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Data last updated: February 23, 2024.

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2023 progress against targets

Circularity

Climate

Health and safety

Human rights & labor standards

Integrity

Responsible sourcing

People, diversity and inclusion

Biodiversity

Waste

Water

GRI Content Index

SASB

TCFD

EU Taxonomy

Progress against targets

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Targets	Baseline (baseline year)¹	2023 status
LOW-CARBON SOCIETY
Reduce own scope 1 and 2 CO₂e emissions by at least 80% by 2030 and by 100% by 2050	636 kilotons CO₂e (adjusted for portfolio changes) 2019	151 kilotons CO₂e
Reduce scope 3 CO₂e emissions by 25% by 2030 and by 90% by 2050	76,834² kilotons CO₂e (2022) / 392,188³ kilotons CO₂e (2022)	76,665² kilotons CO2e / 436,346³ kilotons CO₂e
Ambition to avoid 600 megatons CO₂e emissions throughout lifetime of products sold from 2022 to 2030⁴	65 megatons CO₂e (2022)	74 megatons CO₂e
Send zero waste to landfill while reducing waste generation by 2030	16.8 kilotons (2019), equivalent to 8.8% of total waste (adjusted for portfolio changes)	10.1 kilotons, equivalent to 6.3% of total waste
PRESERVING RESOURCES
Cover at least 80% of ABB’s portfolio of products and solutions with our Circularity Approach by 2030⁵	n.a.	31%⁶ (share of ABB’s products and solutions assessed)
Send zero waste to landfill while reducing waste generation by 2030	16.8 kilotons (2019), equivalent to 8.8% of total waste (adjusted for portfolio changes)	10.1 kilotons, equivalent to 6.3% of total waste
SOCIAL PROGRESS
Zero harm to our people and contractors – we aim for a gradual reduction in lost time from incidents	0.24 (2019)⁷	0.13
Increase proportion of women in senior management⁸ roles to 25% by 2030	11.7% (2019)	21.0%
Achieve a top-tier employee engagement score	71/100 (2019)	77/100
Expand programs for community engagement	n.a.	As part of the improvement process started in 2022, in 2023 we have assessed our community engagement positioning and revised and expanded the scope of action, now focused on education, emergency and disaster relief, community empowerment, and environment and conservation.
INTEGRITY & TRANSPARENCY
Global framework for assessing and mitigating third-party integrity risks through risk-based due diligence and life cycle monitoring	n.a.	This target measures the implementation of a global framework for assessing third-party integrity risks. It is an ongoing and critical organization-wide, integrity-based enhancement, which strengthens how we onboard and manage the life cycle of our relationships with suppliers, sales channels and customers. Framework established and operational. Integrity due diligence and risk management enhancements for suppliers (buy-side) and sales channels (sell-side) launched globally.
Global Integrity Program underpinned by accountability for integrity and an adaptive risk management strategy gained from insights through targeted learnings, transparent reporting and monitoring	n.a.	This target measures the implementation and effectiveness of our Global Integrity Program through how we drive individual accountability for integrity and adapt our risk management strategy to real-time data insights gained from integrity-based learnings, reporting and monitoring. 1. Trust KPI – the rate of severity level 1 and 2 investigations where the reporter disclosed their identity: Year 1 (January 1, 2021, to December 31, 2021): 57% of reporters. Year 1 and 2 (January 1, 2021, to December 31, 2022): 60% of reporters. Year 1, 2 and 3 (January 1, 2021, to December 31, 2023): 60% of reporters. 2. Engagement KPI – the volume of unique visitors to the Integrity Awareness Portal (IAP) for integrity learnings: Year 1 (January 1, 2021, to December 31, 2021): 25% of employees with online access. Year 1 and 2 (January 1, 2021, to December 31, 2022): 69% of of employees with online access. Year 1, 2 and 3 (January 1, 2021, to December 31, 2023): 80% of employees with online access.
At least 80% of supply spending in focus countries⁹ covered by Sustainable Supply Base Management (SSBM) by 2030	n.a.	Using a risk-based approach, a mid-term 2025 target has been set, focusing on high-risk suppliers in focus countries.⁹
At least 80% of spending on high-risk suppliers in focus countries⁹ covered by SSBM by 2025	n.a.	In 2023, we reached 42% of spending on high-risk suppliers in focus countries⁹ covered by SSBM.
Linking sustainability targets to executives’ variable pay	Under the Annual Incentive Plan (AIP), a safety goal was included within the individual measure for some member of ABB’s Executive Committee (EC). The individual measure had a weighting of 20 percent of the executive’s target AIP (2019).	Under the AIP, at least two sustainability-related performance goals are included within the individual measure for each member of ABB’s EC. The individual measure has a weighting of 20 percent of the executive’s target AIP.
Linking sustainability targets to executives’ variable pay	Under the Long-Term Incentive Plan (LTIP), two performance measures with equal weighting of 50 percent were considered, namely average earnings per share and relative total shareholder return. The LTIP was awarded to around 100 executives, including EC members and division presidents. Vesting under the LTIP was subject to the achievement of the plan specific targets over a period of three years (2019).	One of the three performance measures under ABB’s LTIP is based on achievement of a corporate sustainability target and carries a weighting of 20 percent. The LTIP is awarded to around 100 executives, including EC members and division presidents. Vesting under the LTIP is subject to the achievement of the plan specific targets over a period of three years.

1. Where a baseline applies.

2. Representative scenario: Energy loss used as basis for calculations; see explanation in the “Customer emissions” chapter of this report.

3. Strict scenario: Energy input used as basis for calculations; see explanation in the “Customer emissions” chapter of this report.

4. This ambition is not part of the committed targets.

5. Based on revenues from hardware-based products and solutions, where granularity of financial systems allows. Service revenues are excluded.

6. The circularity score of the assessed products and solutions is to be calculated once a representative share of the portfolio has been assessed.

7. 2019 baseline excludes the Power Grids business and the Turbocharging division.

8. At ABB, senior managers are defined as employees in Hay grade 1-7, including Division Presidents.

9. Current focus countries are Argentina, Brazil, Bulgaria, China, Colombia, India, Indonesia, Malaysia, Mexico, Peru, Poland, Saudi Arabia, South Africa, Thailand, Türkiye and Vietnam.

Circularity

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GRI ref.	Indicator description	Limited assurance 2023	2023	2022
301-1	MATERIALS USED BY WEIGHT OR VOLUME (KILOTONS)¹
	Metals	⚫	1,168	1,190
	Copper		84	93
	Aluminum		83	82
	Steel (incl. iron casting)		1,000	1,015
	Plastics		136	173

Note: Due to rounding, numbers presented in the GRI table may not add to the totals provided.

1. Estimated with calculation model based on $ spend. Numbers include materials sourced both as raw material and part of components.

Climate

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GRI ref.	Indicator description	Limited assurance 2023	2023	2022
302-1	ENERGY CONSUMPTION WITHIN THE ORGANIZATION (GIGAWATT-HOURS – GWH)¹
	Biofuels		3.1	2.03
	Oil (11.63 MWh/ton)		7.4	7.1
	Diesel (11.75 MWh/ton)		3.9	4.6
	Coal (7.56 MWh/ton)		0	0
	Gas		332	388
	District heat consumption		101	107
	Electricity consumption		850	909
	Total energy used	⚫	1,298	1,413
	Electricity sold		3.2	1.7
	Total energy consumption within the organization from renewable sources	⚫	830	741
	Total energy consumption within the organization from non-renewable sources	⚫	467	676
302-3	ENERGY INTENSITY (MWH/REVENUE $)²	⚫	40	48
GREENHOUSE GAS (GHG) EMISSIONS³ (KILOTONS CO₂E)
305-1	DIRECT (SCOPE 1) GHG EMISSIONS⁴
	Use of energy		70	81
	Coolants		4.3	5.1
	SF₆⁵		9	20
	Transport by own fleet		44	48
	Total scope 1 GHG emissions	⚫	128	155
	OTHER
	Biogenic CO₂ emissions⁶		0.86	0.72
305-2	ENERGY INDIRECT (SCOPE 2) GHG EMISSIONS⁴
	District heat consumption		10	15
	Electricity consumption		13	52
	Total scope 2 GHG emissions	⚫	23	66
	Total scope 1 and 2 GHG emissions⁷	⚫	151	221
305-3	OTHER INDIRECT (SCOPE 3) GHG EMISSIONS⁴
	Purchased goods and services⁸		16,485	16,068
	Capital goods		94	90
	Fuel and energy-related activities		65	75
	Upstream transportation and distribution		699	584
	Waste generated in operations		15	16
	Business travel⁹		154	82
	Employee commuting		175	190
	Upstream leased assets		n.a.	n.a.
	Downstream Transportation and Distribution		62	52
	Processing of sold products		0	0
	Use of sold products - Energy loss		58,638	59,405
	Use of sold products - Energy input		418,318	374,759
	End-of-life treatment of sold products		264	263
	Downstream Leased Assets		3	1
	Franchises		n.a.	n.a.
	Investments		11	10
	Total scope 3 GHG emissions⁷ (representative¹⁰ / strict¹¹)	⚫¹²	76,665¹⁰ / 436,346¹¹	76,834¹⁰ / 392,188¹¹
305-4	GHG EMISSIONS INTENSITY (TONS CO₂E/MILLION $)
	Tons CO₂ equivalent per million $ sales, Scope 1+2	⚫	4.7	7.6
	Tons CO₂ equivalent per million $ sales, Scope 1+2+3 (representative¹⁰)	⚫	2,617	2,383
	Tons CO₂ equivalent per million $ sales, Scope 1+2+3 (strict¹¹)	⚫	13,541	13,326
305-7	NITROGEN OXIDES (NO_x), SULFUR OXIDES (SO_x), AND OTHER SIGNIFICANT AIR EMISSIONS (TONS)
	Volatile organic compounds (VOC)		421	481
	Emissions of NO_X and SO_X (tons SO₂ and NO₂)
	SO_X from burning coal		0	0
	SO_X from burning oil and biofuels		9.3	10
	NO_X from burning coal		0	0
	NO_X from burning oil and biofuels		7	7
	NO_X from burning gas		72	84

Note: Due to rounding, numbers presented in the GRI table may not add to the totals provided.

1. The energy use of our fleet of leased vehicles is not included in these data.

2. Includes all types of energy used within the organization, except the energy use of our fleet of leased vehicles.

3. See “Approach to reporting” chapter in the Sustainability Report 2023 for more details on GHG emission calculation.

4. GHG data for 2022 have been adjusted for portfolio changes.

5. In 2019, we updated the factor used to convert SF6 emissions to CO2 equivalent to 23,500 kg CO2e/kg SF6, as recommended by the IPCC 2013 (Fifth Assessment Report).

6. In our scope 1, ABB only considers methane and N2O emissions of biogenic emissions, following SBTi guidance, amounting to 2 tons of CO2e in 2023.

7. In 2023, we updated our methodology for determining Scope 1, 2 and 3 SBTi targets, as well as expanding it to incorporate recent business acquisitions, and accordingly have recast prior year information, including the initial 2019 baseline, to conform with the current year’s presentation.

8. Purchased goods and services emissions cover 100% of procurement spend.

9. Includes air travel and rented vehicles.

10. Representative scenario: Energy loss used as basis for calculations.

11. Strict scenario: Energy input used as basis for calculations.

12. Strict scenario: Limited assurance extends to 2022 amounts, see limited assurance report (contained in this report) for details.

Health and safety

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GRI ref.	Indicator description	Limited assurance 2023	2023	2022
403-9	WORK-RELATED INJURIES
	Employee work-related fatalities^{1, 2}		0	0
	Incident rate²		0	0
	Employee business travel fatalities^1,4		0	1
	Incident rate³		0	0.001
	Contractor work-related fatalities²		1	0
	Contractor business travel fatalities^1,4		0	0
	Members of the public fatalities¹		0	0
	Employee total recordable incident number^{2, 3}		312	358
	Injury rate³		0.27	0.31
	Contractor total recordable incident number^2,5		63	73
	Injury rate³		0.31	0.41
	Employee lost time incident number²		142	165
	Injury rate³		0.12	0.14
	Contractor lost time incident number²		32	30
	Injury rate³		0.16	0.17
	Combined lost time incident number		174	182
	Combined lost time injury rate	⚫	0.13	0.14
	Employee lost days due to industrial incidents⁶		2,503	2,981
	Days lost rate³		2.2	2.6
	Employee occupational health illnesses²		7	11
	Employee occupational health illness rate^2,3		0.01	0.01
	Sustainability Observation Tours (SOT) conducted⁷		69,131	65,687
	SOT rate^7,8		5.34	5.28
	Hazards reported²		256,513	250,741
	Hazards reporting rate⁹		2.23	2.18

Note: Due to rounding, numbers presented in the GRI table may not add to the totals provided.

1. Fatalities include deaths occurring within one year as a result of injuries sustained and commuting is excluded.

2. Data covers incidents that happened at the workplace (ABB facility, customer site, project site) and excludes incidents that occurred during business travel.

3. Rates are per 100 employees or per 200,000 contractor hours worked. Employees in the rates are defined as persons who are permanent or temporary employees, working full time or part time, in the employment of an ABB Group Company (ABBGC). Persons hired via work agencies where ABB provides supervision, defines work to be done, and provides training are also included in this category.

4. Includes incidents during business travel by road. Air and rail travels are excluded.

5. Recordable incidents include fatal incidents, lost time incidents, serious injury incidents, medical treatment injuries, occupational diseases and restricted work-day cases.

6. Days lost are calendar days and are counted from the day after the incident.

7. SOTs are typically conducted by all line managers at all levels.

8. Rate per manager.

9. Rate is calculated per employee.

Human rights and labor standards

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Indicator description	2023	2022
Human rights self-assessments at selected ABB sites	In total, 78 sites in 39 countries undertook the assessments in 2023, for a total of 186 assessments in 47 countries in the period 2021–2023.	We also continued our program for conducting human rights self-assessments at selected ABB sites. This program was piloted in 2021, with 50 sites in 26 countries undertaking the assessment. Following a review of the pilot, the program was revised, improved and then systematically promoted and implemented across all of ABB’s business areas. In total, 58 sites in 25 countries undertook the assessments in 2022.
Number of ABB personnel receiving human rights awareness and target role training
Human rights awareness	108	1,068
Sales & Marketing	162	438
Operations	172	257
Procurement	564	312
Number of hours of instructor-led human rights training delivered to ABB personnel during 2023	1,840	4,130
Collective bargaining agreements	The majority of ABB’s employees worldwide are covered by collective bargaining agreements (CBAs), either by collective labor agreements on industry level (generally with unions) or on company or location level (generally with employee representative bodies such as works councils or unions). Approximately 55 percent of employees are covered by internal employee representatives, and approximately 27 percent are estimated to be members of one or more of 90 trade unions around the world. In addition, the European Works Council represents more than 48,000 ABB employees, covering the majority of employees in countries belonging to the European Economic Area (EEA), UK or Switzerland. For employees not covered by collective bargaining agreements, there are different scenarios regarding the determination of working conditions. In many countries where not all employees are represented by the CBA, among other factors the conditions in the CBA that go beyond local labor market practices are considered in determining working conditions and terms. Regardless of the application of a CBA, ABB in general aims to offer working conditions that at least meet or even exceed the typical standards in the respective local employment markets.	a. Majority of our employees worldwide are covered by CBAs, either by collective labor agreements on industry level (generally with unions) or on company / location level (generally with employee representative bodies such as works councils or unions). Approx. 55% are covered by internal employee representatives, and approx. 27% are estimated being member of one or more than 90 trade unions around the world (overlapping internal and external representation is possible). In addition a European Works Council is established, representing majority of employees in countries belonging to the EEA, UK or Switzerland (more than 48.000). b. For employees not covered by collective bargaining agreement, there are different scenarios regarding the determination of working conditions and terms based on CBAs: In countries where employees are covered by CBAs, in many cases not all relevant working conditions and terms are governed by the CBA. In many such cases / countries ABB offers working conditions and terms, which go beyond the standards defined by the CBA or offers additional elements (e.g. benefits). In countries where parts of the employees are represented by the CBA, while others are not (in most cases management or certain locations), the CBA in addition to the overall labor market practices is considered in the overall context of determining the working conditions and terms. In countries, where ABB employees are not covered by CBA, especially existing CBAs within our industry are one element of the relevant labor market that is considered in the overall context of determining the working conditions and terms. In addition, country specific regulations and employment law will determine working conditions and terms.

Integrity

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GRI ref.	Indicator description	2023	2022
406-1	INCIDENTS OF DISCRIMINATION AND CORRECTIVE ACTIONS TAKEN¹
	Total number of incidents of discrimination	17	10
	Total number of incidents of harassment	72	64
415-1	POLITICAL CONTRIBUTIONS
415-1	Financial and in-kind political contributions	0	0

Note: Due to rounding, numbers presented in the GRI table may not add to the totals provided.

1. According to our case categorization structure in place for 2023, data presented relates to number of cases logged in Integrity case management system with an issue subcategory of “Discrimination”, “Sexual Harassment” or “Harassment/Bullying”.

Responsible sourcing

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Indicator description	2023	2022
High-risk supply spend in focus countries¹ was covered by SSBM	42%	22%
Suppliers with which business was terminated due to unsatisfactory progress on their respective corrective action plans	7	7
Identified risks closed	88%	87%
Suppliers assessed on-site	118	58
ABB employees trained in responsible sourcing during the year	959	26
Supplier teams trained in responsible sourcing during the year	95	54

1. Current focus countries include Argentina, Brazil, Bulgaria, China, Colombia, India, Indonesia, Malaysia, Mexico, Peru, Poland, Saudi Arabia, South Africa, Thailand, Türkiye and Vietnam.

People, diversity and inclusion

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GRI ref.	Indicator description	2023	2022
2-7	NUMBER OF EMPLOYEES (REFLECTED IN HEADCOUNT)¹
	TOTAL NUMBER OF EMPLOYEES BY REGION
	Europe	52,723	51,360
	The Americas	26,437	25,950
	Asia, Middle East and Africa	31,282	29,540
	TOTAL NUMBER OF EMPLOYEES BY GENDER
	Female	30,644	29,900
	Male	79,798	76,950
	Total number of employees	110,442	106,850
	NUMBER OF PERMANENT EMPLOYEES
	TOTAL NUMBER OF PERMANENT EMPLOYEES BY REGION²
	Europe	48,224	n.a.
	The Americas	26,184	n.a.
	Asia, Middle East and Africa	29,618	n.a.
	TOTAL NUMBER OF PERMANENT EMPLOYEES BY GENDER²
	Female	28,825	n.a.
	Male	75,201	n.a.
	Total number of permanent employees	104,026	n.a.
	NUMBER OF TEMPORARY EMPLOYEES
	TOTAL NUMBER OF TEMPORARY EMPLOYEES BY REGION²
	Europe	4,499	n.a.
	The Americas	253	n.a.
	Asia, Middle East and Africa	1,664	n.a.
	TOTAL NUMBER OF TEMPORARY EMPLOYEES BY GENDER²
	Female	1,819	n.a.
	Male	4,597	n.a.
	Total number of temporary employees	6,416	n.a.
	NUMBER OF FULL-TIME EMPLOYEES
	TOTAL NUMBER OF FULL-TIME EMPLOYEES BY REGION²
	Europe	47,837	n.a.
	The Americas	25,858	n.a.
	Asia, Middle East and Africa	31,155	n.a.
	TOTAL NUMBER OF FULL-TIME EMPLOYEES BY GENDER²
	Female	27,886	n.a.
	Male	76,964	n.a.
	Total number of full-time employees	104,850	n.a.
	NUMBER OF PART-TIME EMPLOYEES
	TOTAL NUMBER OF PART-TIME EMPLOYEES BY REGION²
	Europe	4,886	n.a.
	The Americas	579	n.a.
	Asia, Middle East and Africa	127	n.a.
	TOTAL NUMBER OF PART-TIME EMPLOYEES BY GENDER²
	Female	2,758	n.a.
	Male	2,834	n.a.
	Total number of part-time employees	5,592	n.a.
401-1	EMPLOYEE TURNOVER (REFLECTED IN HEADCOUNT)
	TURNOVER OF ALL EMPLOYEES BY REGION³
	Europe	6,852 (13%)	7,032 (14%)
	The Americas	5,107 (19%)	5,726 (22%)
	Asia, Middle East and Africa	4,472 (14%)	4,438 (15%)
	TURNOVER OF ALL EMPLOYEES BY GENDER³
	Female	4,817 (16%)	5,375 (18%)
	Male	11,614 (15%)	11,821 (15%)
	Total employee turnover: ABB Group	16,431 (15%)	17,196 (16%)
	EMPLOYEE HIRES (REFLECTED IN HEADCOUNT)
	EMPLOYEE HIRES BY REGION
	Europe	7,909 (15%)	6,068 (12%)
	The Americas	6,543 (25%)	4,466 (17%)
	Asia, Middle East and Africa	5,783 (18%)	5,087 (17%)
	EMPLOYEE HIRES BY GENDER
	Female	6,047 (20%)	4,983 (17%)
	Male	14,188 (18%)	10,638 (14%)
	Total employee hires: ABB Group	20,235 (18%)	15,621 (15%)
404-1	AVERAGE HOURS OF TRAINING PER YEAR PER EMPLOYEE
	TRAINING PER YEAR PER EMPLOYEE (AVERAGE HOURS) BY EMPLOYEE CATEGORY^4,5,6
	Top and senior managers	11.2	4.7
	Middle and lower managers	15.1	8.6
	Other employees	5.7	4
	TRAINING PER YEAR PER EMPLOYEE (AVERAGE HOURS) BY GENDER⁴
	Female	6	4
	Male	7	4
	Total workforce	6.8	4.5
404-3	PERCENTAGE OF EMPLOYEES RECEIVING REGULAR PERFORMANCE AND CAREER DEVELOPMENT REVIEWS^7,8
	PERCENTAGE OF EMPLOYEES RECEIVING REGULAR PERFORMANCE AND CAREER DEVELOPMENT REVIEWS BY EMPLOYEE CATEGORY
	Top and senior managers	100%	98%
	Middle and lower managers	99%	95%
	Other employees	98%	85%
	PERCENTAGE OF EMPLOYEES RECEIVING REGULAR PERFORMANCE AND CAREER DEVELOPMENT REVIEWS BY GENDER²
	Female	64%	n.a.
	Male	69%	n.a.
	Total workforce	68%	92%
405-1	DIVERSITY OF GOVERNANCE BODIES AND EMPLOYEES
	COMPOSITION OF GOVERNANCE BODIES
	BOARD OF DIRECTORS
	Women in Board (percentage)	30%	20%
	Age group diversity (percentage)
	<30 years old	0%	0%
	30-50 years old	0%	10%
	>50 years old	100%	90%
	Number of nationalities	8	9
	EXECUTIVE COMMITTEE
	Women in Executive Committee (percentage)	25%	22%
	Age group diversity total (percentage)
	<30 years old	0%	0%
	30-50 years old	0%	33%
	>50 years old	100%	67%
	Number of nationalities	6	7
	EMPLOYEES IN SENIOR AND MIDDLE MANAGEMENT⁵
	Women in senior and middle management	23%	22%
	Men in senior and middle management	77%	78%
	TOTAL WORKFORCE BY GENDER (ABB EMPLOYEES)
	Women in total workforce	27%	28%
	Men in total workforce	73%	72%
	Female employees by age (ABB employees)
	<30 years old	6,800	n.a.
	30-50 years old	16,679	n.a.
	>50 years old	7,165	n.a.
	Male employees by age (ABB employees)
	<30 years old	14,838	n.a.
	30-50 years old	44,411	n.a.
	>50 years old	20,549	n.a.

Note: Due to rounding, numbers presented in the GRI table may not add to the totals provided.

1. This was previously mistakenly displayed as part of GRI 401-1, hence this new 2-7 section this year.

2. As we are disclosing these KPIs for the first time this year, there is no value available for year 2022.

3. Turnover rate calculated as number of ABB employees (full- and part-time) leaving during the year/total number of ABB employees (full- and part-time) as at December 31. For the purpose of this calculation, employees who leave the organization voluntarily or involuntarily whether due to dismissal, retirement, end of fixed-term contract or death in service or any other reason, are included. However, involuntary turnover arising out of divestments is excluded from the definition.

4. Scope includes centrally managed tools such as My learning, Harvard Spark, Harvard Manager Mentor, LinkedIn Learning. It covers both leadership and functional/technical learnings. Data are based on the extractions from the respective tools for internal employees (office workers and factory ones).

5. Top and senior managers are defined as employees in Hay grade 1-7, including Division President. Middle and lower managers: Other line managers; Other employees: Individual contributors not considered as managers.

6. Learning hours reported in 2022 were affected by a an error in the data extracted from the LinkedIn learning platform. The error in the dashboard calculation was spotted during 2023, when comparing this year’s data with last year’s data and while analyzing the delta between the two years. It generated an overestimation of hours from the LinkedIn learning platform, which has been now corrected. The restated data are now corrected and shown in the table below (or above based on the graphics).

7. Rate is calculated per employee.

8. The calculation of performance review data is based on the population that is included in the global people performance management system (HR Group Tools). 100% of top and senior managers and of middle and low managers are covered in the HR Group Tools system and 66% of other employees. This is the only centralized reporting of performance management data that can be quantified and verified and is deemed the ‘eligible population.

Biodiversity

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GRI ref.	Indicator description	2023	2022
304-1	OPERATIONAL SITES OWNED, LEASED, MANAGED IN, OR ADJACENT TO, PROTECTED AREAS AND AREAS OF HIGH BIODIVERSITY VALUE OUTSIDE PROTECTED AREAS¹
304-1	Number of ABB sites located in, or bordering to, a protected area	13	9

1. Sites responding "yes" to this question in yearly environmental questionnaire.

Waste

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GRI ref.	Indicator description	2023	2022
306-3 (2016)	SIGNIFICANT SPILLS (TOTAL NUMBER)¹
	Oil spills	1	2
	Chemical spills	0	0
	Emissions to air	0	1
	Others	0	0
	Total number of significant spills	1	3
306-3 (2020)	WASTE GENERATED (KILOTONS)
306-3 (2020)	Total waste (generated)	167	182
306-4 (2020)	WASTE DIVERTED FROM DISPOSAL (KILOTONS)
	Non-hazardous waste recycled	141	153
	Scrap metal recycled	107	118
	Other non-hazardous waste recycled	34	35
	Hazardous waste recycled²	2.1	4
306-5 (2020)	WASTE DIRECTED TO DISPOSAL (KILOTONS)
	Non-hazardous waste sent for disposal	20	21
	Sent to incineration with energy recovery	9.6	9.3
	Sent to landfill or other disposal method	10.1	11.6
	Waste from construction and demolition	0.7	0.5
	Hazardous waste sent for disposal²	3.2	3

Note: Due to rounding, numbers presented in the GRI table may not add to the totals provided.

1. An environmental incident is regarded as significant if at least one of the following criteria applies to the incident: obligation to inform local authorities or a governmental agency about the incident and/or regulatory violation; inspection by an environmental agency results in a formal complaint; environmental Notice of Violation, a Consent Order or a Potential Responsible Party (PRP) notification; imposition of a penalty or fine; significant impact on an ecosystem; costs related to the incident exceed, or may exceed, $10,000.

2. Hazardous waste as classified in the country where it is generated.

Water

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GRI ref.	Indicator description	2023	2022
303-3	WATER WITHDRAWAL (KILOTONS)
	Purchased from water companies	1,865	1,991
	Groundwater extracted by ABB	656	751
	Surface water extracted by ABB	6.5	57
	Collection of rainwater	6	5
	Waste water from external source	12	10
	Water withdrawal from areas of water stress	1,242	1,112
	Total water withdrawal	2,545	2,815
303-4	WATER DISCHARGE (KILOTONS)
	Public sewer	1,561	1,727
	treated (percentage)	22%	20%
	untreated (percentage)	78%	80%
	Recipient	502	648
	treated (percentage)	31%	25%
	untreated (percentage)	69%	75%
	Hazardous treatment company	39	49
	treated (percentage)	48%	59%
	untreated (percentage)	52%	41%
	External use	0	1.5
	treated (percentage)	n.a.	100%
	untreated (percentage)	n.a.	0%
303-5	WATER CONSUMPTION
	Total water consumption from all areas	496	389
	Total water consumption from all areas with water stress	290	166
	WATER RECYCLED AND REUSED
	Volume of water reused and recycled (kilotons)	990	894
	As percentage of total water withdrawal (%)	39%	32%

Note: Due to rounding, numbers presented in the GRI table may not add to the totals provided.

GRI content index

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Statement of use: ABB Ltd has reported in accordance with the GRI Standards for the period from 1 January 2023 to 31 December 2023.

GRI 1 used: GRI 1: Foundation 2021

Applicable GRI Sector Standard(s): Not applicable

General disclosures
Material topics

	Disclosure	Location	ABB omission statements
			Requirement(s) omitted	Reason	Explanation
2-1	Organizational details	a. Financial Report 2023: History of ABB Group b. Financial Report 2023: History of ABB Group c. Financial Report 2023: Organizational Structure d. Form 20-F: Exhibit 8.1
2-2	Entities included in the organization’s sustainability reporting	Sustainability Report 2023: Appendix, Approach to reporting
2-3	Reporting period, frequency and contact point	Sustainability Report 2023: Appendix, Approach to reporting
2-4	Restatements of information	Where necessary, adjustments are described as footnotes to the relevant indicators.
2-5	External assurance	Sustainability Report 2023: Appendix, Assurance Statement
2-6	Activities, value chain and other business relationships	Financial Report 2023: Businesses, Our Markets Financial Report 2023: Businesses (By Business Area) Financial Report 2023: Businesses, Suppliers and raw materials Financial Report 2023: Organizational Structure / Note 4 - Acquisitions, divestments and equity-accounted companies / Note 15 - Comimitments and contingencies Integrated Report 2023: Value creation Sustainability Report 2023: Appendix, Approach to reporting, Changes in 2023
2-7	Employees	Sustainability Report 2023: Appendix, GRI disclosures table	b. report the total number of: iii. non-guaranteed hours employees, and a breakdown by gender and by region;	Information unavailable/ incomplete	Every country has its own definition of non-guaranteed hours employees, this data is therefore not collected at the global level for now.
2-8	Workers who are not employees		a. report the total number of workers who are not employees and whose work is controlled by the organization and describe: i. the most common types of worker and their contractual relationship with the organization; ii. the type of work they perform; b. describe the methodologies and assumptions used to compile the data, including whether the number of workers who are not employees is reported: i. in head count, full-time equivalent (FTE), or using another methodology; ii. at the end of the reporting period, as an average across the reporting period, or using another methodology; c. describe significant fluctuations in the number of workers who are not employees during the reporting period and between reporting periods.	Information unavailable/ incomplete	We are not collecting this information at a global level, this is managed at a local level.
2-9	Governance structure and composition	Corporate Governance Report 2023	vi. underrepresented social groups	Information unavailable/ incomplete
2-10	Nomination and selection of the highest governance body	Corporate Governance Report 2023 ABB Ltd Board Governance Rules
2-11	Chair of the highest governance body	Corporate Governance Report 2023	b. if the chair is also a senior executive, explain their function within the organization’s management, the reasons for this arrangement, and how conflicts of interest are prevented and mitigated.	Not applicable	The chair of the highest governance body is non-executive and independent.
2-12	Role of the highest governance body in overseeing the management of impacts	a. Corporate Governance Report 2023 ABB Ltd Board Governance Rules b. Sustainability Report 2023: Sustainability at ABB, Sustainability governance c. Sustainability Report 2023: Sustainability at ABB, Sustainability governance
2-13	Delegation of responsibility for managing impacts	Corporate Governance Report 2023 ABB Ltd Board Governance Rules Sustainability Report 2023: Sustainability at ABB, Sustainability governance
2-14	Role of the highest governance body in sustainability reporting	ABB Ltd Board Governance Rules define review and approval competences for ABB's reporting; Board is in charge
2-15	Conflicts of interest	a. ABB Ltd Board Governances Rules (incl. ABB Ltd's Related Party Transaction Policy) b. Corporate Governance Report 2023
2-16	Communication of critical concerns	ABB Ltd Board Governances Rules Corporate Governance Report 2023	b. report the total number and the nature of critical concerns that were communicated to the highest governance body during the reporting period.	Confidentiality constraints	Due to sensitivity such information cannot be disclosed.
2-17	Collective knowledge of the highest governance body	Corporate Governance Report 2023
2-18	Evaluation of the performance of the highest governance body	Corporate Governance Report 2023: Chairman's Letter
2-19	Remuneration policies	Compensation Report 2023
2-20	Process to determine remuneration	Compensation Report 2023
2-21	Annual total compensation ratio	Compensation Report 2023	b. report the ratio of the percentage increase in annual total compensation for the organization’s highest-paid individual to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual)	Information unavailable/ incomplete	We didn't calculate the ratio prior to the disclosure in the 2023 report, therefore we can not report on the percentage increase of the ratio. Since the ratio will be calculated and disclosed for the first time this year, we will only be able to disclose the percentage increase of the ratio in the 2024 Compensation Report.
2-22	Statement on sustainable development strategy	Sustainability Report 2023: Sustainability at ABB, CEO Letter
2-23	Policy commitments	Sustainability Report 2023: Integrity and transparency, We embed a culture of Integrity and transparency Sustainability Report 2023: Integrity and transparency Sustainability Report 2023: Appendix, Approach to reporting Sustainability Report 2023 : Social progress, Human rights and labor standards Sustainability Report 2023 : Social progress, Diversity and inclusion Group Website: https://global.abb/group/en/about/integrity https://global.abb/group/en/sustainability/social-progress#humanrights https://global.abb/group/en/sustainability/policies--statements-and-declarations/human-rights-policy-and-statement https://global.abb/group/en/sustainability/policies--statements-and-declarations/modern-slavery-and-human-trafficking-statement https://global.abb/group/en/about/supplying/code-of-conduct https://global.abb/group/en/about/supplying/responsible-minerals https://global.abb/group/en/about/supplying/responsible-sourcing
2-24	Embedding policy commitments	Sustainability Report 2023: Sustainability at ABB, Sustainability governance Sustainability Report 2023: Integrity and transparency, We embed a culture of integrity and transparency Sustainability Report 2023: Integrity and transparency Sustainability Report 2023: Appendix, Approach to reporting Sustainability Report 2023: Social progress, Human rights and labor standards Sustainability Report 2023: Social progress, Diversity and inclusion Integrated Report 2023 Group Website: https://global.abb/group/en/about/integrity https://global.abb/group/en/about/integrity/commitment https://global.abb/group/en/about/integrity/training-and-communications https://global.abb/group/en/sustainability/policies--statements-and-declarations/human-rights-policy-and-statement https://global.abb/group/en/sustainability/policies--statements-and-declarations/modern-slavery-and-human-trafficking-statement https://global.abb/group/en/about/supplying/code-of-conduct https://global.abb/group/en/about/supplying/responsible-minerals https://global.abb/group/en/about/supplying/responsible-sourcing
2-25	Processes to remediate negative impacts	Sustainability Report 2023: Sustainability at ABB, Sustainability governance Sustainability Report 2023: Integrity and transparency, We embed a culture of integrity and transparency Sustainability Report 2023: Integrity and transparency Sustainability Report 2023: Integrity and transparency, Responsible sourcing Sustainability Report 2023: Appendix, Approach to reporting Sustainability Report 2023: Social progress, Human rights and labor standards Sustainability Report 2023: Social progress, Diversity and inclusion Group Website: https://global.abb/group/en/about/integrity https://global.abb/group/en/about/integrity/resolving-issues https://global.abb/group/en/about/integrity/reporting-channels
2-26	Mechanisms for seeking advice and raising concerns	Integrated Report 2023 Sustainability Report 2023: Sustainability at ABB, Sustainability Governance Sustainability Report 2023: Social progress, Human rights and labor standards Group Website: https://global.abb/group/en/about/integrity/training-and-communications https://global.abb/group/en/about/integrity/faq
2-27	Compliance with laws and regulations	No significant instances of non-compliance with laws and regulations to report for 2023.
2-28	Membership associations		a. report industry associations, other membership associations, and national or international advocacy organizations in which it participates in a significant role.	Information unavailable/ incomplete	Currently under review.
2-29	Approach to stakeholder engagement	Sustainability Report 2023: Sustainability at ABB, Materiality Sustainability Report 2023: We promote social progress, Stakeholder engagement
2-30	Collective bargaining agreements	Sustainability report 2023: Social progress, Human rights and labor standards

	Disclosure	Location	ABB omission statements
			Requirement(s) omitted	Reason	Explanation
3-1	Process to determine material topics	Sustainability Report 2023: Sustainability at ABB, Materiality Sustainability Report 2023: Social progress, Human rights and labor standards
3-2	List of material topics	Sustainability Report 2023: Sustainability at ABB, Materiality Sustainability Report 2023: Social progress, Human rights and labor standards Sustainability Report 2023: Appendix, Material topic and impact descriptions
ECONOMIC PERFORMANCE
3-3	Management of material topics	Sustainability Report 2023: Sustainability at ABB, Materiality Sustainability Report 2023: Appendix, Material topic and impact descriptions
201-1	Direct economic value generated and distributed	a. We do not disclose or explicitly state the term 'EVG&D.' The below refers to the metrics defined in each section: i) Revenue - 29,363 (2311A) b. See above.	a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization’s global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components: ii. Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; iii. Economic value retained: ‘direct economic value generated’ less ‘economic value distributed’. b. Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance.	Information unavailable/incomplete	a) We do not disclose or explicitly state the term "EVG&D". a. ii: We don't present any of the components as stated. Operating costs could be the combination of certain financial statement line items. Employee wages and benefits are components of several separate financial statement line items, payments to providers of capital (debt/dividends) would be on the cash flow statement, and then payments to government by country and community investments are not disclosed or tracked at that level. a. iii: Not disclosed in financial statements b: see above
201-2	Financial implications and other risks and opportunities due to climate change	Sustainability Report 2023: TCFD recommendations report Sustainability Report 2023: EU Taxonomy report
201-3	Defined benefit plan obligations and other retirement plans	Financial Report 2023: note 17	c. If a fund set up to pay the plan’s pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any, by which the employer hopes to achieve full coverage. d. Percentage of salary contributed by employee or employer. e. Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact.	Confidentiality constraints	c. Funding strategy will vary by plan, influenced by the legislative framework in each country. Funding strategy is often negotiated with plan fiduciaries and the company does not want to publish any statement on strategy which might influence those negotiations. This information will therefore not be disclosed on confidentiality grounds. d. The percentage of salary contributed by employee and employer will vary for each plan. Disclosing an average figure would be meaningless without a full breakdown of employees by country and seniority. Disclosing details on a plan by plan basis would disclose details of ABB's overall remuneration which we wish to keep confidential. e. Disclosing this information at an aggregate level would be meaningless without a full breakdown of employees by country and employment status. Disclosing details on a plan by plan basis would disclose details of ABB's overall remuneration which we wish to keep confidential.
201-4	Financial assistance received from government	c. Financial Report 2023: Organizational Structure	a. Total monetary value of financial assistance received by the organization from any government during the reporting period, including: i. tax relief and tax credits; ii. subsidies; iii. investment grants, research and development grants, and other relevant types of grant; iv. awards; v. royalty holidays; vi. financial assistance from Export Credit Agencies (ECAs); vii. financial incentives; viii. other financial benefits received or receivable from any government for any operation. b. The information in 201-4-a by country.	Not applicable	a. Government assistance is a required disclosure, if material. As it is not material to ABB, there is no disclosure related to government assistance. b. We are not required to disclose this by country.
MARKET PRESENCE
3-3	Management of material topics	Financial Report 2023: Management overview
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	ABB's 100k population spans 90+ countries with signifigant population in the majority of the countries. Minimum wage rules are defined by the local CBA agreements and/or local legislation of the 90+ counties in which ABB has employees. ABB is compliant to the standards set-fourth in the CBA agreements and/or compliant to local legislation with regard to minimum wage rules.	a. When a significant proportion of employees are compensated based on wages subject to minimum wage rules, report the relevant ratio of the entry level wage by gender at significant locations of operation to the minimum wage. b. When a significant proportion of other workers (excluding employees) performing the organization’s activities are compensated based on wages subject to minimum wage rules, describe the actions taken to determine whether these workers are paid above the minimum wage. c. Whether a local minimum wage is absent or variable at significant locations of operation, by gender. In circumstances in which different minimums can be used as a reference, report which minimum wage is being used. d. The definition used for ‘significant locations of operation’.	Information unavailable/incomplete	In order to operate in over 90 countries, ABB must adhere to the local employment laws, regulations, and reporting standards of each country. These local country requirements are the responsibility of the applicable country HR, HR Services, employment law and compliance groups to ensure that ABB is compliant with each country’s regulatory and employment law requirements. Unless required by law, ABB does not require all local country reporting to be stored or aggregated at Global Corporate level given the thousands of requirements that are maintained at a local level.
202-2	Proportion of senior management hired from the local community		a. Percentage of senior management at significant locations of operation that are hired from the local community. b. The definition used for ‘senior management’. c. The organization’s geographical definition of ‘local’. d. The definition used for ‘significant locations of operation’.	Information unavailable/incomplete	We do not collect data regarding this disclosure at the global level but we are investigating the feasibility of doing this in the future.
PROCUREMENT PRACTICES
3-3	Management of material topics	For disclosures: Sustainability Report 2023: Preserving resources, We preserve resources Sustainability Report 2023: Integrity and transparency, Responsible sourcing Sustainability Report 2023: Integrity and transparency, We embed a culture of integrity and transparency For policies: ABB Supplier Code of Conduct ABB Code of Conduct: Working with suppliers ABB General Terms and Conditions ABB Conflict Minerals Policy ABB Human rights Policy and Due Diligence Framework
204-1	Proportion of spending on local suppliers		a. Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation (such as percentage of products and services purchased locally). b. The organization’s geographical definition of ‘local’. c. The definition used for ‘significant locations of operation’.	Information unavailable/incomplete	This is managed locally and data is not consolidated at group level. Data reported at group level will show the budget split between the different regions (Europe, AMEA, AMC), but is not differentiated between local and non-local spend.
ANTI-CORRUPTION
3-3	Management of material topics	Sustainability Report 2023: Integrity and transparency Integrated Report 2023: We embed a culture of integrity and transparency along the extended value chain, Anti-Bribery and Anti-Corruption
205-1	Operations assessed for risks related to corruption		a. Total number and percentage of operations assessed for risks related to corruption.	Information unavailable/incomplete	We do not consider this for reporting as of 2023.
205-2	Communication and training about anti-corruption policies and procedures	a. 100% - governance body members = EC	b. Total number and percentage of employees that the organization’s anti-corruption policies and procedures have been communicated to, broken down by employee category and region. c. Total number and percentage of business partners that the organization’s anticorruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organization’s anti-corruption policies and procedures have been communicated to any other persons or organizations. d. Total number and percentage of governance body members that have received training on anti-corruption, broken down by region. e. Total number and percentage of employees that have received training on anticorruption, broken down by employee category and region.	Information unavailable/incomplete	We do not consider this for reporting as of 2023.
205-3	Confirmed incidents of corruption and actions taken		a. Total number and nature of confirmed incidents of corruption. b. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption. c. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption. d. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.	Confidentiality constraints	Not reported publicly on the basis of confidentiality/legal privilege, unless required by authorities/regulators.
ANTI-COMPETITIVE BEHAVIOR
3-3	Management of material topics	Integrated Report 2023: We embed a culture of integrity and transparency along the extended value chain
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices		a. Number of legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant. b. Main outcomes of completed legal actions, including any decisions or judgements.	Confidentiality constraints	Not reported publicly on the basis of confidentiality/legal privilege, unless required by authorities/regulators.
TAX
3-3	Management of material topics	ABB Tax Policy
207-1	Approach to tax	ABB Tax Policy
207-2	Tax governance, control, and risk management	ABB Tax Policy
207-3	Stakeholder engagement and management of concerns related to tax	ABB Tax Policy
207-4	Country-by-country reporting		a. All tax jurisdictions where the entities included in the organization’s audited consolidated financial statements, or in the financial information filed on public record, are resident for tax purposes. b. For each tax jurisdiction reported in Disclosure 207-4-a: i. Names of the resident entities; ii. Primary activities of the organization; iii. Number of employees, and the basis of calculation of this number; iv. Revenues from third-party sales; v. Revenues from intra-group transactions with other tax jurisdictions; vi. Profit/loss before tax; vii. Tangible assets other than cash and cash equivalents; viii. Corporate income tax paid on a cash basis; ix. Corporate income tax accrued on profit/loss; x. Reasons for the difference between corporate income tax accrued on profit/loss and the tax due if thestatutory tax rate is applied to profit/loss before tax. c. The time period covered by the information reported in Disclosure 207-4.	Confidentiality constraints	ABB discloses consolidated tax information for ABB Group covering all operations worldwide, as required. ABB also submits statutory financial statements locally, inclusive of tax balances and disclosures, as required. Data per Country-by-Country report are commercially sensitive. Our competitors generally do not publish them. ABB must balance its responsibilities as a compliant taxpayer in each and every country in which it operates with the need to support competitive business growth.
MATERIALS
3-3	Management of material topics	Sustainability Report 2023: Preserving resources, We preserve resources Sustainability Report 2023: Preserving resources, Circularity Sustainability Report 2023: Preserving resources, Waste and water management
301-1	Materials used by weight or volume	Sustainability Report 2023: Appendix, GRI disclosures table	Breakdown of materials used by weight and volume into non-renewable materials and renewable materials.	Information unavailable/incomplete	We publish the weight of the four main material groups which make up the main share of our products’ weight. Other materials are omitted due to their insignificance in weight. The requirement to distinguish the materials into renewable/non-renewable was reviewed; as the ABB Circularity framework requires to report data on material flows at a higher level, it was agreed not to integrate such distinction in the framework, and we therefore report accordingly. In the light of upcoming regulations with similar requirements, we will evaluate this decision again when needed and based on these requirements’ materiality to ABB.
301-2	Recycled input materials used		a. Percentage of recycled input materials used to manufacture the organization's primary products and services.	Information unavailable/incomplete	A review of this indicator for integration into the ABB Circularity framework has been conducted. As the ABB Circularity framework requires to report data on material flows at a higher level, it was agreed not to integrate such distinction in the framework, and we therefore report accordingly. In the light of upcoming regulations with similar requirements, we will evaluate this decision again when needed and based on these requirements’ materiality to ABB.
301-3	Reclaimed products and their packaging materials		a. Percentage of reclaimed products and their packaging materials for each product category. b. How the data for this disclosure have been collected.	Information unavailable/incomplete	A review of this indicator for integration into the ABB Circularity framework has been conducted. As the ABB Circularity framework requires to report data on material flows at a higher level, it was agreed not to integrate such distinction in the framework, and we therefore report accordingly. In the light of upcoming regulations with similar requirements, we will evaluate this decision again when needed and based on these requirements’ materiality to ABB.
ENERGY
3-3	Management of material topics	Sustainability Report 2023: Low-carbon society, We enable a low-carbon society Sustainability Report 2023: Low-carbon society, Customer emissions Sustainability Report 2023: Low-carbon society, ABB emissions Sustainability Report 2023: Low-carbon society, Supplier emissions Sustainability Report 2023: Appendix, Approach to reporting Sustainability Report 2023: Appendix, SASB disclosure table
302-1	Energy consumption within the organization	• Sustainability Report 2023: Appendix, GRI disclosures table	Non-renewable fuel sources can include fuel for vehicles that are owned or controlled by the organization. a. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used. b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used. c. In joules, watt-hours or multiples, the total: iv. steam consumption d. In joules, watt-hours or multiples, the total: ii. heating sold iii. cooling sold iv. steam sold	Information unavailable/incomplete	Measuring energy use of our own fleet of leased vehicles is under review. Instead of disclosing total fuel consumption split by non-renewable and renewable sources, we report total energy consumption. Total consumption per fuel is covered in total energy consumption. To the best of our knowledge, no steam is used. To the best of our knowledge, we do not sell heating, cooling or steam.
302-2	Energy consumption outside of the organization		a. Energy consumption outside of the organization, in joules or multiples. b. Standards, methodologies, assumptions, and/or calculation tools used. c. Source of the conversion factors used.	Information unavailable/incomplete	We calculate our scope 3 emissions in disclosure 305-3. Some categories of the scope 3 emissions are based on the energy consumption outside the organization. We do not report on this energy consumption yet. However, we are reviewing the option to extract this information from our scope 3 emissions calculation.
302-3	Energy intensity	• Sustainability Report 2023: Appendix, GRI disclosures table
302-4	Reduction of energy consumption		a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples. b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all. c. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it. d. Standards, methodologies, assumptions, and/or calculation tools used.	Information unavailable/incomplete	Reported locally in a non-standardized way, which makes it difficult to aggregate. Method is under review.
302-5	Reductions in energy requirements of products and services		a. Reductions in energy requirements of sold products and services achieved during the reporting period, in joules or multiples. b. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it. c. Standards, methodologies, assumptions, and/or calculation tools used.	Information unavailable/incomplete	This information is currently not collected at group level due to the size and complexity of ABB’s portfolio of products, system and services.
EMISSIONS
3-3	Management of material topics	Sustainability Report 2023: Low-carbon society, We enable a low-carbon society Sustainability Report 2023: Low-carbon society, Customer emissions Sustainability Report 2023: Low-carbon society, ABB's own emissions Sustainability Report 2023: Low-carbon society, Supplier emissions Sustainability Report 2023: Appendix, Approach to reporting
305-1	Direct (Scope 1) GHG emissions	Sustainability Report 2023: Appendix, GRI disclosures table
305-2	Energy indirect (Scope 2) GHG emissions	Sustainability Report 2023: Appendix, GRI disclosures table
305-3	Other indirect (Scope 3) GHG emissions	Sustainability Report 2023: Appendix, GRI disclosures table
305-4	GHG emissions intensity	Sustainability Report 2023: Appendix, GRI disclosures table
305-5	Reduction of GHG emissions	Sustainability Report 2023: Appendix, GRI disclosures table
305-6	Emissions of ozone-depleting substances (ODS)		a. Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) equivalent. b. Substances included in the calculation. c. Source of the emission factors used. d. Standards, methodologies, assumptions, and/or calculation tools used.	Information unavailable/incomplete	This indicator is being reviewed. We expect to disclose data next year. Ozone-depleting substances (ODS) are included in ABB List of Prohibited and Restricted Substances. We measure leakage of refrigerants from cooling systems.
305-7	Nitrogen oxides (NO_x), sulfur oxides (So_x), and other significant air emissions	Sustainability Report 2023: Appendix, GRI disclosures table	a. Significant air emissions, in kilograms or multiples, for each of the following: iii. Persistent organic pollutants (POP) v. Hazardous air pollutants (HAP) vi. Particulate matter (PM) c. Standards, methodologies, assumptions, and/or calculation tools used.	Not applicable	We do not report air emissions from POP, HAP and PM at group level, since such emissions are not material to ABB. Where they may occur, they are managed in accordance with local legislation and environmental permits.
SUPPLIER ENVIRONMENTAL ASSESSMENT
3-3	Management of material topics	ABB Supplier Code of Conduct
308-1	New suppliers that were screened using environmental criteria	All new suppliers must follow a registration and qualification process before being able to become a supplier to ABB. Suppliers following the full qualification process are screened on environmental criteria. This is 54 percent of all suppliers.
308-2	Negative environmental impacts in the supply chain and actions taken	Number of suppliers assessed for environmental impacts is 3104.	b. Number of suppliers identified as having significant actual and potential negative environmental impacts. c. Significant actual and potential negative environmental impacts identified in the supply chain. d. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment. e. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why.	Information unavailable/incomplete	As part of SSBM we have on-site assessment and review adherence to regulatory and ABB requirements. We request to our suppliers to implement an corrective action plan and follow-up on the progress. Due to sensitivity we do not report externally on findings related to this topic. We only provide an overall overview of suppliers assessed and risks mitigated, and the number of suppliers with who we have terminated our business relationship.
EMPLOYMENT
3-3	Management of material topics	Sustainability Report 2023: Social progress, Diversity and inclusion
401-1	New employee hires and employee turnover	Sustainability Report 2023: Social progress, Diversity and inclusion	Breakdowns by age group	Information unavailable/incomplete	We are adapting the global age group mapping to enable reporting against this indicator and it will be available in 2024.
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	The opportunity for stock ownership is offered by participation in either the Employee Share Acquisition Program (ESAP), or the Long-Term Incentive Plan (LTIP in form of a Performance Share Plan or Restricted Share Plan). The opportunity for stock ownership is the same for permanent full-time and permanent part-time employees at ABB. This is the case in all ABB locations where ESAP is offered.	f. Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation. These include, as a minimum: i. life insurance; ii. health care; iii. disability and invalidity coverage; iv. parental leave; v. retirement provision; vii. others. g. The definition used for ‘significant locations of operation’.	Confidentiality constraints	Due to senstitivity, such information is not disclosed. ABB meets all local regulatory requirements in terms of providing access to benefits to temporary or part time workers. In terms of "vi. stock ownership" any stock program at ABB is equally offered to permanent full-time and permanent part-time employees in the same way, while they are not offered to temporary employees.
401-3	Parental leave	100% of our employees are entitled to parental leave	b. Total number of employees that took parental leave, by gender. c. Total number of employees that returned to work in the reporting period after parental leave ended, by gender. d. Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender. e. Return to work and retention rates of employees that took parental leave, by gender.	Information unavailable/incomplete	Currently, we are not able to globally report on the requested parental leave related data items, since related processes are managed locally. As it is the case for other time management and absence management items, data processes are managed locally due to the various practices and legal constraints specific to each country. Considering the sum of local characteristics and specificities, we have yet not been able to align a global reporting that allows to provide comprehensive date for requirements under b./c./d./e. We are reviewing the requirements to enable reporting against the all requirements of the GRI indicator in the future.
LABOR/MANAGEMENT RELATIONS
3-3	Management of material topics	ABB’s relationship with its employee representatives is governed by law and regulations. In line with ABB’s culture, we are overall maintaining a transparent and trust-based relationship, which allows for early engagement and valuable discussions. Our policy respects the right of all personnel to form and join trade unions of their choice and to bargain collectively.
402-1	Minimum notice periods regarding operational changes	a. ABB is following the respective legal and regulatory requirements for the engagement of emplyoee representatives in relevant planned organizational changes, which affect employees. In general affected employees are informed at the beginning of any such processes. b. In most of the collective bargaining the agreements this is the case.
OCCUPATIONAL HEALTH AND SAFETY
3-3	Management of material topics	For disclosures: Sustainability Report 2023: Social progress, Health and safety For policies: ABB Supplier Code of Conduct ABB General Terms and Conditions ABB Code of Conduct, Health and safety ABB Policy on Health, Safety, Environment, Security and Sustainability
403-1	Occupational health and safety management system	For disclosures: Sustainability Report 2023: Appendix, Approach to reporting Sustainability Report 2023: Social progress, Health and safety For policies: ABB Supplier Code of Conduct ABB General Terms and Conditions ABB Code of Conduct, Health and safety ABB Policy on Health, Safety, Environment, Security and Sustainability
403-2	Hazard identification, risk assessment, and incident investigation	Sustainability Report 2023: Appendix, Approach to reporting Sustainability Report 2023: Social progress, Health and safety ABB Code of conduct
403-3	Occupational health services	Where required by law and regulations ABB has the necessary occupational health services which are certified by local regulations.
403-4	Worker participation, consultation, and communication on occupational health and safety	Sustainability Report 2023: Social progress, Health and safety
403-5	Worker training on occupational health and safety	Sustainability Report 2023: Social progress, Health and safety
403-6	Promotion of worker health	Sustainability Report 2023: Social progress, Health and safety
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Sustainability Report 2023: Social progress, Health and safety
403-8	Workers covered by an occupational health and safety management system	a. i: 100% b. ii: 100% c. iii: 100% d. No workers have been excluded. e. The management system is mandatory for all employees and contractors. The total coverage is estimated to be 99% as there will be theoretically new acquisitions who have not implemented the Management System yet.
403-9	Work-related injuries	a. Sustainability Report 2023: Appendix, GRI disclosures table b. Sustainability Report 2023: Appendix, GRI disclosures table c. Sustainability Report 2023: Appendix, GRI disclosures table d. Sustainability Report 2023: Appendix, GRI disclosures table e. Rates calculated based on 200,000 hours worked. f. No workers have been excluded from this disclosure. g. For the LTIFR calculation we use the total workforce which is a combined number of ABB employees and embedded contractors (not employees but their work and/or workplace is controlled by the organization). The employee numbers we receive from ABACUS as FTE. The contractor hours are collected on site level and each month reported. LTIFR includes lost time injuries and illnesses, and serious injuries, but excludes fatalities. All hazards and incidents are being investigated and action plans are formulated and executed after investigations. As a result of mergers and acquisitions, there may always be a percentage of employees not yet covered by the HSE programs and therefore by this disclosure.
403-10	Work-related ill health		a. For all employees: i. The number of fatalities as a result of work-related ill health; ii. The number of cases of recordable work-related ill health; iii. The main types of work-related ill health. b. For all workers who are not employees but whose work and/or workplace is controlled by the organization: i. The number of fatalities as a result of work-related ill health; ii. The number of cases of recordable work-related ill health; iii. The main types of work-related ill health. c. The work-related hazards that pose a risk of ill health, including: i. how these hazards have been determined; ii. which of these hazards have caused or contributed to cases of ill health during the reporting period; iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls. d. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded. e. Any contextual information necessary tO understand how the data have been compiled, such as any standards, methodologies, and assumptions used.	Information unavailable/incomplete	Data is not qualitatively sufficient. Process to capture data under development.
TRAINING AND EDUCATION
3-3	Management of material topics	ABB Human Rights policy and due diligence statement ABB Code of Conduct, Fair employment, diversity & inclusion Sustainability Report 2023: Social progress, Diversity and inclusion Integrated Report 2023: Performance, We promote social progress, Diversity & inclusion and employee engagement ABB Group website: Diversity and inclusion ABB Group website: Sustainability Agenda
404-1	Average hours of training per year per employee	Sustainability Report 2023: Appendix, GRI disclosures table
404-2	Programs for upgrading employee skills and transition assistance programs		a. Type and scope of programs implemented and assistance provided to upgrade employee skills. b. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment.	Information unavailable/incomplete	Data are fragmented in local systems. There will be an analysis in the upcoming periods to check the feasibility of collecting and reporting on this data.
404-3	Percentage of employees receiving regular performance and career development reviews	Sustainability Report 2023: Appendix, GRI disclosures table
NON-DISCRIMINATION
3-3	Management of material topics	For disclosures: Sustainability Report 2023: Social progress, Human rights and labor standards Sustainability Report 2023: Social progress, Diversity and inclusion Sustainability Report 2023: Integrity and transparency For policies: ABB Code of Conduct ABB Human Rights Policy and Due Diligence Framework ABB Ltd Modern Slavery Statement ABB Supplier Code of Conduct
406-1	Incidents of discrimination and corrective actions taken	Sustainability Report 2023: Appendix, GRI disclosures table	b. Status of the incidents and actions taken with reference to the following: ii. Remediation plans being implemented; iii. Remediation plans that have been implemented, with results reviewed through routine internal management review processes;	Confidentiality constraints	The information is confidential and subject to legal privilege, and not being reported as of 2023.
FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING
3-3	Management of material topics	ABB Human Rights Policy and Due Diligence Framework
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	ABB has a rigorous approach to identify countries and commodities where amongst other risks, risk to workers' rights to exercise freedom of association or collective bargaining is at risk. This has resulted in a list of focus countries and high-risk commodities. Type of operations: suppliers of direct and raw materials. Focus countries: Argentina, Brazil, Bulgaria, China, Colombia, India, Indonesia, Malaysia, Mexico, Peru, Poland, Saudi Arabia, South Africa, Thailand, Turkye, Vietnam We conduct on-site assessments. If suppliers are not following requirements on freedom of association and collective bargaining, we request our suppliers to implement a corrective action plan and follow-up on the progress. Regarding our operations, we conduct human rights site assessment as part of our annual internal governance and assurance program. The human rights element includes labor rights and is part of regular assessment within the HSE/Sustainability assessment procedures. If any elements do not meet the required standards, the responsible manager has to identify OFI (opportunity for improvement) or NC (non conformity) requiring specific action plan to manage the NC.
CHILD LABOR
3-3	Management of material topics	Sustainability Report 2023: Social progress, Human rights and labor standards Sustainability Report 2023: Integrity and transparency, Responsible sourcing Regarding our operations, we conduct human rights site assessment as part of our annual internal governance and assurance program. The human rights element includes child labor and is part of regular assessment within the HSE/Sustainability assessment procedures. If any elements do not meet the required standards, the responsible manager has to identify OFI (opportunity for improvement) or NC (non conformity) requiring specific action plan to manage the NC.
408-1	Operations and suppliers at significant risk for incidents of child labor		a. Operations and suppliers considered to have significant risk for incidents of: i. child labor; ii. young workers exposed to hazardous work. b. Operations and suppliers considered to have significant risk for incidents of child labor either in terms of: i. type of operation (such as manufacturing plant) and supplier; ii. countries or geographic areas with operations and suppliers considered at risk. c. Measures taken by the organization in the reporting period intended to contribute to the effective abolition of child labor.	Information unavailable/incomplete	During 2023 we undertook business specific reviews of our salient human rights issues and analyses of our human rights due diligence processes, and validated our conclusions through internal and external stakeholder engagement. This work confirmed child labor as a salient human rights issue for ABB, focused on our extended supply chain, rather than as a significant risk in our own operations. In the supply chain, we continued our work to ensure responsible sourcing of conflict minerals and other minerals of interest.
FORCED OR COMPULSORY LABOR
3-3	Management of material topics	Sustainability Report 2023: Social progress, Human rights and labor standards Sustainability Report 2023: Integrity and transparency, Responsible sourcing
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Sustainability Report 2023: Social progress, Human rights and labor standards Sustainability Report 2023: Integrity and transparency, Responsible sourcing
SECURITY PRACTICES
3-3	Management of material topics	ABB has a group of internal security managers globally, who provide expertise to the business management in the areas of travel risk, security risk and crisis response. The management of third-party private security companies is the responsibility of the local site management.
410-1	Security personnel trained in human rights policies or procedures	All internal security managers have received internal training in the organization's human rights policies and their application to security.	b. Whether training requirements also apply to third-party organizations providing security personnel.	Information unavailable/incomplete	ABB internal security personnel have been trained on security and human rights principles. All contracts with third-party security personnel carry a clause to confirm that the third-party abides by the voluntary principle on security and human rights. Due to the management of third-party private security companies on a local level, detailed information is currently not available on group level.
RIGHTS OF INDIGENOUS PEOPLES
3-3	Management of material topics	Sustainability Report 2023: Social progress, Human rights and labor standards
411-1	Incidents of violations involving rights of indigenous peoples	Sustainability Report 2023: Social progress, Human rights and labor standards
LOCAL COMMUNITIES
3-3	Management of material topics	Sustainability Report 2023: Social progress, Community engagement
413-1	Operations with local community engagement, impact assessments, and development programs		a. Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of: i. social impact assessments, including gender impact assessments, based on participatory processes; ii. environmental impact assessments and ongoing monitoring; iii. public disclosure of results of environmental and social impact assessments; iv. local community development programs based on local communities’ needs; v. stakeholder engagement plans based on stakeholder mapping; vi. broad based local community consultation committees and processes that include vulnerable groups; vii. works councils, occupational health and safety committees and other worker representation bodies to deal with impacts; viii. formal local community grievance processes	Information unavailable/incomplete	Managed locally, global and coordinated process not available. Some question included in annual social reporting, but not systematicall released. WE have a high level focus, not able to release data at local level. We report more than 400 projects therefore it is not possible to report collectively on the impact of diverse projects run in more than 40 countries.
413-2	Operations with significant actual and potential negative impacts on local communities		a. Operations with significant actual and potential negative impacts on local communities, including: i. the location of the operations; ii. the significant actual and potential negative impacts of operations	Information unavailable/incomplete	Managed locally, global and coordinated process not available. Question included in annual social reporting, but not meaningful answers. No process and systematic impact analysis (impacts including social and environment)
SUPPLIER SOCIAL ASSESSMENT
3-3	Management of material topics	Sustainability Report 2023: Integrity and transparency, Responsible sourcing
414-1	New suppliers that were screened using social criteria	All new suppliers must follow a registration and qualification process before being able to become a supplier to ABB. Suppliers following the full qualification process are screened on social criteria. This is 54 percent of all new suppliers.
414-2	Negative social impacts in the supply chain and actions taken	Number of suppliers assessed for social impacts is 3014.	b. Number of suppliers assessed for social impacts. Number of suppliers identified as having significant actual and potential negative social impacts. c. Significant actual and potential negative social impacts identified in the supply chain. d. Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment. e. Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why.		As part of SSBM we have on-site assessment and review adherence to regulatory and ABB requirements. We request to our suppliers to implement an corrective action plan and follow-up on the progress. Due to sensitivity we do not report externally on findings related to this topic. We only provide an overall overview of suppliers assessed and risks mitigated, and the number of suppliers with who we have terminated our business relationship.
PUBLIC POLICY
3-3	Management of material topics	ABB Code of Conduct: Working with governments
415-1	Political contributions	Sustainability Report 2023: Appendix, GRI disclosures table	b. If applicable, how the monetary value of in-kind contributions was estimated.	Not applicable	ABB funds, property or services must not be used to make political donations or support any candidate for political office,or political party, official or committee anywhere in the world.
CUSTOMER PRIVACY
3-3	Management of material topics	ABB Code of conduct: Privacy and personal data
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data		a. Total number of substantiated complaints received concerning breaches of customer privacy, categorized by: i. complaints received from outside parties and substantiated by the organization; ii. complaints from regulatory bodies. b. Total number of identified leaks, thefts, or losses of customer data. c. If the organization has not identified any substantiated complaints, a brief statement of this fact is sufficient.	Confidentiality constraints	Confidentiality constraints: Further to this, we deem this information confidential, hence it is not disclosed at this time.

SASB

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SASB - Electrical & Electronic Equipment
Topic	Metric	Unit of Measure	Code	2023 ABB answer
Energy Management	a. Total Energy Consumed	Gigajoules (GJ), Percentage (%)	RT-EE-130a.1	4672043 GJ
	b. Percentage Grid Electricity			63.5%
	c. Percentage Renewable			64%
Hazardous Waste Management	a. Amount of hazardous waste generated, percentage recycled	Metric tons (t), Percentage (%)	RT-EE-150a.1	5,321 metric tons; 40%
Hazardous Waste Management	b. Number and aggregate quantity of reportable spills, quantity recovered	Number, Kilogrammes (kg)	RT-EE-150a.2	1 spill, 350 liters of oil, not recovered.
Product Safety	a. Number of recalls issued, total units recalled	Number	RT-EE-250a.1	As of 2023, this number is not available on an aggregated level at ABB.
Product Safety	b. Total amount of monetary losses as a result of legal proceedings associated with product safety	Presentation currency	RT-EE-250a.2	Not applicable. Due to NDA agreements with third parties, we are unable to disclose monetary values resulting from legal proceedings with these third parties.
Product Lifecycle Management	a. Percentage of products by revenue that contain IEC 62474 declarable substances	Percentage (%) by revenue	RT-EE-410a.1	As of 2023, we are unable to respond to this question. Please refer to the section “Circularity” in the Sustainability Report 2023.
	b. Percentage of eligible products, by revenue, certified to an energy efficiency certification	Percentage (%) by revenue	RT-EE-410a.2	Only applicable to North America products. All ABB products are included in point c.
	c. Revenue from renewable energy related and energy efficiency related products	Presentation currency	RT-EE-410a.3	Using the EU taxonomy as reference: In 2023, ABB reached a 6% Taxonomy-aligned revenue under the Climate Change Mitigation environmental objective that covers partially this requirement. For further details please refer to ABB's EU Taxonomy disclosures in the ABB Sustainability Report 2023.
Materials sourcing	a. Description of the management risks associated with the use of critical materials	N/A	RT-EE-440a.1	Please refer to the sections “Circularity” and “Responsible sourcing” in the Sustainability Report 2023.
Business ethics	Description of policies and practices for prevention of:
	a. Corruption and bribery and anti-competitive behaviour	N/A	RT-EE-510a.1	Please refer to the section “Integrity and transparency” in the Sustainability and Integrated Reports 2023.
	b. Total amount of monetary losses as a result of legal proceedings associated with bribery or corruption	Presentation currency	RT-EE-510a.2	Nil in 2023 (subject to any pending resolution with German authorities and the meaning of this question).
	c. Total amount of monetary losses as a result of legal proceedings associated with anti-competitive behaviour regulations	Presentation currency	RT-EE-510a.3	We are unable to disclose monetary values resulting from legal proceedings associated with anti-competitive behavior regulations.
Activity Metrics	a. Number of units produced (Production should be disclosed as number of units produced by product category, where relevant product categories include energy generation, energy delivery, and lighting and indoor climate control electronics.)	Number	RT-EE-000.A	Please refer to the section “Analysis of results of operations” in the Financial Report 2023.
Activity Metrics	b. Number of Employees	Number	RT-EE-000.B	110,442

1. For the purpose of consistency, the number of employees is reflected in headcount in the Sustainability Report 2023.

TCFD

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The TCFD recommendations report can be found in the "Appendix" of our latest Sustainability Report.

EU Taxonomy

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EU Taxonomy: Disclosures for financial year 2023 can be found in the "Appendix" of our latest Sustainability Report.

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