Material topics

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-1

Process to determine material topics

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

List of material topics

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

 

 

 

 

 

 

 

 

 

Economic Performance

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 201: Economic Performance 2016

 

 

 

 

201-2

Financial implications and other risks and opportunities due to climate change

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

Defined benefit plan obligations and other retirement plans

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

c. Information is confidential

d. Information is confidential

e. Information is confidential

201-4

Financial assistance received from government

Financial Report 2022, page 85

 

 

 

 

 

 

 

 

 

Market Presence

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 202: Market Presence 2016

 

 

 

 

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

We do not have access to this data at Group level. ABB adheres to local statutory minimum wage requirements.

 

 

 

 

 

 

Procurement Practices

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 204: Procurement Practices 2016

 

 

 

 

204-1

Proportion of spending on local suppliers

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

This is managed locally and data is not consolidated at group level. Data reported at group level will show the budget split between the different regions (Europe, AMEA, AMC), but is not differentiated between local and non-local spend.

 

 

 

 

 

 

Anti-corruption

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 205: Anti-corruption 2016

 

 

 

 

205-1

Operations assessed for risks related to corruption

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

We do not consider this for reporting as at 2023.

205-2

Communication and training about anti-corruption policies and procedures

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

We do not consider this for reporting as at 2023. (a), (b), (c), (d) and (e).

205-3

Confirmed incidents of corruption and actions taken

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

Not reported publicly on the basis of confidentiality/legal privilege, unless required by authorities/regulators.

 

 

 

 

 

 

Anti-competitive Behavior

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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)

 

 

 

GRI 206: Anti-competitive Behavior 2016

 

 

 

 

206-1

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

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

Not reported publicly on the basis of confidentiality/legal privilege, unless required by authorities/regulators.

 

 

 

 

 

 

Materials

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 301: Materials 2016

 

 

 

 

301-1

Materials used by weight or volume

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

We publish the weight of the four main material groups which make up the main share of our products’ weight. Other materials are omitted due to their insignificance in weight. The distinction between renewable/non-renewable materials and packaging material, are omitted due to centrally still unavailable data. ABB’s circularity framework will enable better insight and transparency into the renewable content of our products.

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

This indicator will be considered and reviewed under our circularity approach.

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

This indicator will be considered and reviewed under our circularity approach.

 

 

 

 

 

 

Energy

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 302: Energy 2016

 

 

 

 

302-1

Energy consumption within the organization

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

Measuring energy use of our own fleet of leased vehicles is under review.

Instead of disclosing total fuel consumption split by non-renewable and renewable sources, we report total energy consumption. Total consumption per fuel is covered in total energy consumption.

To the best of our knowledge, no steam is used.

To the best of our knowledge, we do not sell heating, cooling or steam.

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

We calculate our Scope 3 emissions in disclosure 305-3. Some categories of the Scope 3 emissions are based on the energy consumption outside the organization. We do not report on this energy consumption yet. However, we are reviewing the option to extract this information from our Scope 3 emissions calculation.1

302-3

Energy intensity

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

Reported locally in a non-standardized way, which makes it difficult to aggregate. Method is under review.

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

This information is currently not aggregated at group level.

 

 

 

 

 

 

Water and Effluents

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 303: Water and Effluents 2018

 

 

 

 

303-1

Interactions with water as a shared resource

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

Management of water discharge-related impacts

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

Water withdrawal

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

Not collected. Majority of our water is bought from water utilities. This is freshwater.

303-4

Water discharge

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

Not collected. Majority of our water is bought from water utilities. This is freshwater.

303-5

Water consumption

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

 

 

 

 

 

 

 

 

 

Emissions

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 305: Emissions 2016

 

 

 

 

305-1

Direct (Scope 1) GHG emissions

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

Energy indirect (Scope 2) GHG emissions

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

Other indirect (Scope 3) GHG emissions

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

GHG emissions intensity

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

 

 

 

305-5

Reduction of GHG emissions

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

This indicator will be considered and reviewed.

305-7

Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

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

We do not report the air emissions form POP, HAP and PM because these are not applicable.

Other standard categories of air emissions identified in relevant regulations not applicable.

Conversion factors of data internally available, to be published in next report.

 

 

 

 

 

 

Waste

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 306: Waste 2020

 

 

 

 

306-1

Waste generation and significant waste-related impacts

Sustainability Report 2022, Preserving resources, Waste, page 48

 

 

 

306-2

Management of significant waste-related impacts

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

 

 

 

306-3

Waste generated

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

 

 

 

306-4

Waste diverted from disposal

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

Not collected at an aggregated level. Method will be reviewed.

306-5

Waste directed to disposal

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

Not collected at an aggregated level. Method will be reviewed.

For non-hazardous waste, sent to landfill or other disposal method are combined in one KPI.

For non-hazardous waste, incineration without energy recovery is included in waste to landfill and other disposal methods.

 

 

 

 

 

 

Supplier Environmental Assessment

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 308: Supplier Environmental Assessment 2016

 

 

 

 

308-1

New suppliers that were screened using environmental criteria

ABB Group website: FAQ becoming a supplier

 

 

 

308-2

Negative environmental impacts in the supply chain and actions taken

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

 

 

 

 

 

 

 

 

 

Employment

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 401: Employment 2016

 

 

 

 

401-1

New employee hires and employee turnover

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

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

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

Due to senstitivity, such information is not disclosed. ABB meets all local regulatory requirements in terms of providing access to benefits to temporary or part time workers.

401-3

Parental leave

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

We are reviewing the requirements to enable reporting against the indicator.

 

 

 

 

 

 

Occupational Health and Safety

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 403: Occupational Health and Safety 2018

 

 

 

 

403-1

Occupational health and safety management system

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

Hazard identification, risk assessment, and incident investigation

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

Worker training on occupational health and safety

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

 

 

 

403-6

Promotion of worker health

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

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

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

Workers covered by an occupational health and safety management system

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

 

 

 

403-9

Work-related injuries

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

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

All hazards and incidents are being investigated and action plans are formulated and executed after investigations.

As a result of mergers and acquisitions, there may always be a percentage of employees not yet covered by the HSE programs and therefore by this disclosure.

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

Under review.

 

 

 

 

 

 

Training and Education

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

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.

 

 

 

GRI 404: Training and Education 2016

 

 

 

 

404-1

Average hours of training per year per employee

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

Data are fragmented in local systems. There will be an analysis in the upcoming periods to check feasibility on how to collect these information and report.

404-3

Percentage of employees receiving regular performance and career development reviews

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.

 

 

 

 

 

 

 

 

 

Diversity and Equal Opportunity

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 405: Diversity and Equal Opportunity 2016

 

 

 

 

405-1

Diversity of governance bodies and employees

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

We are reviewing the requirement to enable reporting against the indicator.

405-2

Ratio of basic salary and remuneration of women to men

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

ABB discloses this for the United Kingdom, where it is legally required, and ABB meets its gender pay disclosure requirements in other countries as per the country’s specific requirements (e.g. Switzerland). The disclosure of the UK report for 2022 is expected in July 2023.

 

 

 

 

 

 

Non-discrimination

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 406: Non-discrimination 2016

 

 

 

 

406-1

Incidents of discrimination and corrective actions taken

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

The information is confidential and subject to legal privilege, and not being reported as at 2023.

 

 

 

 

 

 

Child Labor

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 408: Child Labor 2016

 

 

 

 

408-1

Operations and suppliers at significant risk for incidents of child labor

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

During 2022 we conducted a high level review of salient human rights risks and identified child labor as a salient risk. During 2023 we are undertaking business specific human rights due diligence gap analyses and reviewing salient human rights risks, and validating our conclusions through stakeholder engagement.

 

 

 

 

 

 

Forced or Compulsory Labor

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 409: Forced or Compulsory Labor 2016

 

 

 

 

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

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

 

 

 

 

 

 

 

 

 

Security Practices

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 410: Security Practices 2016

 

 

 

 

410-1

Security personnel trained in human rights policies or procedures

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

ABB security personnel have been trained on security and human rights principle. All contracts with third-party security personnel carry a clause to confirm that the third-party abides by the voluntary principle on security and human rights.

 

 

 

 

 

 

Rights of Indigenous Peoples

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 411: Rights of Indigenous Peoples 2016

 

 

 

 

411-1

Incidents of violations involving rights of indigenous peoples

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

 

 

 

 

 

 

 

 

 

Local Communities

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 413: Local Communities 2016

 

 

 

 

413-1

Operations with local community engagement, impact assessments, and development programs

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

Managed locally, we report more than 400 projects therefore it is not possible to report collectively on the impact of diverse projects run in more than 40 countries.

413-2

Operations with significant actual and potential negative impacts on local communities

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

Managed locally, we report more than 400 projects therefore it is not possible to report collectively on the impact of diverse projects run in more than 40 countries.

 

 

 

 

 

 

Supplier Social Assessment

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 414: Supplier Social Assessment 2016

 

 

 

 

414-1

New suppliers that were screened using social criteria

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

Negative social impacts in the supply chain and actions taken

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.

 

 

 

 

 

 

 

 

 

Public Policy

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 415: Public Policy 2016

 

 

 

 

415-1

Political contributions

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

ABB funds, property or services must not be used to make political donations or support any candidate for political office, political party, official or committee anywhere in the world.

 

 

 

 

 

 

Customer Privacy

 

 

 

 

 

 

 

ABB omission

Disclosure

Location

Requirement(s) omitted

Reason

Explanation

GRI 3: Material Topics 2021

 

 

 

 

3-3

Management of material topics

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

 

 

 

GRI 418: Customer Privacy 2016

 

 

 

 

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

Confidentiality constraints: Further to this, we deem this information confidential, hence it is not disclosed at this time.

1

This omission statement has been revised to explain how we calculate energy consumption outside the organization from our Scope 3 emissions. Revised on March 21, 2023.