GRI Index
Application note: Swissgrid has reported the information specified in this GRI Index for the period from 1 January to 31 December 2024 with reference to the GRI standards.
Notes
| GRI standards | Disclosure | Reference | Explanations |
| GRI 2: General disclosures 2021 | 2-1 Organizational details | Annual Report (Company), Corporate Governance Report (Corporate structure and shareholders) | |
| 2-2 Entities included in the organization’s sustainability reporting | Sustainability at Swissgrid (Context of non-financial reporting) | ||
| 2-3 Reporting period, frequency and contact point | Sustainability at Swissgrid (Context of non-financial reporting) | ||
| 2-4 Restatements of information | Sustainability at Swissgrid (Context of non-financial reporting) | ||
| 2-5 External assurance | Notes (Independent Auditor’s Report) | ||
| 2-6 Activities, value chain and other business relationships | Annual Report (Company), Sustainable supply chain (Measures and key figures) | The description of the company in the Annual Report also fulfils the requirements of Art. 964b para. 2 (1) of the Swiss Code of Obligations (description of the business model). | |
| 2-7 Employees | Employer attractiveness (Swissgrid employees) | As the national grid company, Swissgrid only employs staff in Switzerland. This eliminates the need for a regional breakdown. | |
| 2-8 Workers who are not employees | Employer attractiveness (Swissgrid employees) | ||
| 2-9 Governance structure and composition | Corporate Governance Report (Board of Directors), Sustainability at Swissgrid (The role of the Board of Directors), Employer attractiveness (Overview of employee diversity) | ||
| 2-10 Nomination and selection of the highest governance body | Corporate Governance Report (Election and term of office) | ||
| 2-11 Chair of the highest governance body | Corporate Governance Report (Board of Directors) | ||
| 2-12 Role of the highest governance body in overseeing the management of impacts | Sustainability at Swissgrid (The role of the Board of Directors) Stakeholder engagement (Management approach) | ||
| 2-13 Delegation of responsibility for managing impacts | Sustainability at Swissgrid (The role of the Board of Directors + The role of the Executive Board) | ||
| 2-14 Role of the highest governance body in sustainability reporting | Sustainability at Swissgrid (The role of the Board of Directors + The role of the Executive Board) | ||
| 2-15 Conflicts of interest | Corporate Governance Report (Board of Directors + Conflicts of interest) | ||
| 2-16 Communication of critical concerns | Integrity in corporate governance (Measures and key figures) | ||
| 2-17 Collective knowledge of the highest governance body | Sustainability at Swissgrid (The role of the Board of Directors) | ||
| 2-18 Evaluation of the performance of the highest governance body | Corporate Governance Report (Internal organisation) | ||
| 2-19 Remuneration policies | Corporate Governance Report (Remuneration), Financial Report (8. Personnel expenses + 9. Other operating expenses), Sustainability at Swissgrid (Sustainability targets for variable remuneration) | ||
| 2-20 Process to determine remuneration | Corporate Governance Report (Board of Directors + Remuneration), Employer attractiveness (Measures and key figures on attracting and retaining employees and diversity) | Swissgrid does not consult any remuneration consultants. | |
| 2-21 Annual total compensation ratio | Employer attractiveness (Measures and key figures on attracting and retaining employees and diversity) | ||
| 2-22 Statement on sustainable development strategy | Annual Report (Editorial) | ||
| 2-23 Policy commitments | Sustainability at Swissgrid (Sustainability targets + The role of the Executive Board), Sustainable supply chain (Ambition and goals + Management approach) | ||
| 2-24 Embedding policy commitments | Sustainability at Swissgrid (Sustainability targets), Sustainable supply chain (Ambition and goals), Integrity in corporate governance (Management approach) | ||
| 2-25 Processes to remediate negative impacts | Integrity in corporate governance (Management approach), Climate change (Measures and key figures), Occupational safety, Environmental protection and biodiversity (Management approach), Stakeholder engagement and Employer attractiveness (Management approach) | ||
| 2-26 Mechanisms for seeking advice and raising concerns | Integrity in corporate governance (Management approach), Occupational health and safety (Measures and key figures), Environmental protection (Management approach) | ||
| 2-27 Compliance with laws and regulations | Integrity in corporate governance (Measures and key figures + Management approach) | ||
| 2-28 Membership associations | Stakeholder engagement (Introduction) | Website: Stakeholder management | |
| 2-29 Approach to stakeholder engagement | Stakeholder engagement (Management approach) | ||
| 2-30 Collective bargaining agreements | Employer attractiveness (Measures and key figures in other areas) | ||
| Material topics | |||
| GRI 3: Material topics 2021 | 3-1 Process to determine material topics | Sustainability at Swissgrid (Dual materiality analysis) | |
| 3-2 List of material topics | Sustainability at Swissgrid (Dual materiality analysis) | ||
| Sustainability in general | 3-3 Management of material topics | Sustainability Report | The aspects in accordance with GRI 3-3 are addressed in the sections on each key topic. |
| Economy | |||
| GRI 201: Economic performance 2016 | 201-1 Direct economic value generated and distributed | Financial Report | |
| 201-2 Financial implications and other risks and opportunities due to climate change | Climate change (Procedure for identifying the impacts, risks and opportunities of climate change) | ||
| 201-3 Defined benefit plan obligations and other retirement plans | Financial Report, Employer attractiveness (Measures and key figures in other areas) | The defined benefit plan obligations and other retirement plans are not covered by Swissgrid’s general funds. | |
| 201-4 Financial assistance received from government | Annual Report (Business activities in a strictly regulated environment) | ||
| GRI 202: Market Presence 2016 | 202-1 Ratios of standard entry level wage by gender compared to local minimum wage | Not material | Swissgrid operates exclusively in Switzerland. |
| 202-2 Proportion of senior management hired from the local community | Not material | Swissgrid operates exclusively in Switzerland. | |
| GRI 203: Indirect economic impacts 2016 | 203-1 Infrastructure investments and services supported | Annual Report (Mission) | |
| 203-2 Significant indirect economic impacts | Energy transition (Measures and key figures), Annual Report (Mission) | ||
| GRI 204: Procurement Practices 2016 | 204-1 Proportion of spending on local suppliers | Sustainable supply chain (Measures and key figures) | |
| GRI 205: Anti-corruption 2016 | 205-1 Operations assessed for risks related to corruption | Integrity in corporate governance (Management approach + Measures and key figures) | 100% as part of the compliance review on corruption. The Swissgrid headquarters are located at an operating site in Aarau. |
| 205-2 Communication and training about anti-corruption policies and procedures | Integrity in corporate governance (Measures and key figures), Sustainable supply chain (Code of Conduct for suppliers) | ||
| 205-3 Confirmed incidents of corruption and actions taken | Integrity in corporate governance (Measures and key figures) | ||
| GRI 206: Anti-competitive Behaviour 2016 | 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Integrity in corporate governance (Measures and key figures) | |
| GRI 207: Tax 2019 | 207-1 Approach to tax | Not material | Swissgrid operates exclusively in Switzerland. Due to its regulated business model, a tax strategy is not material. |
| 207-2 Tax governance, control, and risk management | Not material | Due to Swissgrid’s regulated business model and localised, long-term investments, its tax expenses can be calculated accurately and at an early stage. The tax risks are therefore minimal and Swissgrid does not carry out a detailed risk assessment. | |
| 207-3 Stakeholder engagement and management of concerns related to tax | Not material | Swissgrid remains constantly in contact with national, cantonal and municipal tax authorities. Swissgrid is currently liable for tax in 22 cantons and around 850 municipalities. | |
| 207-4 Country-by-country reporting | Not material | Swissgrid Ltd is only liable for tax in Switzerland. Please refer to the Financial Report for the detailed tax figures. | |
| Ecology | |||
| GRI 301: Materials 2016 | 301-1 Materials used by weight or volume | Circular economy (Measures and key figures) | |
| 301-2 Recycled input materials used | Circular economy (Measures and key figures) | ||
| 301-3 Reclaimed products and their packaging materials | Circular economy (Measures and key figures) | Data on the proportion of recycled products is not available. Swissgrid is working on requesting essential information from suppliers in the future. | |
| GRI 302: Energy 2016 | 302-1 Energy consumption within the organization | Climate change (Key figures on energy and electricity consumption) | |
| 302-2 Energy consumption outside of the organization | Climate change (Key figures on energy and electricity consumption) | ||
| 302-3 Energy intensity | Climate change (Key figures on energy and electricity consumption) | ||
| 302-4 Reduction of energy consumption | Climate change (Emission reduction measures and key figures – Reduction in electricity and energy consumption) | As a result of the LED initiative, Swissgrid’s energy consumption was reduced by 19.9 MWh in the 2024 financial year in relation to the previous year. | |
| 302-5 Reductions in energy requirements of products and services | Not material | Swissgrid does not produce or market any products or services directly to end consumers. | |
| GRI 303: Water and Effluents 2018 | 303-1 Interactions with water as a shared resource | Not material | According to the Swissgrid materiality analysis, water consumption is assessed as not material. Swissgrid is responsible for transporting electricity in the extra-high-voltage grid and not for electricity generation. Water is mainly used at Swissgrid locations, bases and substations for cleaning, or in the company restaurants. It comes from the normal drinking water supply. |
| 303-2 Management of water discharge-related impacts | |||
| 303-3 Water withdrawal | |||
| 303-4 Water discharge | |||
| 303-5 Water consumption | |||
| GRI 304: Biodiversity 2016 | 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | Biodiversity (Management approach) | |
| 304-2 Significant impacts of activities, products and services on biodiversity | Biodiversity (Management approach) | ||
| 304-3 Habitats protected or restored | Biodiversity (Management approach) | Swissgrid does not restore and regenerate habitats. The company is guided by the net-zero principle and pursues the following mitigation hierarchy for its measures: avoidance, restoration or replacement. An effectiveness analysis with regard to biodiversity or other related aspects has not yet been carried out. | |
| 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations | Information not available/incomplete | Due to a lack of data on the overlap between species on the IUCN Red List and in national protected areas, it is currently not possible to make a statement on this GRI. | |
| GRI 305: Emissions 2016 | 305-1 Direct (Scope 1) GHG emissions | Climate change (Measures and key figures) | Gases taken into account in the calculations: CO2, CH4, N2O, SF6, NF3. Swissgrid does not cause any biogenic emissions from the incineration or biodegradation of biomass. |
| 305-2 Energy indirect (Scope 2) GHG emissions | Climate change (Measures and key figures) | Gases taken into account in the calculations: CO2, CH4, N2O, FKW, PFKW, SF6, NF3. | |
| 305-3 Other indirect (Scope 3) GHG emissions | Climate change (Measures and key figures) | Gases taken into account in the calculations: CO2, CH4, N2O, FKW, PFKW, SF6, NF3. | |
| 305-4 GHG emissions intensity | Climate change (Measures and key figures) | Gases taken into account in the calculations: CO2, CH4, N2O, FKW, PFKW, SF6, NF3. | |
| 305-5 Reduction of GHG emissions | Climate change (Measures and key figures) | Swissgrid’s GHG emissions increased in the 2024 financial year. | |
| 305-6 Emissions of ozone-depleting substances (ODS) | Not material | ||
| 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | Not material | Swissgrid does not produce electricity. | |
| GRI 306: Waste 2020 | 306-1 Waste generation and significant waste-related impacts | Circular economy (Measures and key figures) | Data on waste includes the material flows generated by Swissgrid itself. Waste generated upstream or downstream is not included. |
| 306-2 Management of significant waste-related impacts | Circular economy (Management approach) | Environmental construction supervision helps Swissgrid to ensure that waste is handled in accordance with the legal obligations. | |
| 306-3 Waste generated | Circular economy (Measures and key figures) | Data on waste includes the material flows generated by Swissgrid itself based on a three-year average. Waste generated upstream or downstream is not included. | |
| GRI 308: Supplier Environmental Assessment 2016 | 308-1 New suppliers that were screened using environmental criteria | Sustainable supply chain (Measures and key figures) | |
| 308-2 Negative environmental impacts in the supply chain and actions taken | Sustainable supply chain (Measures and key figures) | ||
| Social issues | |||
| GRI 401: Employment 2016 | 401-1 New employee hires and employee turnover | Employer attractiveness (Swissgrid employees) | |
| 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees | Employer attractiveness (Measures and key figures) | Swissgrid’s basic benefits are generally available to all employees, regardless of their level of employment (e.g. full-time and part-time). Life insurance is not part of these basic benefits. Shareholdings for private individuals are prohibited by law. | |
| 401-3 Parental leave | Employer attractiveness (Measures and key figures) | ||
| GRI 402: Labour/Management Relations | 402-1 Minimum notice periods regarding operational changes | Employer attractiveness (Measures and key figures in other areas) | |
| GRI 403: Occupational Health and Safety 2018 | 403-1 Occupational health and safety management system | Occupational health and safety (HSE management system) | |
| 403-2 Hazard identification, risk assessment, and incident investigation | Occupational health and safety (Management approach) | ||
| 403-3 Occupational health services | Occupational health and safety (Measures for health protection) | Personal health data is classified as confidential at Swissgrid in accordance with internal directives and the Code of Conduct. The confidentiality of personal data is guaranteed by a restrictive data management system, provisions in internal directives and appropriate employee training, among other things. | |
| 403-4 Worker participation, consultation, and communication on occupational health and safety | Occupational health and safety (Management approach + Measures for health protection) | The right of employees to have a say is effected through staff representation. | |
| 403-5 Worker training on occupational health and safety | Occupational health and safety (Measures to strengthen the safety culture) | ||
| 403-6 Promotion of worker health | Occupational health and safety (Measures for health protection) | ||
| 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Occupational health and safety (Measures to strengthen the safety culture), Sustainable supply chain (Management approach + Measures and key figures) | ||
| 403-8 Workers covered by an occupational health and safety management system | Occupational health and safety (Management approach) | ||
| 403-9 Work-related injuries | Occupational health and safety (Measures and key figures) | ||
| 403-10 Work-related ill health | Occupational health and safety (Measures and key figures) | ||
| GRI 404: Training and Education | 404-1 Average hours of training per year per employee | Employer attractiveness (Measures and key figures on employee development) | |
| 404-2 Programs for upgrading employee skills and transition assistance programs | Employer attractiveness (Measures and key figures on employee development) | ||
| 404-3 Percentage of employees receiving regular performance and career development reviews | Employer attractiveness (Measures and key figures on employee development) | ||
| GRI 405: Diversity and Equal Opportunity 2016 | 405-1 Diversity of governance bodies and employees | Employer attractiveness (Overview of employee diversity + Measures and key figures on the protection of personal integrity) | |
| 405-2 Ratio of basic salary and remuneration of women to men | Employer attractiveness (Measures and key figures on attracting and retaining employees and diversity) | Swissgrid operates exclusively in Switzerland. Data showing the breakdown per employee category is not available. | |
| GRI 406: Non-discrimination 2015 | 406-1 Incidents of discrimination and corrective actions taken | Employer attractiveness (Measures and key figures on the protection of personal integrity) | |
| GRI 407: Freedom of Association and Collective Bargaining 2016 | 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | Sustainable supply chain (Potential impacts and risks identified along the supply chain) | The risk analysis in relation to suppliers has shown that the right to freedom of association and collective bargaining is restricted, particularly at production sites outside Europe. Measures include the sustainability assessment of suppliers and inclusion of social criteria when selecting suppliers. |
| GRI 408: Child Labor 2016 | 408-1 Operations and suppliers at significant risk for incidents of child labor | Sustainable supply chain (Potential impacts and risks identified along the supply chain) | |
| GRI 409: Forced or Compulsory Labor | 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor | Sustainable supply chain (Potential impacts and risks identified along the supply chain) | |
| GRI 410: Security Practices 2016 | 410-1 Security personnel trained in human rights policies or procedures | See comment | 100% of the security personnel employed by Swissgrid are trained in ethical principles and human rights. The training of additional security personnel deployed for selected events and provided by a third-party company on demand is the responsibility of the service provider and is not carried out by Swissgrid. |
| GRI 411: Rights of Indigenous peoples 2016 | 411-1 Incidents of violations involving rights of indigenous peoples | Not material | Swissgrid does not pursue any activities in areas with recognised indigenous populations whose rights may be violated. |
| GRI 413: Local Communities 2016 | 413-1 Operations with local community engagement, impact assessments, and development programs | Environmental protection (Management approach), Stakeholder engagement (Management approach) | Impacts on the population are analysed as part of the preparatory phases of grid projects (100%), but with no distinctions by gender, as this is not considered material for grid projects in Switzerland. Swissgrid does not implement any programmes to promote the community. |
| 413-2 Operations with significant actual and potential negative impacts on local communities | Environmental protection (Management approach) | ||
| GRI 414: Supplier Social Assessment 2016 | 414-1 New suppliers that were screened using social criteria | Sustainable supply chain (Measures and key figures) | |
| 414-2 Negative social impacts in the supply chain and actions taken | Sustainable supply chain (Measures and key figures) | ||
| GRI 415: Public Policy 2016 | 415-1 Political contributions | See comment | Swissgrid does not make party donations. |
| GRI 416: Customer Health and Safety | 416-1 Assessment of the health and safety impacts of product and service categories | Environmental protection (Measures and key figures), Occupational safety (Risks and hazards) | |
| 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services | Integrity in corporate governance (Measures and key figures) | ||
| GRI 417: Marketing and Labelling 2016 | 417-1 Requirements for product and service information and labeling | Not material | Not material on the basis of Swissgrid’s business model and activities |
| 417-2 Incidents of non-compliance concerning product and service information and labeling | Not material | ||
| 417-3 Incidents of non-compliance concerning marketing communications | Not material | ||
| GRI 418: Customer Privacy 2016 | 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data | Integrity in corporate governance (Measures and key figures) | |
Independent Auditor’s Report
