Global Reporting Initiative (GRI): reference table
13 Mar 2024
Swiss Re has prepared disclosures based on selected elements of the Global Reporting Initiative (GRI) Standards. Swiss Re follows the reporting principles as outlined in GRI 1, the disclosure requirements for GRI Standards 2 (General Disclosures 2021) and 3 (Material Topics 2021) and provides references to selected GRI Topic Standards1 for material topics.
Abbreviations:
- SR: Sustainability Report
- FR: Financial Report
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2023
Disclosure
Topic
Swiss Re disclosures
2-1
Topic
Organizational details
2-2
2-2
Topic
Entities included in the organization’s Sustainability Reporting
Swiss Re disclosures
2-3
2-3
Topic
Reporting period, frequency and contact point
2-4
2-5
2-5
Topic
External assurance
2-6
2-6
Topic
Activities, value chain and other business relationships
2-7
2-9
2-9
Topic
Governance structure and composition
2-10
2-10
Topic
Nomination and selection of the highest governance body
2-11
2-11
Topic
Chair of the highest governance body
Swiss Re disclosures
2-12
2-12
Topic
Role of the highest governance body in overseeing the management of impacts
2-13
2-13
Topic
Delegation of responsibility for managing impacts
2-14
2-14
Topic
Role of the highest governance body in Sustainability Reporting
2-15
2-16
2-16
Topic
Communication of critical concerns
Swiss Re disclosures
2-17
2-17
Topic
Collective knowledge of the highest governance body
2-18
2-18
Topic
Evaluation of the performance of the highest governance body
2-19
2-19
Topic
Remuneration policies
2-20
2-20
Topic
Process to determine remuneration
2-22
2-22
Topic
Statement on sustainable development strategy
2-23
2-23
Topic
Policy commitments
2-24
2-24
Topic
Embedding policy commitments
2-25
2-25
Topic
Processes to remediate negative impacts
Swiss Re disclosures
SR: Sustainability in underwriting: Managing sustainability risks in underwriting
2-26
2-26
Topic
Mechanisms for seeking advice and raising concerns
2-27
2-27
Topic
Compliance with laws and regulations
2-28
2-28
Topic
Membership associations
Swiss Re disclosures
2-29
2-29
Topic
Approach to stakeholder engagement
Swiss Re disclosures
SR: Swiss Re’s approach to sustainability: Stakeholders
SR: Sustainability in underwriting: Managing sustainability risks in underwriting
SR: Sustainability in underwriting: Client engagement
SR: Responsible investing: Responsible Investing strategy
2-30
2-30
Topic
Collective bargaining agreements
Swiss Re disclosures
3-1
3-1
Topic
Process to determine material topics
3-2
3-2
Topic
List of material topics
Swiss Re disclosures
SR: Swiss Re’s approach to sustainability: Materiality assessment
3-3
3-3
Topic
Management of material topics
101-1
101-1
Topic
Policies to halt and reverse biodiversity loss
Swiss Re disclosures
SR: Business conduct & overarching policies: The ESG Risk Framework
101-2
101-2
Topic
Management of biodiversity impacts
101-5
101-5
Topic
Locations with biodiversity impacts
Swiss Re disclosures
201-1
201-1
Topic
Direct economic value generated and distributed
201-2
201-2
Topic
Financial implications and other risks and opportunities due to climate change
203-1
203-1
Topic
Infrastructure investments and services supported
203-2
203-2
Topic
Significant indirect economic impacts
205-1
205-1
Topic
Operations assessed for risks related to corruption
Swiss Re disclosures
SR: Business conduct & overarching policies: Code of Conduct
205-2
205-2
Topic
Communication and training about anticorruption policies and procedures
Swiss Re disclosures
SR: Business conduct & overarching policies: Code of Conduct
205-3
205-3
Topic
Confirmed incidents of corruption and actions taken
207-1
207-1
Topic
Approach to tax
302-1
302-1
Topic
Energy consumption within the organization
302-2
302-2
Topic
Energy consumption outside of the organization
302-3
302-3
Topic
Energy intensity
302-4
302-4
Topic
Reduction of energy consumption
302-5
302-5
Topic
Reductions in energy requirements of products and services
303-5
305-1
305-2
305-2
Topic
Energy indirect (Scope 2) GHG emissions
Swiss Re disclosures
305-3
305-3
Topic
Other indirect (Scope 3) GHG emissions
Swiss Re disclosures
305-4
305-5
306-1
306-1
Topic
Waste generation and significant waste-related impacts
Swiss Re disclosures
306-2
306-2
Topic
Management of significant waste-related impacts
Swiss Re disclosures
306-3
308-1
308-1
Topic
New suppliers that were screened using environmental criteria
401-1
401-1
Topic
New employee hires and employee turnover
Swiss Re disclosures
401-3
403-3
403-4
403-4
Topic
Worker participation, consultation, and communication on occupational health and safety
Swiss Re disclosures
403-5
403-5
Topic
Worker training on occupational health and safety
Swiss Re disclosures
403-6
403-7
403-7
Topic
Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
Swiss Re disclosures
SR: Business conduct & overarching policies: The ESG Risk Framework
404-1
404-1
Topic
Average hours of training per year per employee
405-1
405-1
Topic
Diversity of governance bodies and employees
406-1
406-1
Topic
Incidents of discrimination and corrective actions taken
408-1
408-1
Topic
Operations and suppliers at significant risk for incidents of child labour
409-1
409-1
Topic
Operations and suppliers at significant risk for incidents of forced or compulsory labour
414-1
414-1
Topic
New suppliers that were screened using social criteria
Swiss Re disclosures
SR: Sustainable operations: Sustainability in the supply chain
1 Topic standards considered are: 101 Biodiversity 2024, 201 Economic Performance 2016, 203 Indirect Economic Impacts 2016, 205 Anti-corruption 216, 207 Tax 2019, 302 Energy 2016, 303 Water and Effluents 2018, 305 Emissions 2016, 306 Waste 2020, 308 Supplier Environmental Assessment 2016, 401 Employment 2016, 403 Occupational Health and Safety 2018, 404 Training and Education 2016, 405 Diversity and Equal Opportunity 2016, 406 Non-discrimination 2016, 408 Child Labor 2016, 409 Forced or Compulsory Labor 2016, 414 Supplier Social Assessment 2016.