Index related to the Global Reporting Initiative guidelines

The reporting guidelines defined in the Global Reporting Initiative (GRI-G3) are an important source of orientation for us. The index below refers readers to the sections of this Report and the Siemens Annual Report 2012 which contain information required in accordance with the GRI-G3 guidelines. In cases where – for reasons of relevance – we provide no information relating to the GRI’s core indicators, we give reasons for this decision.

1. Strategy and Analysis

Profile Disclosure / Description	Reported	Cross-reference / Direct answer	Explanation
1,1 Statement from the most senior decision-maker of the organization.	Fully	Foreword, page 5 Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f. Compliance, page 46 f.; Siemens Integrity Initiative, page 46 Employees, page 48 ff.
1,2 Description of key impacts, risks, and opportunities.	Fully	Foreword, page 5 Sustainability as a strategic prinicple, page 6 ff. (Siemens - a strong partner for sustainability - Environmental Portfolio, page 7 ff.; Innovations are our lifeblood, page 9; Sustainability creates business opportunities - Integrity initiative, page 10; Guest article - Björn Stigson, page 12) Brochure Siemens at a glance, page 4

2. Organizational Profile

Profile Disclosure / Description	Reported	Cross-reference / Direct answer	Explanation
2,1 Name of the organization.	Fully	Information resources, page 74 Brochure Siemens at a glance, page 27
2,2 Primary brands, products, and/or services.	Fully	Brochure Siemens at a glance, page 6 ff.
2,3 Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.	Fully	Brochure Siemens at a glance, page 3 ff.
2,4 Location of organization's headquarters.	Fully	Information resources, page 74 Brochure Siemens at a glance, page 27
2,5 Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.	Fully	Brochure Siemens at a glance, page 6 ff. Reporting method, page 40 AR: Business and Economic Environment (part II, page 50)
2,6 Nature of ownership and legal form.	Fully	Brochure Siemens at a glance, page 3, 5
2,7 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).	Fully	Brochure Siemens at a glance, page 6 ff.
2,8 Scale of the reporting organization.	Fully	Brochure Siemens at a glance, page 2
2,9 Significant changes during the reporting period regarding size, structure, or ownership.	Fully	AR: Consolidated financial statements- Acquisitions, dispositions and discontinued operations (part II, page 155 ff.)
2,10 Awards received in the reporting period.	Fully	Foreword, page 5 Sustainability as a strategic prinicple -The challenges remain but we are on the right course, page 13 Key performance indicators, page 2 AR: Combined management report - Sustainability Management and Organization (part II, page 97 f.)

3. Report Parameters

Profile Disclosure / Description	Reported	Cross-reference / Direct answer	Explanation
3,1 Reporting period (e.g., fiscal/calendar year) for information provided.	Fully	Reporting method, page 40
3,2 Date of most recent previous report (if any).	Fully	Reporting method, page 40
3,3 Reporting cycle (annual, biennial, etc.)	Fully	Reporting method, page 40
3,4 Contact point for questions regarding the report or its contents.	Fully	Information resources, page 74 Brochure Siemens at a glance, page 27
3,5 Process for defining report content.	Fully	Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, Siemens materiality matrix, page 10 f.
3,6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance.	Fully	Reporting method, page 40
3,7 State any specific limitations on the scope or boundary of the report (see completeness principle for explanation of scope).	Fully	Reporting method, page 40
3,8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.	Fully	Reporting method, page 40
3,9 Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report. Explain any decisions not to apply, or to substantially diverge from, the GRI Indicator Protocols.	Fully	Data collection, page 40
3,10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g.,mergers/acquisitions, change of base years/periods, nature of business, measurement methods).	Fully	Reporting method, page 40 Data collection, page 40 Compliance, page 46 f. Employees, page 48 ff. Environmental protection and products, page 54 ff.Customers and portfolio, page 44 f.Suppliers, page 61 ff.
3,11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.	Fully	Reporting method, page 40 Data collection, page 40 Compliance, page 46 f. Employees, page 48 ff. Environmental protection and products, page 54 ff. Customers and portfolio, page 44 f. Suppliers, page 61 ff.
3,12 Table identifying the location of the Standard Disclosures in the report.	Fully	Global Reporting Initiative
3,13 Policy and current practice with regard to seeking external assurance for the report.	Fully	External review, page 40 Independent Assurance Report, page 66 f.

4. Governance, Commitments and Engagement

Profile Disclosure / Description	Reported	Cross-reference / Direct answer	Explanation
4,1 Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.	Fully	Foreword, page 5 Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f. AR: Corporate-Governance-Report, Management and control structure (part II, page 22 ff.)
4,2 Indicate whether the Chair of the highest governance body is also an executive officer.	Fully	AR: Report of the supervisory board (part II, page 12) AR: Corporate-Governance-Report, Management and control structure (part II, page 22)
4,3 For organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members.	Fully	AR: Corporate-Governance-Report, Management and control structure (part II, page 22)
4,4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.	Fully	AR: Corporate-Governance-Report, Shareholder relations (part II, page 26)
4,5 Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization's performance (including social and environmental performance).	Fully	Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f. AR: Combined Management Report - Sutainability (part II, page 97 ff.) AR: Compensation report (part II, page 31 ff.)
4,6 Processes in place for the highest governance body to ensure conflicts of interest are avoided.	Fully	Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f. AR: Corporate-Governance-Report, Management and control structure (part II, page 22 f.)
4,7 Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization's strategy on economic, environmental, and social topics.	Fully	Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f. AR: Corporate-Governance-Report, Management and control structure (part II, page 22 f.)
4,8 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.	Fully	Foreword, page 5 Sustainability as a strategic prinicple, page 6 f. Compliance - Business Conduct Lines, page 46 Environmental protection and products - page 54 ff. Suppliers, page 61 ff. Occupational health and safety, page 52 f.
4,9 Procedures of the highest governance body for overseeing the organization's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles.	Fully	Foreword, page 5 Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f. AR: Report of the supervisory board (part II, page 11 f.) AR: Corporate-Governance-Report, Management and control structure (part II, page 22 f.)
4,10 Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance.	Fully	Foreword, page 5 Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f.
4,11 Explanation of whether and how the precautionary approach or principle is addressed by the organization.	Fully	Environmental protection and products, page 54 ff.Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f.Sustainability as a strategic prinicple, page 6 ff.Customers and portfolio - Environmental Portfolio, page 44 f. Suppliers, page 61 ff. Occupational health and safety, page 52 f.
4,12 Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.	Fully	Foreword, page 5 Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f.
4,13 Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization: * Has positions in governance bodies; * Participates in projects or committees; * Provides substantive funding beyond routine membership dues; or * Views membership as strategic.	Fully	Foreword, page 5 Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f.
4,14 List of stakeholder groups engaged by the organization.	Partially	A comprehensive stakeholder engagement strategy exists. Stakeholder groups have been prioritized and detailed procedures developed for each stakeholder. Foreword, page 5 Sustainability as a strategic prinicple - Siemens materiality matrix, page 11 Sustainability as a strategic prinicple - Guest article - Björn Stigson, page 12 Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f.	Some of the stakeholders / stakeholder groups are not named due to non-disclosure agreements.
4,15 Basis for identification and selection of stakeholders with whom to engage.	Partially	A comprehensive stakeholder engagement strategy exists. Stakeholder groups have been prioritized and detailed procedures developed for each stakeholder. Sustainability as a strategic prinicple - Sustainability as a guiding principle, page 9 f. Sustainability as a strategic prinicple - Siemens materiality matrix, page 11 Sustainability as a strategic prinicple - Guest article- Björn Stigson, page 12 Sustainability as a strategic prinicple - Sustainability creates business opportunities, Integrity initiative, page 10 Growth - Customer portraits, page 20 ff.	The selection of stakeholders and the reasons for not collaborating with others is subject to non-disclosure.
4,16 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.	Partially	A comprehensive stakeholder engagement strategy exists. Stakeholder groups have been prioritized and detailed procedures developed for each stakeholder. Foreword, page 5 Sustainability as a strategic principle - Siemens materiality matrix, page 11 Sustainability as a strategic prinicple - Guest article - Björn Stigson, page 12 Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f.	How we run stakeholder engagement and the way in which and how frequently we interact with stakeholders is subject to non-disclosure.
4,17 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.	Partially	A comprehensive stakeholder engagement strategy exists. Stakeholder groups have been prioritized and detailed procedures developed for each stakeholder. Foreword, page 5 Sustainability as a strategic principle - Siemens materiality matrix, page 11 Sustainability as a strategic prinicple - Guest article - Björn Stigson, page 12 Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f.	The topics and critical comments of stakeholders and how we deal with them are subject to non-disclosure.

5. Disclosures on Management Approach (DMAs)

G3 DMA / Description	Reported	Cross-reference / Direct answer	Explanation
DMA EC Disclosure on Management Approach EC
Aspect: Economic performance	Fully	Sustainability as a strategic prinicple - Siemens - a strong partner for sustainability , page 7 ff. Sustainability as a strategic prinicple - Sustainability as a guiding principle, page 9 f.
Aspect: Market presence	Fully	Sustainability as a strategic prinicple - Siemens - a strong partner for sustainability, page 7 ff. Customers and portfolio, page 44 ff. Brochure Siemens at a glance, page 4 Growth - Customer portraits, page 20 ff. Efficieny - Smart products for the whole world, page 30 ff.
Aspect: Indirect economic impacts	Fully	Corporate Citizenship, page 64 f.
DMA EN Disclosure on Management Approach EN
Aspect: Materials	Fully	Environmental protection and products, page 54 ff.
Aspect: Energy	Fully	Environmental protection and products, page 54 ff. Suppliers - Resource efficieny and climate protection in the supply chain, page 63
Aspect: Water	Fully	Environmental protection and products, page 54 ff.
Aspect: Biodiversity	Fully	Environmental protection and products, page 54 ff.
Aspect: Emissions, effluents and waste	Fully	Environmental protection and products, page 54 ff. Suppliers - Resource efficieny and climate protection in the supply chain, page 63
Aspect: Products and services	Fully	Environmental protection and products, page 54 ff.
Aspect: Compliance	Fully	Environmental protection and products, page 54 ff.
Aspect: Transport	Fully	Environmental protection and products, page 54 ff.
Aspect: Overall	Fully	Environmental protection and products, page 54 ff.
DMA LA Disclosure on Management Approach LA
Aspect: Employment	Fully	Employees, page 48 ff.
Aspect: Labor/management relations	Fully	AR: Employees (part II, page 107 ff.)
Aspect: Occupational health and safety	Fully	Occupational health and safety, page 52 f. Suppliers, page 61 ff.
Aspect: Training and education	Fully	Employees, page 48 ff.
Aspect: Diversity and equal opportunity	Fully	Employees, page 48 ff.
DMA HR Disclosure on Management Approach HR
Aspect: Investment and procurement practices	Fully	Suppliers, page 61 f.
Aspect: Non-discrimination	Fully	Foreword, page 5 Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f. Compliance, page 46 f; Siemens Integrity Initiative, page 46 Employees, page 48 ff.
Aspect: Freedom of association and collective bargaining	Fully	Suppliers, page 61 f.
Aspect: Child labor	Fully	Suppliers, page 61 f.
Aspect: Forced and compulsory labor	Fully	Suppliers, page 61 f.
Aspect: Security practices	Not		Information is subject to non-disclosure.
Aspect: Indigenous rights	Not		Information is subject to non-disclosure.
DMA SO Disclosure on Management Approach SO
Aspect: Community	Fully	Corporate Citizenship, page 64 f.
Aspect: Corruption	Fully	Compliance - incl. Siemens Integrity Initiative, page 46 f.
Aspect: Public policy	Fully	Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f.
Aspect: Anti-competitive behavior	Fully	Compliance - Siemens Integrity Initiative, page 46 f.
Aspect: Compliance	Fully	Compliance - incl. Siemens Integrity Initiative, page 46 f.
DMA PR Disclosure on Management Approach PR
Aspect: Customer health and safety	Fully	Environmental protection and products, page 54 ff. Foreword, page 5 Sustainability as a strategic prinicple - Innovations are our lifeblood, page 9 Growth - Customer portraits, page 20 ff. Efficieny, Smart products for the whole world, page 30 ff.
Aspect: Product and service labelling	Fully	Environmental protection and products - Environmental product declaration, page 59
Aspect: Marketing communications	Fully	Environmental protection and products - Marketing and Communication, page 60
Aspect:Customer privacy	Not		The costs for collecting additional data are disproportionate to the results. Due to the size and heterogeneity of the Siemens portfolio and subsequently of customer relationships a consolidated reporting is not available.
Aspect: Compliance	Fully	Environmental protection and products - Product related environmental protection, page 58

6. Performance Indicators

Economic Performance Indicator	Reported	Cross-reference / Direct answer	Explanation
Economic performance
EC1 Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.	Fully	Brochure Siemens at a glance, page 2 AR: Consolidated statements of income (part II, page 71 f.)
EC2 Financial implications and other risks and opportunities for the organization's activities due to climate change.	Fully	Sustainability as a strategic prinicple - Siemens Materiality matrix, page 11 Sustainability as a strategic prinicple - Siemens - a strong partner for sustainability , page 6 ff. Sustainability as a strategic prinicple - Sustainability as a guiding principle, page 9 f. Sustainability as a strategic prinicple - Guest article - Björn Stigson, page 12 AR - Opportunities (part II, page 126)
EC3 Coverage of the organization's defined benefit plan obligations.	Fully	AR: Consolidated Financial Statements, Personal costs, (part II, page 211) AR: Consolidated Financial Statements, Pension plans and similar commitments (part II, page 174)
EC4 Significant financial assistance received from government.	Not		The costs for collecting additional data are disproportionate to the results.
Market presence
EC5 Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation.	Not
EC6 Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.	Partially	Suppliers, S. 61 ff. Suppliers - Regional responsibility as a customer, S. 63 Corporate Citizenship, page 64	We do not report the factors for supplier selection and the proportion of expenditure since this information is classified as confidential.
EC7 Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation.	Partially	Employees - Recruiting, Diversity in practice, page 48 Suppliers - Regional responsibility as a customer, page 63	The selection criteria for local hires and the proportion of senior management positions filled locally will not be published since they are classified as confidential.
Indirect economic impacts
EC8 Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement.	Fully	Corporate Citizenship, page 64 f.
EC9 Understanding and describing significant indirect economic impacts, including the extent of impacts.	Not

Environmental Performance Indicator	Reported	Cross-reference / Direct answer	Explanation
Materials
EN1 Materials used by weight or volume.	Not		The costs for collecting the data are disproportionate to the results. In view of the very heterogeneous Siemens product portfolio, which includes a very wide range of different materials and processing stages, it is not possible to make a statement at present. Also in our opinion, this statement would be of little relevance.
EN2 Percentage of materials used that are recycled input materials.	Partially	Functioning recycling exists for essential materials used such as steel, iron or copper, so that purchased new material always contains a high proportion of secondary material.	The costs for collecting the data are disproportionate to the results. In relation to Siemens' heterogeneous portfolio, which primarily covers durable industrial goods and plants, it does not make sense to make a sweeping statement.
Energy
EN3 Direct energy consumption by primary energy source.	Fully	Environmental protection and products - Energy and energy efficiency, page 55
EN4 Indirect energy consumption by primary source.	Not	We monitor the emission factors, but do not specifically report the consumption according to primary energy source.	The costs for collecting the data are disproportionate to the results.
EN5 Energy saved due to conservation and efficiency improvements.	Partially	Growth - Customer portraits, page 20 ff. Efficieny, Smart products for the whole world, page 30 ff. Environmental protection and products - Energy and energy efficiency, EEP, page 55 f. Suppliers - Resource efficiency and climate protection in the supply chain, EEP4S, page 63
EN6 Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.	Fully	Customers and portfolio, page 44 f. Suppliers - Resource and climate protection in the supply chain, page 63 Growth - Customer portraits, page 20 ff. Efficieny, Smart products for the whole world, page 30 ff.
EN7 Initiatives to reduce indirect energy consumption and reductions achieved.	Not
Water
EN8 Total water withdrawal by source.	Fully	Our water withdrawal can be assigned to the following sources: around 75% drawn from own sources (67% incl. OSRAM); around 25 % from public water supplies (33% incl. OSRAM). Environmental protection and products - Water and wasterwater, page 58
EN9 Water sources significantly affected by withdrawal of water.	Not
EN10 Percentage and total volume of water recycled and reused.	Not
Biodiversity
EN11 Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.	Partially	When developing land we adhere to the local construction guidelines and regulations, which vary from country to country. In the strategic selection of a site, we basically follow the principles of the Sustainable Building Design Guidebook, e.g. preserving biodiversity and providing semi-natural habitats: The "Sustainabile Building Design Guidebook" is not any more available for the public. It is available on request. Effiziency- Lean production - LEED certification, page 35 Customers and portfolio - example Taipeh 101 - LEED platinum certification, page 44	The costs for collecting the data are disproportionate to the results. In view of the size of the company, it is not possible to make a statement at this time.
EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.	Partially	Environmental protection and products - Nature and wildlife conservation, page 58 Environmental protection and products - Industrial environmental protection, page 55 ff. Growth - Customer portraits, page 20 ff.	The costs for collecting the data are disproportionate to the results. It is not possible for a global company like Siemens to provide full reporting on the biodiversity aspects of projects.
EN13 Habitats protected or restored.	Not
EN14 Strategies, current actions, and future plans for managing impacts on biodiversity.	Not
EN15 Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.	Not
Emissions, effluents and waste
EN16 Total direct and indirect greenhouse gas emissions by weight.	Fully	Environmental protection and products - Greenhouse gas emissions, page 56
EN17 Other relevant indirect greenhouse gas emissions by weight.	Fully	Environmental protection and products - Greenhouse gas emissions, page 56
EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved.	Partially	Efficiency - Lean production, page 38 Growth - Customer portraits, page 20 ff. Environmental protection and products, EEP, page 56 Suppliers, page 61 ff. Customers and portfolio, page 44 ff.
EN19 Emissions of ozone-depleting substances by weight.	Fully	Environmental protection and products - Atmospheric pollutant emissions, page 57
EN20 NO_x, SO_x, and other significant air emissions by type and weight.	Fully	Environmental protection and products - Atmospheric pollutant emissions, page 57
EN21 Total water discharge by quality and destination.	Partially	Environmental protection and products - Water and wastewater, page 58	The costs for collecting the data are disproportionate to the results. Due to the size of the company and the different legislation in the countries, a uniform data collection is not possible.
EN22 Total weight of waste by type and disposal method.	Partially	Environmental protection and products - Waste, page 57 f.	The other categories are not relevant.
EN23 Total number and volume of significant spills.	Partially	Environmental protection and products - Environment-related incidents and penalties, page 58	In the year under review, Siemens had no significant environment-related incidents to report.
EN24 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.	Not
EN25 Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff.	Not
Products and services
EN26 Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.	Fully	Sustainability as a strategic prinicple - Siemens - a strong partner for sustainability , S. 7 ff. Customers and portfolio - The Environmental Portfolio is a key driver of sustainable growth, page 44 Environmental protection and products - Our environmental programs, Environmentally compatible product and system design, Eco-Care Matrix, page 54 f. Growth - Customer portraits, page 20 ff. Efficieny, Smart products for the whole world, page 30 ff.
EN27 Percentage of products sold and their packaging materials that are reclaimed by category.	Partially	In selected business areas there are several business units that remarket refurbished devices, such as "Refurbished Systems" in the Healthcare Sector, page 60. Product packaging is reused wherever possible and practical.	The costs for collecting the data are disproportionate to the results. In relation to Siemens' heterogeneous portfolio, which primarily covers durable industrial goods and plants, it does not make sense to make a sweeping statement.
Compliance
EN28 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations.	Fully	Environmental protection and products - Environment-related incidents and penalties, page 58
Transport
EN29 Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce.	Not
Overall
EN30 Total environmental protection expenditures and investments by type.	Not

Social Performance Indicator: Labor Practices and Decent Work	Reported	Cross-reference / Direct answer	Explanation
Employment
LA1 Total workforce by employment type, employment contract, and region.	Partially	Employees, page 48 ff.	We do not report according to the type of employment contract since this information is classified as confidential.
LA2 Total number and rate of employee turnover by age group, gender, and region.	Partially	Employees - Siemens workforce in figures, page 50	We do not report according to age group, gender and region since this information is classified as confidential.
LA3 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.	Not
Labor/management relations
LA4 Percentage of employees covered by collective bargaining agreements.	Not		Due to the size of the company and the different legislation in the countries, a uniform data collection is not possible.
LA5 Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements.	Not		The costs for collecting the data are disproportionate to the results.
Occupational health and safety
LA6 Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs.	Not
LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region.	Partially	Occupational healt and safety figures, page 52 f.	We do not report on occupational illnesses since this information is classified as confidential.
LA8 Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.	Fully	Occupational health and safety, page 52 f. Suppliers, page 61
LA9 Health and safety topics covered in formal agreements with trade unions.	Not
Training and education
LA10 Average hours of training per year per employee by employee category.	Fully	Employees - Training and lifelong learning, page 49 Employees - Continuing education, page 51
LA11 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.	Not
LA12 Percentage of employees receiving regular performance and career development reviews.	Not
Diversity and equal opportunity
LA13 Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity.	Fully	Employees, page 48 ff. AR: Report of the supervisory board (part II, page 12 f.); Consolidated Financial Statements - Managing board (part II, page 236 ff.)
LA14 Ratio of basic salary of men to women by employee category.	Not	Siemens pursues the principle of performance-related compensation – regardless of gender.

Social Performance Indicator: Human Rights	Reported	Cross-reference / Direct answer	Explanation
Investment and procurement practices
HR1 Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening.	Fully	All investment agreements are subject to our Business Conduct Guidelines, which take account of the topic of human rights.
HR2 Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken.	Fully	Suppliers, page 61 f.
HR3 Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.	Not
Non-discrimination
HR4 Total number of incidents of discrimination and actions taken.	Partially	Through the Compliance Helpdesk "Tell us" and the Ombudsman, Siemens provides its employees and external stakeholders with protected reporting channels if there is a suspected infringement of the Business Conduct Guidelines. Compliance, page 46 f. Employees - diversity in practice, page 48	Discrimination incidents are not a separate category in our Siemens reporting but included in other categories. "Actions taken" is a proprietary information.
Freedom of association and collective bargaining
HR5 Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights.	Partially	Siemens supports fundamental global labor rights and is a signatory to the United Nations Global Compact. AR: Combined managment report - Employees (part II, page 107 ff.)	The indicator is shaped by country-specific legislation.
Child labor
HR6 Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor.	Fully	Suppliers - Identifying risks and deviations and implementing measures for improvement, page 61 f.
Forced and compulsory labor
HR7 Operations identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of forced or compulsory labor.	Fully	Suppliers - Identifying risks and deviations and implementing measures for improvement, page 61 f.
Security practices
HR8 Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations.	Not
Indigenous rights
HR9 Total number of incidents of violations involving rights of indigenous people and actions taken.	Not

Social Performance Indicator: Society	Reported	Cross-reference / Direct answer	Explanation
Community
SO1 Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting.	Fully	Corporate Citizenship, page 64 f. Suppliers, page 61 ff.
Corruption
SO2 Percentage and total number of business units analyzed for risks related to corruption.	Fully	Compliance, page 46 f.
SO3 Percentage of employees trained in organization's anti-corruption policies and procedures.	Partially	Compliance, page 46 f.	The percentage of employees who have been trained is not reported since the participants of online and in-person training courses are in part the same.
SO4 Actions taken in response to incidents of corruption.	Fully	Compliance, page 46 f.
Public policy
SO5 Public policy positions and participation in public policy development and lobbying.	Fully	Sustainability as a strategic prinicple - Sustainability needs to be firmly anchored, page 10 f. Compliance, page 46 f.
SO6 Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.	Partially	Donations and other contributions to political or religious organizations are not permitted. An exception to this rule is allowed in the case of the legally regulated Political Action Committees in the United States, in which our employees collect and donate funds for political elections.
Anti-competitive behavior
SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.	Not
Compliance
SO8 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations.	Fully	AR: Compliance report (part II, page 29 ff.) AR: Compliance (part II, page 109 f.) AR: Consolidated Financial Statements, 29 - Legal proceedings (page 191 ff.)

Social Performance Indicator: Product Responsibility	Reported	Cross-reference / Direct answer	Explanation
Customer health and safety
PR1 Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.	Fully	Environmental protection and products - Emvironmentally compatible product and system design, page 58 f.
PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes.	Not
Product and service labelling
PR3 Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.	Fully	Environmental protection and products - Environmental product declaration, page 59 Environmental protection and products - Lifecycle analysis, Eco-Care-Matrix, page 59
PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.	Not
PR5 Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.	Not
Marketing communications
PR6 Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.	Fully	Environmental protection and products - Marketing and communication, page 60
PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes.	Not
Customer privacy
PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.	Not
Compliance
PR9 Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.	Fully	No significant fines known. Environmental protection and products, page 58

Reports and rankings

Index related to the Global Reporting Initiative guidelines