7.5 GRI Standards – key topics and boundaries Sustainability topics SDGs DEGREE GRI Standard Sustainable product design and R ESOURCE EFFICIENCY lifecycle management1 Waste and hazardous substance R ESOURCE EFFICIENCY GRI Standard 306 management Waste (2020) Sustainable handling of R ESOURCE EFFICIENCY GRI Standard 301 natural resources and material Materials efficiency GRI Standard 302 Energy GRI Standard 303 Water and Effluents (2018) GRI Standard 306 Waste (2020) Diversity, equity, and inclusion E QUITY GRI Standard 405 Diversity and Equal Opportunity GRI Standard 406 Non-Discrimination Future of work E QUITY GRI Standard 401 E MPLOYABILITY Employment GRI Standard 403 Occupational Health and Safety (2018) GRI Standard 404 Training and Education GRI Standard 405 Diversity and Equal Opportunity GRI Standard 406 Non Discrimination Employee development E QUITY GRI Standard 404 E MPLOYABILITY Training and Education Employee health and safety E MPLOYABILITY GRI Standard 403 Occupational Health and Safety (2018) 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 145