GRI index
Swissgrid has reported on the information indicated in this GRI index based on the status as of 31 December 2025, in accordance with the GRI Standards.
| # | Disclosure | Reference | Explanations |
|---|---|---|---|
| GRI 2: General Disclosures 2021 | |||
| 2-1 | Organisational profile | 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), Climate change (Swissgrid’s greenhouse gas emissions) | |
| 2-5 | External audit | Notes (Independent Auditor’s Report) | |
| 2-6 | Activities, value chain and other business relationships | Annual Report (Company) | 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). |
| Sustainable supply chain (Swissgrid’s supplier portfolio) | |||
| 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 (Internal organisation) | |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | Corporate Governance Report (Information and control instruments with regard to the Executive Board) | |
| 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 + Operational CSER organisation) | |
| 2-14 | Role of the highest governance body in sustainability reporting | Sustainability at Swissgrid (The role of the Board of Directors + Dual materiality) | |
| 2-15 | Conflicts of interest | Corporate Governance Report (Board of Directors + Conflicts of interest) | |
| 2-16 | Communication of critical concerns | Integrity in corporate governance (Management approach, 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) | The performance of the Board of Directors in relation to sustainability is not assessed. |
| 2-19 | Remuneration policies | Corporate Governance Report (Remuneration) | |
| Financial Report (9. Personnel expenses + 10. Other operating expenses) | |||
| Sustainability at Swissgrid (Sustainability targets for variable remuneration) | |||
| 2-20 | Process to determine remuneration | Corporate Governance Report (Board of Directors’ Committees + Remuneration) | Swissgrid does not consult any remuneration consultants. |
| Employer attractiveness (Measures and key figures on attracting and retaining employees and diversity) | |||
| 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 goals, principles and guidelines), | |
| Sustainable supply chain (ambition and goals), integrity in corporate governance (Swissgrid Code of Conduct) | |||
| 2-24 | Embedding policy commitments | Integrity in corporate governance (Management approach) | |
| Sustainable supply chain (Management approach) | |||
| 2-25 | Processes to remediate negative impacts | See the management approach and measures for priorities in the «Planet», «People» and «Partnership» areas of action. | |
| 2-26 | Mechanisms for seeking advice and raising concerns | Integrity in corporate governance (Management approach) | |
| Stakeholder engagement (Management approach) | |||
| 2-27 | Compliance with laws and regulations | Integrity in corporate governance (Management approach, Measures and key figures) | |
| 2-28 | Membership of associations and interest groups | Stakeholder engagement (Management approach) | Website: Stakeholder Management |
| 2-29 | Approach to stakeholder engagement | Stakeholder engagement (Management approach) | |
| 2-30 | Collective labour agreements | Employer attractiveness (Measures and key figures in other areas) | |
| 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) | |
| 3-3 | Management of material topics | «Management» section for each priority | The aspects in accordance with GRI 3-3 are addressed in the sections on each priority. |
| GRI 101: Biodiversity 2024 | |||
| 101-1 | Policies to halt and reverse biodiversity loss | Biodiversity (Ambition and goals, Management approach) | Swissgrid is committed to preserving biodiversity in accordance with the «no net loss» principle and complies with the legal requirements. The company has not yet set itself any quantitative biodiversity targets. |
| 101-2 | Management of biodiversity impacts | Biodiversity (Measures and key figures) | Biodiversity measures are defined, implemented and monitored for each project in accordance with regulatory requirements and with the support of specialised firms. Swissgrid does not have any aggregated data on the total surface area in which biodiversity measures have been implemented. |
| 101-3 | Access and benefit-sharing | Not applicable | As Swissgrid does not utilise genetic resources to conduct research and development on the genetic or biochemical composition of resources, no measures are implemented regarding access to genetic resources and associated traditional knowledge held by indigenous peoples and local communities. |
| 101-4 | Identification of biodiversity impacts | Biodiversity (Identified impacts on biodiversity) | |
| 101-5 | Locations with biodiversity impacts | Biodiversity (Inventory of grid infrastructure in protected areas) | Swissgrid has carried out a risk analysis along its value chain which includes biodiversity. The greatest impacts are caused by obtaining the natural resources that are necessary for the grid infrastructure. The origin of the raw materials varies from supplier to supplier and is often unknown. |
| 101-6 | Direct drivers of biodiversity loss | Biodiversity (Measures and key figures) | Swissgrid’s use of ecosystems is not expected to involve any activities that could lead to the exploitation of natural resources or a fundamental change in land use in the surrounding areas. Systematic recording and evaluation of quantitative data in accordance with GRI 101-6, including from suppliers, is currently not possible due to a lack of data. |
| 101-7 | Changes to the state of biodiversity | Swissgrid does not have sufficient data to establish or demonstrate the connection between its activities and any changes to biodiversity in protected areas. Swissgrid strives to continuously improve its data basis, prioritising information according to the legal requirements and its materiality. | |
| 101-8 | Ecosystem services | Biodiversity (Measures and key figures) | Studies and measures relating to biodiversity are developed and implemented on a project-by-project basis, i.e. they are not recorded centrally and systematically with reference to ecosystem services. Swissgrid strives to continuously improve its data basis, prioritising information according to the legal requirements and its materiality. |
| GRI 201: Economic Performance 2016 | |||
| 201-1 | Direct economic value generated and distributed | Financial Report (Business performance) Stakeholder engagement (Measures and key figures) | |
| 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) | The financing of adaptation measures is integrated into the regular budget process, but cannot currently be reported in monetary terms separately from other operating and capital costs. Measures to improve the data situation have been initiated. |
| 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) | Swissgrid does not receive any financial support from the government in the form of subsidies, investment grants or other benefits in accordance with GRI 201-4. On the basis of the regulatory business model, Swissgrid can pass on the costs arising from its legal mandate and its business activities to the lower grid levels and end consumers in the form of tariff revenues if the regulator deems the costs to be chargeable. |
| GRI 202: Market Presence 2016 | |||
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | Not applicable | Swissgrid operates exclusively in Switzerland. |
| 202-2 | Proportion of senior management hired from the local community | Not applicable | Swissgrid operates exclusively in Switzerland. |
| GRI 203: Indirect Economic Impacts 2016 | |||
| 203-1 | Infrastructure investments and services supported | Sustainable supply chain (Swissgrid’s supplier portfolio), Sustainability at Swissgrid (Contribution to the Sustainable Development Goals) | |
| 203-2 | Significant indirect economic impacts | Annual Report (Mission), Energy transition (Management approach) | |
| GRI 204: Procurement Practices 2016 | |||
| 204-1 | Proportion of spending on local suppliers | Sustainable supply chain (Swissgrid’s supplier portfolio) | |
| 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 Behavior 2016 | |||
| 206-1 | Legal actions for anti-competitive behaviour, 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 detailed tax figures. |
| 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) | The data on the proportion of recycled products in grid dismantling is collected and reported on the basis of average values in Switzerland and/or Europe, as well as according to figures that are specific to Swissgrid. |
| GRI 302: Energy 2016 | |||
| 302-1 | Energy consumption within the organisation | Climate change (Key figures on energy and electricity consumption) | Data is collected based on measurement data, where available. If consumer data is missing or incomplete, the calculations are based on technical device data, average data (for Switzerland or specifically for Swissgrid) and/or the previous year’s figures. The conversion factors used are specific to Switzerland, e.g. SFOE, FOEN and other recognised sources. |
| 302-2 | Energy consumption outside of the organisation | Climate change (Key figures on energy and electricity consumption) | Data is collected based on measurement data, where available, and supplemented by extrapolations based on average values. The conversion factors used include data from the SFOE, FOEN and Ecoinvent 3.10. |
| 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 (or electricity consumption) was reduced by 39 MWh in the 2025 financial year compared to the previous year. The savings were calculated on the basis of newly installed LED lamps in the workplace, taking their usage into account. |
| 302-5 | Reduction in energy requirements for 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 | Not material | |
| 303-3 | Water withdrawal | Not material | |
| 303-4 | Water discharge | Not material | |
| 303-5 | Water consumption | Not material | |
| GRI 305: Emissions 2016 | |||
| 305-1 | Direct (Scope 1) GHG emissions | Climate change (Swissgrid’s greenhouse gas emissions) | Swissgrid does not cause any biogenic emissions from the incineration or biodegradation of biomass. The data for calculating direct GHG emissions is based on measurement data for consumption or losses, where available, multiplied by the relevant emission factors. If measurement data is missing or incomplete, the calculations are based on technical device data and/or the previous year’s figures. The emission factors used include the FOEN Scope Emissions Tool, CO2 emission factors from the FOEN’s greenhouse gas inventory of Switzerland and the Global Warming Potential for SF6 published by the IPCC (300 CO2e). |
| 305-2 | Indirect GHG emissions related to energy (Scope 2) | Climate change (Swissgrid’s greenhouse gas emissions) | The data for calculating direct GHG emissions is based on measurement data for consumption or losses, where available, multiplied by the relevant emission factors. If measurement data is missing or incomplete, the calculations are based on technical device data, average data (for Switzerland or specifically for Swissgrid) and/or the previous year’s figures. The emission factors used include: the SFOE’s environmental calculator tool for transport, FOEN’s Scope Emissions Tool, VSE consumer electricity mix for Switzerland and supplier data. |
| 305-3 | Other indirect GHG emissions (Scope 3) | Climate change (Swissgrid’s greenhouse gas emissions) | The GHG emissions for the most significant Scope 3 categories were calculated as follows: expenditure-based for Category 1 (CEDA data base and FOEN Scope Emissions Tool for emission factors), on the basis of Swissgrid-specific life cycle assessment data for Categories 2 and 5 (Ecoinvent 3.10 and FOEN Scope Emissions Tool for emission factors) and for Category 3 in accordance with the methodology for Scope 2 and specific Scope 3 emission factors (VSE consumer electricity mix for Switzerland, FOEN Scope Emissions Tool, etc.). |
| 305-4 | GHG emissions intensity | Climate change (Swissgrid’s greenhouse gas emissions) | Gases taken into account in the calculations: CO2, CH4, N2O, FKW, PFKW, SF6, NF3. |
| 305-5 | Reduction of GHG emissions | Climate change (Swissgrid’s greenhouse gas emissions) | Swissgrid’s GHG emissions increased in the 2025 financial year. |
| 305-6 | Emissions of ozone-depleting substances | Not applicable | Swissgrid does not emit any ozone-depleting substances. |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx) and other significant air emissions | Not applicable | 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, Measures and key figures) | 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) | |
| 306-4 | Waste diverted from disposal | Circular economy (Measures and key figures) | |
| 306-5 | Waste directed to disposal | Circular economy (Measures and key figures) | |
| 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) | |
| 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 on attracting and retaining employees and diversity + Measures and key figures in other areas) | 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 on attracting and retaining employees and diversity) | |
| GRI 402: Labor/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 (Management approach) | Relevant statutory and industry-standard regulations include: Federal Act on Employment in Business, Trade and Industry (EmpA), Ordinances 1 – 5 to the Employment Act (EmpO 1 – 5), Federal Act on Accident Insurance (AIA), Ordinance on the Prevention of Accidents and Occupational Illnesses (VUV), Electricity Act (ElecA), Ordinance on Heavy Current Installations (HCIO), Ordinance on Safety and Health Protection of Employees in the Construction Industry (CIHSO), ESTI Directive 245: Safe work on high-voltage long-distance lines, ESTI Directive 407: Work on or near electrical installations. |
| 403-2 | Hazard identification, risk assessment, and incident investigation | Occupational health and safety (Management approach + Measures to strengthen the safety culture) | |
| 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) | |
| 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 (Key figures in the area of occupational health and safety) | |
| 403-10 | Work-related illnesses | Occupational health and safety (Key figures in the area of occupational health and safety) | |
| 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) | |
| 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 results of the risk analysis in relation to suppliers showed 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. |
| Employer attractiveness (Measures and key figures in other areas) | |||
| GRI 408: Child Labor 2016 | |||
| 408-1 | Operations and suppliers at significant risk for incidents of child labour | 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 labour | 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) | 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. |
| Stakeholder engagement (Management approach) | |||
| 413-2 | Operations with significant actual and potential negative impacts on local communities | Environmental protection (Management approach) | |
| Stakeholder engagement (Management approach) | |||
| GRI 414: Supplier Social Assessment 2016 | |||
| 414-1 | New suppliers that were screened using social criteria | Sustainable supply chain (Swissgrid’s supplier portfolio) | |
| 414-2 | Negative social impacts in the supply chain and actions taken | Sustainable supply chain (Screening of suppliers for potential negative environmental and social impacts + Risk-based inspections of supplier activities in the area of occupational safety and environmental protection) | |
| GRI 415: Public Policy 2016 | |||
| 415-1 | Political contributions | Stakeholder engagement (political engagement and lobbying) | 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 Labeling 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 | Not material on the basis of Swissgrid’s business model and activities |
| 417-3 | Incidents of non-compliance concerning marketing communications | Not material | Not material on the basis of Swissgrid’s business model and activities |
| 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) | |