General Disclosures

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 2: General Disclosures 2021

 

 

 

 

2-1

Organizational details

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

Entities included in the organization’s sustainability reporting

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

Reporting period, frequency and contact point

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

Restatements of information

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

External assurance

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

Activities, value chain, and other business relationships

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

Employees

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

We are adapting the global mapping to enable reporting against this indicator and it will be available in 2023.

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

We are not collecting this information at a global level, but this is managed at a local level.

2-9

Governance structure and composition

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

Nomination and selection of the highest governance body

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

Chair of the highest governance body

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

The chair of the highest governance body is non-executive and independent.

2-12

Role of the highest governance body in overseeing the management of impacts

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

Delegation of responsibility for managing impacts

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

Role of the highest governance body in sustainability reporting

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

Conflicts of interest

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

Communication of critical concerns

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

Due to sensitivity such information cannot be disclosed.

2-17

Collective knowledge of the highest governance body

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

Evaluation of the performance of the highest governance body

Corporate Governance Report, pages 7, 8, 20

 

 

 

2-19

Remuneration policies

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

Process to determine remuneration

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

Not material and therefore not disclosed.

2-22

Statement on sustainable development strategy

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

Policy commitments

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

Embedding policy commitments

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

Processes to remediate negative impacts

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

We do not consider this for reporting as at 2023.

2-26

Mechanisms for seeking advice and raising concerns

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

Compliance with laws and regulations

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

Membership associations

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

Currently under review.

2-29

Approach to stakeholder engagement

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

 

 

 

2-30

Collective bargaining agreements

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.