GRI Content Index

GRI used

GRI 1: Foundation 2021

Statement of use

United Internet has reported the information cited in this GRI content index for the period from January 1, 2023 – December 31, 2023, with reference to the GRI Standards.

GRI 2: General Disclosures 2021

GRI 2-1 Organizational details

“Vision,” p. 6; Publication Details, p. 93

GRI 2-2 Entities included in the organization’s sustainability reporting

“Business,” p. 6; Annex, p. 81

GRI 2-3 Reporting period, frequency and contact point

Annex, p. 81; Publication Details, p. 93

GRI 2-4 Restatements of information

Key Figures, p.2

GRI 2-5 External assurance

“Sustainability Management,” p.   9; Annex, p. 80; Independent Practitioner’s Report, p.   90

GRI 2-6 Activities, value chain and other business relationships

“Business,” p. 6; “Description of the Supply and Value Chain,” p. 24

GRI 2-7 Employees

“Focus Goal: Equal Opportunities and Gender Balance,” p. 55f.

GRI 2-9 Governance structure and composition

“Corporate Governance,” p. 20; Annual Report: Corporate Governance Statement

GRI 2-10 Nomination and selection of the highest governance body

Annual Report: Corporate Governance Statement

GRI 2-11 Chair of the highest governance body

Annual Report: Report of the Supervisory Board

GRI 2-12 Role of the highest governance body in overseeing the management of impacts

“Risk Management,” p. 21; “Compliance,” p. 22; Annual Report: Risk, Opportunity and Forecast Report

GRI 2-13 Delegation of responsibility for managing impacts

“Risk Management,” p. 21

GRI 2-14 Role of the highest governance body in sustainability reporting

“Sustainability Management,” p. 9

GRI 2-17 Collective knowledge of the highest governance body

Annual Report: Corporate Governance Statement

GRI 2-18 Evaluation of the performance of the highest governance body

Annual Report: Corporate Governance Statement

GRI 2-19 Remuneration policies

Annual Report: Remuneration Report

GRI 2-20 Process to determine remuneration

Annual Report: Remuneration Report

GRI 2-21 Annual total compensation ratio

Annual Report: Remuneration Report

GRI 2-22 Statement on sustainable development strategy

Foreword, p. 4

GRI 2-23 Policy commitments

“Corporate Responsibility,” p. 19; “Corporate Governance,” p. 20; “Values and Principles,” p. 21; “Compliance,” p. 22

GRI 2-24 Embedding policy commitments

“Corporate Responsibility,” p. 19

GRI 2-25 Processes to remediate negative impacts

“Compliance,” p. 22

GRI 2-26 Mechanisms for seeking advice and raising concerns

“Compliance,” p. 22

GRI 2-27 Compliance with laws and regulations

“Compliance,” p. 22

GRI 2-28 Membership associations

“Sustainability Management,” p. 11

GRI 2-29 Approach to stakeholder engagement

“Sustainability Management,” p. 10f.

GRI 201: Economic Performance 2016

GRI 201-2 Financial implications and other risks and opportunities due to climate change

“Risk Management,” p. 21; Annual Report: Risk, Opportunity and Forecast Report

GRI 205: Anti-corruption 2016

GRI 205-2 Communication and training about anti-corruption policies and procedures

“Compliance,” p. 22

GRI 205-3 Confirmed incidents of corruption and actions taken

“Compliance,” p. 22

GRI 3: MATERIAL TOPICS 2021

GRI 3-1 Process to determine material topics

“Material Topics,” p. 11f.

GRI 3-2 List of material topics

“Material Topics,” p. 13

GRI 3-3 Management of material topics

“Sustainability Management,” p. 9f.; “Compliance,” p. 22; “Social Responsibility,” p. 45ff.

GRI 301: Materials 2016

GRI 301-1 Materials used by weight or volume

“Hardware in Data Centers and Office Buildings,” p. 78

GRI 302: Energy 2016

GRI 302-1 Energy consumption within the organization

“Energy Consumption and Decarbonization,” p. 64ff.; “Indirect Greenhouse Gas Emissions in the Value Chain,” p. 73ff.

GRI 302-2 Energy consumption outside of the organization

“Energy Consumption and Decarbonization,” p. 64ff.; “Indirect Greenhouse Gas Emissions in the Value Chain,” p. 73ff.

GRI 302-3 Energy intensity

“Energy Consumption and Decarbonization,” p. 64ff.

GRI 302-4 Reduction of energy consumption

“Energy Consumption and Decarbonization,” p. 64ff.

GRI 305: Emissions 2016

GRI 305-1 Direct (Scope 1) GHG emissions

“Energy Consumption and Decarbonization,” p. 64ff.; “Indirect Greenhouse Gas Emissions in the Value Chain,” p. 73ff.

GRI 305-2 Energy indirect (Scope 2) GHG emissions

“Energy Consumption and Decarbonization,” p. 64ff.; “Indirect Greenhouse Gas Emissions in the Value Chain,” p. 73ff.

GRI 305-3 Other indirect (Scope 3) GHG emissions

“Energy Consumption and Decarbonization,” p. 64ff.; “Indirect Greenhouse Gas Emissions in the Value Chain,” p. 73ff. “Hardware in Data Centers and Office Buildings,” p. 78

GRI 308: Supplier Environmental Assessment 2016

GRI 308-1 New suppliers that were screened using environmental criteria

“Responsibility for Human Rights Due Diligence and Environmental Due Diligence,” p. 26; “Code of Conduct for Business Partners,” p. 27

GRI 308-2 Negative environmental impacts in the supply chain and actions taken

“Description of the Supply and Value Chain,” p. 24

GRI 401: Employment 2016

GRI 401-1 New employee hires and employee turnover

“Working Conditions and Human Resources Strategy,” p. 46; “Focus Goal: Equal Opportunities and Gender Balance,” p. 55f.

GRI 403: Occupational Health and Safety 2018

GRI 403-1 Occupational health and safety management system

“Occupational Health Management (OHM),” p. 57ff.

GRI 403-2 Hazard identification, risk assessment, and incident investigation

“Occupational Health and Safety in Figures,” p. 60

GRI 403-3 Occupational health services

“Occupational Health Management (OHM),” p. 57f.

GRI 403-4 Worker participation, consultation, and communication on occupational health and safety

“Occupational Health Management (OHM),” p. 59

GRI 403-5 Worker training on occupational health and safety

“Occupational Health and Safety, Including Data Center Safety,” p. 60

GRI 403-6 Promotion of worker health

“Occupational Health Management (OHM),” p. 58

GRI 403-8 Workers covered by an occupational health and safety management system

“Occupational Health Management (OHM),” p. 57f.

GRI 403-9 Work-related injuries

“Occupational Health and Safety in Figures,” p. 60

GRI 404: Training and Education 2016

GRI 404-1 Average hours of training per year per employee

“Training and Education in Figures,” p. 50

GRI 404-2 Programs for upgrading employee skills and transition assistance programs

“Development and Prospects,” p. 48; “Personal Development Opportunities,“ p.   49

GRI 405: Diversity and Equal Opportunity 2016

GRI 405-1 Diversity of governance bodies and employees

“Corporate Governance,” p. 20; “Focus Goal: Inclusion and Accessibility,” p. 57

GRI 406: Non-discrimination 2016

GRI 406-1 Incidents of discrimination and corrective actions taken

“Focus Goal: Diversity Mindset,” p. 53f.

GRI 408: Child Labor 2016

GRI 408-1 Operations and suppliers at significant risk for incidents of child labor

“Code of Conduct for Business Partners,” p. 27f.

GRI 409: Forced or Compulsory Labor 2016

GRI 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

“Code of Conduct for Business Partners,” p. 27f.

GRI 414: Supplier Social Assessment 2016

GRI 414-1 New suppliers that were screened using social criteria

“Responsibility for Human Rights Due Diligence and Environmental Due Diligence,” p. 26; “Code of Conduct for Business Partners,” p. 27

GRI 414-2 Negative social impacts in the supply chain and actions taken

“Description of the Supply and Value Chain,” p. 24; “Responsibility for Human Rights Due Diligence and Environmental Due Diligence,” p. 26; “Code of Conduct for Business Partners,” p. 27

GRI 417: Marketing and Labeling 2016

GRI 417-1 Requirements for product and service information and labeling

“Security of Products and Services,” p. 36; “Compliance with Youth Protection Requirements,” p. 36; “Technical Measures,” p. 40; “Customer Hardware,” p. 77f.

GRI 418: Customer Privacy 2016

GRI 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

“Privacy – A Universal Human Right,” p.44

GRI standard

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