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 2011 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 4 f.
1,2 Description of key impacts, risks, and opportunities.	Fully	Strategy, page 6 ff. Stakeholder dialogue with Tim Flannery, page 12 f. CO₂ management along the value chain, page 44 f. Sustainability at healthcare, page 46 f. Siemens Integrity Initiative, page 48 f. 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 88 Brochure Siemens at a glance, page 23
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 88 Brochure Siemens at a glance, page 23
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. Sustainability along the value chain, pages 14 - 42 AR: Business and operating environment (Part II, page 52)
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: Notes to Consolidated Financial Statements – Acquisitions, dispositions and discontinued operations (Part II, page 177)
2,10 Awards received in the reporting period.	Fully	Key performance indicators, page 2 Outlook – Sustainability remains core topic, page 11

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	Review period and report boundaries, page 52
3,2 Date of most recent previous report (if any).	Fully	Review period and report boundaries, page 52
3,3 Reporting cycle (annual, biennial, etc.)	Fully	Review period and report boundaries, page 52
3,4 Contact point for questions regarding the report or its contents.	Fully	Information resources, page 88 Brochure Siemens at a glance, page 23
3,5 Process for defining report content.	Fully	Materiality – the result of intensive dialogue, 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	Review period and report boundaries, page 52
3,7 State any specific limitations on the scope or boundary of the report (see completeness principle for explanation of scope).	Fully	Review period and report boundaries, page 52
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	Review period and report boundaries, page 52
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 52
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	Review period and report boundaries, page 52 Data collection, page 52 Figures on customers and portfolio, page 56 Locations with environmental management systems, page 60 Occupational safety figures, page 68
3,11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.	Fully	Review period and report boundaries, page 52 Data collection, page 52 Greenhouse gas emissions, page 62 Occupational safety figures, page 68
3,12 Table identifying the location of the Standard Disclosures in the report.	Fully	Global Reporting Initiative, page 85
3,13 Policy and current practice with regard to seeking external assurance for the report.	Fully	External review, page 52 Independent Assurance Report, page 80 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	AR: Corporate Governance report, Management and control structure (Part II, page 25 ff.)
4,2 Indicate whether the Chair of the highest governance body is also an executive officer.	Fully	AR: Report of Supervisory Board (Part II, page 6) AR: Corporate Governance report, Management and control structure (Part II, page 25 ff.)
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 25)
4,4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.	Fully	AR: Corporate Governance report: Management and control structure (Part II, page 29)
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 requires close cooperation, page 9 AR: Compensation report (Part II, page 36)
4,6 Processes in place for the highest governance body to ensure conflicts of interest are avoided.	Fully	AR: Report of Supervisory Board (Part II, page 6 ff.) AR: Corporate Governance report, Management and control structure (Part II, page 25)
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 requires close cooperation, page 8 f.AR: Corporate Governance report, Management and control structure (Part II, page 25 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	One Siemens – an expression of our sustainable corporate strategy, page 7 f. Compliance, page 58 Environmental protection, page 60 Product responsibility, page 66 Suppliers, page 74 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	Sustainability requires close cooperation, page 8 f. AR: Report of Supervisory Board (Part II, page 8 f.) AR: Corporate Governance report, Management and control structure (Part II, page 25 f.)
4,10 Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance.	Fully	Sustainability requires close cooperation, page 8 f.
4,11 Explanation of whether and how the precautionary approach or principle is addressed by the organization.	Fully	Environmental protection, page 60 Product safety, page 66
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 requires close cooperation, page 10
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	Sustainability requires close cooperation, page 10 CO₂ management along the value chain, page 44
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. Materiality - the result of intensive dialogue, page 10 f. Stakeholder dialogues, pages 12 f., 22 f., 32 f., 50 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. One Siemens – an expression of our sustainable corporate strategy, page 7 f. Sustainability requires close cooperation, page 8 f.Materiality – the result of intensive dialogue, page 10 f.Siemens Integrity Initiative, page 48 f.	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. One Siemens – an expression of our sustainable corporate strategy, page 7 f. Sustainability requires close cooperation, page 8 f. Materiality – the result of intensive dialogue, page 10 f. Siemens Integrity Initiative, page 48 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	In the case of critical comments by stakeholders, these are discussed bilaterally. Sustainability requires close cooperation, page 8 f. Materiality – the result of intensive dialogue, page 10 f. Stakeholder dialogues, pages 12 f., 22 f., 32 f., 50 f. Siemens Integrity Initiative, page 48 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	Strategy, page 7
Aspect: Market presence	Fully	Strategy, page 7 Customers and portfolio, page 56 ff. Brochure Siemens at a glance, page 4 ff.
Aspect: Indirect economic impacts	Fully	Corporate Citizenship, page 76 f.
DMA EN Disclosure on Management Approach EN
Aspect: Materials	Fully	Environmental protection, page 60 ff. Product responsibility, page 66 f.
Aspect: Energy	Fully	Environmental protection, page 60 ff. CO₂ management along the value chain, page 44 f.
Aspect: Water	Fully	Environmental protection, page 60 ff.
Aspect: Biodiversity	Fully	Environmental protection, page 60 ff.
Aspect: Emissions, effluents and waste	Fully	Environmental protection, page 60 ff. CO₂ management along the value chain, page 44 f.
Aspect: Products and services	Fully	Product responsibility, page 66 f.
Aspect: Compliance	Fully	Environmental protection, page 60 ff.
Aspect: Transport	Fully	CO₂ management along the value chain, page 44 f. Environmental protection, page 60 ff.
Aspect: Overall	Fully	Environmental protection, page 60 ff.
DMA LA Disclosure on Management Approach LA
Aspect: Employment	Fully	Employees, page 70 ff.
Aspect: Labor/management relations	Fully	AR: Employees (Part II, page 73 ff.)
Aspect: Occupational health and safety	Fully	Occupational health and safety management, page 68 f.
Aspect: Training and education	Fully	Employees, page 70 ff.
Aspect: Diversity and equal opportunity	Fully	Employees, page 70 ff.
DMA HR Disclosure on Management Approach HR
Aspect: Investment and procurement practices	Fully	Suppliers, page 74 f.
Aspect: Non-discrimination	Fully	Sustainability requires close cooperation, page 8
Aspect: Freedom of association and collective bargaining	Fully	Suppliers, page 74 f.
Aspect: Child labor	Fully	Suppliers, page 74 f.
Aspect: Forced and compulsory labor	Fully	Suppliers, page 74 f.
Aspect: Security practices	Not
Aspect: Indigenous rights	Partially	All activities are subject of our Business Conduct Guidelines which include human and indigenous rights.
DMA SO Disclosure on Management Approach SO
Aspect: Community	Fully	Corporate Citizenship, page 76 f.
Aspect: Corruption	Fully	Siemens Integrity Initiative, page 48 f. Compliance, page 58 f.
Aspect: Public policy	Fully	Sustainability requires close cooperation, page 10
Aspect: Anti-competitive behavior	Fully	Siemens Integrity Initiative, page 48 f. Compliance, page 58 f.
Aspect: Compliance	Fully	Siemens Integrity Initiative, page 48 f. Compliance, page 58 f.
DMA PR Disclosure on Management Approach PR
Aspect: Customer health and safety	Fully	Product responsibility, page 66 f.
Aspect: Product and service labelling	Fully	Product responsibility, page 66 f.
Aspect: Marketing communications	Fully	Product responsibility, page 66 f.
Aspect:Customer privacy	Not
Aspect: Compliance	Fully	Product responsibility, page 66 f.

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, pages 85 f. and 154 ff.)
EC2 Financial implications and other risks and opportunities for the organization's activities due to climate change.	Fully	One Siemens – an expression of our sustainable corporate strategy, page 7 f. Materiality – the result of intensive dialogue, page 10 f. CO₂ management along the value chain, page 44 f. The Environmental Portfolio is a key driver of sustainable growth, page 56 AR: Risk management – Opportunities (Part II, page 133 f.)
EC3 Coverage of the organization's defined benefit plan obligations.	Fully	AR: Pension plan funding, (Part II, page 241) AR: Notes to Consolidated Financial Statements, 24 - Pension plans and similar commitments (Part II, page 199)
EC4 Significant financial assistance received from government.	Not
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	Supplier, page 14 ff. Regional responsibility as a customer, page 75 Corporate Citizenship, page 76 f.	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	Diversity in practice, page 70 Supplier, page 14 ff. Our own operations, page 24 ff.	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 76 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	Energy consumption, page 62
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	Our own operations, page 24 f. EEP, page 61 Energy consumption, page 61
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	Customer, page 34 f. CO₂ management along the value chain, page 44 f. Environmental Portfolio, page 56 f.
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 60% drawn from own sources; around 40% from public water supplies. Water and wastewater, page 64
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 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	Our activities in the area of water make a direct contribution to preserving biodiversity. Our own operations, page 24 f. Environmental protection, page 60 ff. Nature and wildlife conservation, page 65	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	Greenhouse gas emissions, page 61
EN17 Other relevant indirect greenhouse gas emissions by weight.	Fully	Greenhouse gas emissions, page 61
EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved.	Partially	Our own operations, page 24 ff. CO₂ management along the value chain, page 44 f. Greenhouse gas emissions, page 61 EEP, page 62
EN19 Emissions of ozone-depleting substances by weight.	Fully	Atmospheric pollutant emissions, page 63
EN20 NO_x, SO_x, and other significant air emissions by type and weight.	Fully	Atmospheric pollutant emissions, page 63
EN21 Total water discharge by quality and destination.	Partially	Water and wastewater, page 64	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	80% of materials are recycled. Waste, page 63 f.	The other categories are not relevant.
EN23 Total number and volume of significant spills.	Partially	Environment-related incidents and penalties, page 65	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	The Environmental Portfolio is a key driver of sustainable growth, page 56 Product responsibility, page 66 f.
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. 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	Environment-related incidents and penalties, page 65
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 70 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	Hirings and departures, page 72	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 safety figures, page 68 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 safety figures, page 68 f. Health management figures, page 69
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	Lifelong training as a sustainable investment, page 71 Continuing education, page 73
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 70 ff. AR: Managing Board of Siemens AG (Part II, page 12 f.)
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 74 ff.
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		We do not report on this since this information is classified as confidential.
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 58 f. Encouraging and leveraging diversity, page 70 f.	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: Employees (Part II, page 71 f.)	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	Identifying risks and deviations and implementing measures for improvement, page 74 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	Identifying risks and deviations and implementing measures for improvement, page 74 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	Our own operations, page 24 ff. Corporate Citizenship, page 76 f.
Corruption
SO2 Percentage and total number of business units analyzed for risks related to corruption.	Fully	Siemens Integrity Initiative, page 48 f. Compliance, page 58 f.
SO3 Percentage of employees trained in organization's anti-corruption policies and procedures.	Not		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 58 ff. Siemens Integrity Initiative, page 48 f.
Public policy
SO5 Public policy positions and participation in public policy development and lobbying.	Fully	Cooperation, page 8 f. Siemens Integrity Initiative, page 48 f. Compliance, page 58 f.
SO6 Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.	Not
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 33 ff.) AR: Compliance (Part II, page 73 f.) AR: Notes on Consolidated Financial Statements, 30 - Legal Proceedings (page 218 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	Product responsibility, page 66 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 product declarations, page 67
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	Marketing und Communication, page 67
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, page 65

Understanding of sustainability

International guidelines

Index related to the Global Reporting Initiative guidelines