7.5 GRI Standards – key topics and boundaries 7.5 GRI Standards – key topics and boundaries Sustainability topics SDGs DEGREE GRI Standard Climate action1 D ECARBONIZATION GRI Standard 305 Emissions Innovation and business model D ECARBONIZATION GRI Standard 201 R ESOURCE EFFICIENCY Economic Performance G OVERNANCE Cybersecurity and data E THICS management Social and ecological standards G OVERNANCE GRI Standard 414 in the supply chain Supplier Social Assessment GRI Standard 308 Supplier Environmental Assessment Corporate governance and G OVERNANCE GRI Standard 413 sustainability leadership Local communities Partner management and G OVERNANCE GRI Standard 203 collaboration D ECARBONIZATION Indirect Economic Impacts ESG risk management G OVERNANCE GRI Standard 201 E THICS Economic Performance Compliance management G OVERNANCE GRI 2-27 E THICS Compliance with laws and regulations GRI Standard 205 Anti-Corruption GRI Standard 206 Anti-Competitive Behavior GRI Standard 408 Child Labor GRI Standard 409 Forced or Compulsory Labor 1 Top 2 material sustainability topics. Result of the assessment of organizational impacts (inside-out, i.e., on the environment and society), stakeholder relevance and business criticality (outside-in). The detailed GRI Standard Index 2021 is available on our Sustainability website. SIEMENS SUSTAINABILITY REPORT 2023 144