤1,000 mg/L Total Dissolved Solids);
ii. Other water (>1,000 mg/L Total Dissolved Solids).

Information unavailable/incomplete

303-5

Sustainability Report 2022, Appendix, Summary of GRI indicators, GRI ref. 303-5, page 104

3-3

Sustainability Report 2022, Low-carbon society, We enable a low-carbon society, page 24
Sustainability Report 2022, Low-carbon society, Customer emissions, page 31
Sustainability Report 2022, Low-carbon society, ABB emissions, page 26
Sustainability Report 2022, Low-carbon society, Supplier emissions, page 30
Sustainability Report 2022, Appendix, Approach to reporting, page 95
ABB Group website: 2030 Sustainability Strategy, We enable a low-carbon society

305-1

Sustainability Report 2022, Appendix, Summary of GRI indicators, GRI ref. 305-1, page 106
Sustainability Report 2022, Appendix, Approach to reporting, Data collection processes & Calculation of energy and GHG data, pages 95-97

305-2

Sustainability Report 2022, Appendix, Summary of GRI indicators, GRI ref. 305-2, page 106
Sustainability Report 2022, Appendix, Approach to reporting, Data collection processes & Calculation of energy and GHG data, pages 95-97

305-3

Sustainability Report 2022, Appendix, Summary of GRI indicators, GRI ref. 305-3, page 107
Sustainability Report 2022, Appendix, Approach to reporting, Data collection processes & Calculation of energy and GHG data, pages 95-97

305-4

Sustainability Report 2022, Appendix, Summary of GRI indicators, GRI ref. 305-4, page 108

305-5

Sustainability Report 2022, Sustainability at ABB, Progress against targets, page 8

305-6

Emissions of ozone-depleting substances (ODS)

a. Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) equivalent.

b. Substances included in the calculation.

c. Source of the emission factors used.

d. Standards, methodologies, assumptions, and/or calculation tools used.

Information unavailable/incomplete

305-7

Sustainability Report 2022, Appendix, Summary of GRI indicators, GRI ref. 305-7, page 108

a. Significant air emissions, in kilograms or multiples, for each of the following:
iii. Persistent organic pollutants (POP)
v. Hazardous air pollutants (HAP)
vi. Particulate matter (PM)

c. Standards, methodologies, assumptions, and/or calculation tools used.

Not applicable

3-3

Sustainability Report 2022, Preserving resources, We preserve resources, page 40
Sustainability Report 2022, Preserving resources, Circularity, page 41
Sustainability Report 2022, Preserving resources, Waste, page 48
Sustainability Report 2022, Preserving resources, Materials, page 52
ABB Group website: 2030 Sustainability Strategy, We preserve resources

306-1

Sustainability Report 2022, Preserving resources, Waste, page 48

306-2

Sustainability Report 2022, Appendix, Approach to reporting, Data collection processes, page 95

306-3

Sustainability Report 2022, Appendix, Summary of GRI indicators, GRI ref. 306-3, page 108

306-4

Sustainability Report 2022, Appendix, Summary of GRI indicators, GRI ref. 306-4, page 109

b. Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations:
i. Preparation for reuse;
iii. Other recovery operations.

c. Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations:
i. Preparation for reuse;
iii. Other recovery operations.

d. For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal:
i. onsite;
ii. offsite.

Information unavailable/incomplete

306-5

Sustainability Report 2022, Appendix, Summary of GRI indicators, GRI ref. 306-5, page 109

b. Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations:
i. Incineration (with energy recovery);
ii. Incineration (without energy recovery);
iii. Landfilling;
iv. Other disposal operations.

c. Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations:
ii. Incineration (without energy recovery);

d. For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste directed to disposal:
i. onsite;
ii. offsite.

Information unavailable/incomplete

3-3

Sustainability Report 2022, Integrity & transparency, Responsible sourcing, pages 89-93
ABB Code of Conduct, Working with suppliers, page 38
ABB Supplier Code of Conduct
ABB Supplier Sustainability Implementation Guide
ABB General Terms and Conditions
ABB Group website: 2030 Sustainability Strategy, We act with integrity & transparency

308-1

ABB Group website: FAQ becoming a supplier

308-2

Sustainability Report 2022, Integrity & transparency, Responsible sourcing, pages 89-93
Integrated Report 2022, Third-party management and responsible sourcing, page 164

3-3

ABB Social policy
ABB Human Rights policy and statement
ABB Code of Conduct, Fair employment, diversity & inclusion, pages 18-19
Sustainability Report 2022, Social progress, Diversity & inclusion, pages 60-66
Integrated Report 2022, Performance, We promote social progress, Diversity & inclusion and employee engagement, pages 146-148
ABB Group website: Diversity and Inclusion
ABB Group website: 2030 Sustainability Strategy

401-1

Sustainability Report 2022, Appendix, Summary of GRI indicators, Social, GRI ref. 401-1, page 109
Sustainability Report 2022, Appendix, Summary of GRI indicators, Social, GRI ref. 401-1, page 110

Breakdowns by age group

Information unavailable/incomplete

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

a. Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation. These include, as a minimum:
i. life insurance;
ii. health care;
iii. disability and invalidity coverage;
iv. parental leave;
v. retirement provision;
vi. stock ownership;
vii. others.

b. The definition used for ‘significant locations of operation’.

Confidentiality constraints

401-3

ABB Group website: Group press release parental leave
100% of our employees are entitled to parental leave

b. Total number of employees that took parental leave, by gender.

c. Total number of employees that returned to work in the reporting period after parental leave ended, by gender.

d. Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender.

e. Return to work and retention rates of employees that took parental leave, by gender.

Information unavailable/incomplete

3-3

Sustainability Report 2022, Social progress, Safety, pages 57-59
ABB Code of Conduct, Health and safety, page 23
ABB Policy on Health, Safety, Environment, Security and Sustainability
ABB Group website: 2030 Sustainability Strategy, We promote social progress

403-1

Sustainability Report 2022, Appendix, Approach to reporting, Certified ABB management system information, page 99
Sustainability Report 2022, Social progress, Safety, page 57
ABB Policy on Health, Safety, Environment, Security and Sustainability
ABB Code of Conduct, Health and safety, page 23

403-2

Sustainability Report 2022, Appendix, Approach to reporting, Certified ABB management system information, page 99
Sustainability Report 2022, Social progress, Safety, page 57
ABB Policy on Health, Safety, Environment, Security and Sustainability
ABB Code of Conduct, Health and safety, page 23

403-3

Occupational health services

Where required by law and regulations ABB has the necessary occupational health services which are certified by local regulations.

403-4

Worker participation, consultation, and communication on occupational health and safety

HSE and Security governance model with Country HSE Boards facilitate employee engagement across the different business divisions on occupational health and safety.

403-5

Sustainability Report 2022, Social progress, Safety, page 57
ABB Policy on Health, Safety, Environment, Security and Sustainability

403-6

Sustainability Report 2022, Social progress, Safety, page 57
At ABB, we take employee well-being seriously and want to ensure that all our colleagues and their family members feel supported. Whether it’s coping with a current life challenge, preparing for a new life experience, personal or work-related experiences, there are resources that can help navigate those situations. We offer a global Employee Assistance Program (EAP), in partnership with Workplace Options (WPO), a leading provider of employee well-being solutions.

403-7

Sustainability Report 2022, Social progress, Safety, page 57
ABB Policy on Health, Safety, Environment, Security and Sustainability
ABB Code of Conduct, Health and safety, page 23

403-8

Sustainability Report 2022, Appendix, Approach to reporting, Certified ABB management system information, page 99

403-9

Sustainability Report 2022, Appendix, Approach to reporting, Summary of GRI indicators, GRI ref. 403-9, pages 110-112
Sustainability Report 2022, Social progress, Safety, page 57
ABB Policy on Health, Safety, Environment, Security and Sustainability

a. For all employees:
ii. The number and rate of high-consequence work-related injuries (excluding fatalities);
iv. The main types of work-related injury;
v. The number of hours worked.

b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
ii. The number and rate of high-consequence work-related injuries (excluding fatalities);
iv. The main types of work-related injury;
v. The number of hours worked.

c. The work-related hazards that pose a risk of high-consequence injury, including:
i. how these hazards have been determined;
ii. which of these hazards have caused or contributed to high-consequence injuries during the reporting period;
iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.

d. Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls.

f. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.

Information unavailable/incomplete

403-10

Work-related ill health

a. For all employees:
i. The number of fatalities as a result of work-related ill health;
ii. The number of cases of recordable work-related ill health;
iii. The main types of work-related ill health.

b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
i. The number of fatalities as a result of work-related ill health;
ii. The number of cases of recordable work-related ill health;
iii. The main types of work-related ill health.

c. The work-related hazards that pose a risk of ill health, including:
i. how these hazards have been determined;
ii. which of these hazards have caused or contributed to cases of ill health during the reporting period;
iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.

d. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.

e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.

Information unavailable/incomplete

3-3

Management of material topics

We help our people succeed and develop, and we empower them to create their own careers at ABB. Our benefits, reward and development programs encompass a wide array of offerings. Core leadership development trainings are managed by Corporate through a wide portfolio of programs targeting all managers (people managing people). The recently launched Leadership learning ecosystem, leveraging on Harvard Spark platform, allow us to target also the wider ABB employee population with ad hoc webinars, training on dedicated topics, while allowing people to learn in the flow of work. Additional distinct training needs (incl. technical ones) are collected by each business and then released by Talent and Learning partners in each business with their respective academies.

404-1

Sustainability Report 2022, Appendix, Approach to reporting, Summary of GRI indicators, GRI ref. 404-1, page 112

404-2

Programs for upgrading employee skills and transition assistance programs

a. Type and scope of programs implemented and assistance provided to upgrade employee skills.

b. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment.

Information unavailable/incomplete

404-3

Sustainability Report 2022, Appendix, Approach to reporting, Summary of GRI indicators, GRI ref. 404-3, page 113
Of the employee population covered in global people performance management system (HRGT) – the gender comparison is 25% female and 75% male covered in the process. This data is analyzed each year to ensure that no gender bias is occurring is evident in the performance process. In the category of 'other employee' only 66% of this population is covered in the global people performance management system (HRGT). This may account for the variation in gender data provided.

3-3

ABB Social policy
ABB Human Rights policy and statement
ABB Code of Conduct, Fair employment, diversity & inclusion, pages 18-19
Sustainability Report 2022, Social progress, Diversity & inclusion, pages 60-66
Integrated Report 2022, Performance, We promote social progress, Diversity & inclusion and employee engagement, page 150
ABB Group website: Diversity and Inclusion
ABB Group website: 2030 Sustainability Strategy

405-1

Sustainability Report 2022, Appendix, Approach to reporting, Summary of GRI indicators, GRI ref. 405-1, page 113

b. Percentage of employees per employee category in each of the following diversity categories:
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;

Information unavailable/incomplete

405-2

UK Gender Pay Report April 2021

a. Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation.

b. The definition used for ‘significant locations of operation’.

Information unavailable/incomplete

3-3

Sustainability Report 2022, Social progress, Human rights, pages 74-80
Integrated Report 2022, Performance, Human rights, page 154
Sustainability Report 2022, Social progress, Diversity & inclusion, pages 60-66
Sustainability Report 2022, Integrity & transparency, Integrity, pages 85-88
ABB Code of Conduct, Human rights, page 24
ABB Code of Conduct, Fair employment, diversity & inclusion, pages 18-19
ABB Human Rights policy and statement
ABB Social policy
ABB Ltd Modern Slavery Statement

406-1

Sustainability Report 2022, Appendix, Approach to reporting, Summary of GRI indicators, GRI ref. 406-1, page 112
Sustainability Report 2022, Social progress, Diversity & inclusion, pages 60-66
Integrated Report 2022, Performance, Human rights, page 154
Sustainability Report 2022, Social progress, Human rights, pages 74-80

b. Status of the incidents and actions taken with reference to the following:
ii. Remediation plans being implemented;
iii. Remediation plans that have been implemented, with results reviewed through routine internal management review processes;

Confidentiality constraints

3-3

Sustainability Report 2022, Social progress, Human rights, pages 74-80
Sustainability Report 2022, Integrity & transparency, Responsible sourcing, pages 89-93
ABB Code of Conduct, Human rights, page 24; Working with suppliers, page 38
ABB Human Rights policy and statement
ABB Social policy
ABB Supplier Code of Conduct
ABB Ltd Modern Slavery Statement

408-1

Sustainability Report 2022, Social progress, Human rights, pages 74-80
Sustainability Report 2022, Integrity & transparency, Responsible sourcing, pages 89-93
ABB Code of Conduct, Human rights, page 24; Working with suppliers, page 38
ABB Supplier Code of Conduct
ABB Ltd Modern Slavery Statement

a. Operations and suppliers considered to have significant risk for incidents of:
i. child labor;
ii. young workers exposed to hazardous work.

b. Operations and suppliers considered to have significant risk for incidents of child labor either in terms of:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.

c. Measures taken by the organization in the reporting period intended to contribute to the effective abolition of child labor.

Information unavailable/incomplete

3-3

Sustainability Report 2022, Social progress, Human rights, pages 74-80
Sustainability Report 2022, Integrity & transparency, Responsible sourcing, pages 89-93
ABB Code of Conduct, Human rights, page 24; Working with suppliers, page 38
ABB Human Rights policy and statement
ABB Social policy
ABB Supplier Code of Conduct
ABB Ltd Modern Slavery Statement

409-1

Sustainability Report 2022, Social progress, Human rights, pages 74-80
Sustainability Report 2022, Integrity & transparency, Responsible sourcing, pages 89-93
ABB Code of Conduct, Human rights, page 24; Working with suppliers, page 38
ABB Ltd Modern Slavery Statement

3-3

Sustainability Report 2022, Social progress, Human rights, pages 74-80
ABB Code of Conduct, Human rights, page 24
ABB Human Rights policy and statement
ABB Social policy
ABB Supplier Code of Conduct
ABB Ltd Modern Slavery Statement

410-1

Sustainability Report 2022, Social progress, Human rights, pages 74-80
ABB Code of Conduct, Human rights, page 24
ABB Ltd Modern Slavery Statement

b. Whether training requirements also apply to third-party organizations providing security personnel.

Information unavailable/incomplete

3-3

Sustainability Report 2022, Social progress, Human rights, pages 74-80
ABB Human Rights policy and statement
ABB Social policy
ABB Ltd Modern Slavery Statement

411-1

Sustainability Report 2022, Social progress, Human rights, pages 74-80

3-3

Sustainability Report 2022, Social progress, Community engagement, pages 69-73
Sustainability Report 2022, Sustainability at ABB, Materiality, Community, pages 20-21
ABB Social policy
ABB Group website: 2030 Sustainability Strategy, We promote social progress
ABB Human Rights policy and statement

413-1

Sustainability Report 2022, Social progress, Community engagement, Supporting community development, pages 69-73
Sustainability Report 2022, Social progress, Occupational health & safety, pages 57-59;
Sustainability Report 2022, Sustainability at ABB, Materiality, Stakeholder engagement, pages 16-21

a. Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of:
i. social impact assessments, including gender impact assessments, based on participatory processes;
ii. environmental impact assessments and ongoing monitoring;
iii. public disclosure of results of environmental and social impact assessments;
iv. local community development programs based on local communities’ needs;
v. stakeholder engagement plans based on stakeholder mapping;
vi. broad based local community consultation committees and processes that include vulnerable groups;
vii. works councils, occupational health and safety committees and other worker representation bodies to deal with impacts;
viii. formal local community grievance processes

Information unavailable/incomplete

413-2

Sustainability Report 2022, Social progress, Community engagement, pages 69-73

a. Operations with significant actual and potential negative impacts on local communities, including:
i. the location of the operations;
ii. the significant actual and potential negative impacts of operations

Information unavailable/incomplete

3-3

Sustainability Report 2022, Integrity & transparency, Responsible sourcing, pages 89-93
ABB Code of Conduct, Working with suppliers, page 38
ABB Supplier Code of Conduct
ABB Supplier Sustainability Implementation Guide
ABB General Terms and Conditions
ABB Ltd Modern Slavery Statement
ABB Group website: 2030 Sustainability Strategy, We act with integrity & transparency

414-1

100% of our suppliers are screened on social criteria.
Sustainability Report 2022, Integrity & transparency, Responsible sourcing, pages 89-93
ABB Group website: FAQ becoming a supplier

414-2

Sustainability Report 2022, Integrity & transparency, Responsible sourcing, pages 89-93
All new suppliers are assessed on social topics.
Existing suppliers are assessed during on-site assessments related to our Responsible Sourcing Approach (Sustainable Supply Base Management), and during supplier quality assessments.
Suppliers having actual and potential negative (environmental) impacts are required to submit a Corrective Action Plan which is followed up by ABB until closure.
We only report on total identified risk mitigated and supplier relationships discontinued, not broken down per ESG topic.

3-3

ABB Code of Conduct, Improper payments – Working with governments, pages 27 and 37

415-1

Sustainability Report 2022, Appendix, Summary of GRI indicators, Social, GRI ref. 415-1, page 112
ABB Code of Conduct, Improper payments – Working with governments, pages 27 and 37

b. If applicable, how the monetary value of in-kind contributions was estimated.

Not applicable

3-3

ABB Code of Conduct, Privacy and personal data, pages 34-35
ABB Group website: Cyber security
ABB Group website: Data Privacy
ABB Group website: Customer privacy notices

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

a. Total number of substantiated complaints received concerning breaches of customer privacy, categorized by:
i. complaints received from outside parties and substantiated by the organization;
ii. complaints from regulatory bodies.

b. Total number of identified leaks, thefts, or losses of customer data.

c. If the organization has not identified any substantiated complaints, a brief statement of this fact is sufficient.

Confidentiality constraints