en

External audit of Geberit's greenhouse gas balances

Client

Geberit International AG

Project period

2022 – 2024

Results

Limited assurance on Geberit’s greenhouse gas footprint
Recommendations as a contribution to continuous improvement

Geberit International AG stands for a high level of environmental awareness and adopted a new CO2 strategy in 2022: Through various structural measures, Geberit aims to achieve a systematic annual reduction in CO2 intensity of 5%. Intep audited the initial balance sheet in the form of a “dry run” and took over the complete audits of the greenhouse gas balances 2022 – 2024.

The starting point

Geberit developed its first environmental strategy in 1990 and implemented concrete measures. Over the years, this strategy was expanded into a comprehensive sustainability strategy. Geberit pursues an ambitious and implementation-oriented approach. This applies explicitly to the reduction of energy consumption and CO2 emissions: Among Geberit’s products, the production of sanitary ceramics is particularly energy-intensive.

The core elements of the CO2 strategy introduced in 2022 include its integration into all relevant business processes and the treatment of CO2 emissions as external costs through an internal CO2 reference price. In addition, a bonus-relevant CO2 target is set annually (20% weight). The aim is to reduce CO2 intensity (CO₂ emissions in relation to currency-adjusted net sales) by 5% annually. With this in mind, Geberit commissioned intep to conduct an external audit of the greenhouse gas balance (GHG balance).

Our contribution

Initially, intep audited the 2021 GHG balance for Scope 1 and 2 emissions in accordance with the Greenhouse Gas Protocol (GHG Protocol) as part of a “dry run”. This included clarifying the system boundaries, data collection, calculations and documentation of the greenhouse gas balance. This was followed by official audits of the balances for the years 2022 – 2024 in the form of a “limited assurance”, which also included interviews with specialist bodies.

The review was based on ISO standard 14064-1 for the preparation of the corporate carbon footprint in accordance with the GHG Protocol and ISO standard 14064-3 for the verification and validation of GHG balances. Observations, possible risks and recommendations are documented in a report. This procedure, combined with intep’s experience in the verification of GHG balances, ensures the conformity of the reporting.

Contact

Co-Managing Director of the Zurich Location
Business Division Environment & Resources

Martina Alig

Senior Consultant

Gessica Gambaro