GRI Content Index

Global Reporting Initiative (GRI)

The Global Reporting Initiative (GRI) is one of the world's most widely used reporting frameworks for performance on human rights, labor, environment, anti-corruption, and corporate citizenship. GRI Guidelines apply to corporations, public agencies, smaller enterprises, non-government organizations (NGOs), industry groups and others.

Eaton is committed to the GRI Framework for reporting the company's sustainability performance. Sustainability reports based on this framework can be used to demonstrate organizational commitment to sustainable development, to compare performance over time, and to measure performance with respect to laws, norms, standards and voluntary initiatives.

Our 2016 report is in accordance with GRI's G4 Core reporting guidelines. Below you'll find the G4 Standard Disclosures Index for our sustainability performance.

General Standard Disclosures

GRI Disclosure	Description	Location/ Response

G4-1	CEO letter	The main strategic statement from the CEO is provided in the 2016 Annual Report (pp. 3-4) and a sustainability-specific statement is located on our website ("From the Chairman"). Information specific to climate strategy, risks, and opportunities can be found in our Carbon Disclosure Project response (2017 CDP (CC2.1b-CC6.1c)). More statements from the CEO concerning our commitment to Doing Business Right can be found in our Ethics Guide. For key events and achievements in 2016, see 2016-17 News Releases (you may filter news by year or subject of interest).
G4-2	Key impacts, risks, and opportunities	The main strategic statement from the CEO is provided in the 2016 Annual Report (pp. 3-4) and a sustainability-specific statement is located on our website ("From the Chairman"). More information on the organization's key impacts on sustainability and stakeholders may be found in our Climate Change Commitment, Materiality Analysis , 2016 Annual Report (Part I and Part II of Form 10-K, pp. 2-7), and Carbon Disclosure Project response (2017 CDP (CC2.1b-CC6.1c)). Information on how we engage with key stakeholders can be found on our Stakeholder Engagement page and our Corporate Social Responsibility commitment. The impact of sustainability trends, risks, and opportunities are described in our Carbon Disclosure Project response (2017 CDP (CC2.1b-CC6.1c)). More information on impacts to the company can be found in our Climate Change Commitment and Materiality Analysis.

G4-3	Name of the organization	Eaton Corporation plc Fast Facts
G4-4	Primary brands, products, and services	Fast Facts Products and Solutions
G4-5	Location of the organization's headquarters	Corporate Headquarters Eaton Corporation plc Eaton House, 30 Pembroke Road Dublin 4, Ireland Eaton Center (regional headquarters for North America) 1000 Eaton Boulevard Cleveland, Ohio 44122
G4-6	Countries of operation	2016 Annual Report (Form 10-K, Note 1 p. 21 and Note 15 p. 57)
G4-7	Nature of ownership and legal form	2016 Annual Report Fast Facts
G4-8	Markets served	Markets
G4-9	Scale of organization	Fast Facts Employees: Eaton Global Employment data Net Sales and countries of operation: 2016 Annual Report (Form 10-K, Consolidated Statements of Income p. 16 and Note 1 p. 20) Products and Solutions
G4-10	Employment breakdown	Eaton Global Employment data
G4-11	Collective bargaining agreements	Corporate Social Responsibility commitment
G4-12	Supply chain	Supply Chain Eaton Suppliers
G4-13	Significant changes in operation	Find a description of recent acquisitions and divestitures in our 2016 Annual Report (Form 10-K, Note 2 p. 25) Supply Chain
G4-14	Precautionary approach	Eaton treats the environment as a key stakeholder and strives to prevent environmental degradation through a variety of measures. For examples, see: Climate Change Commitment Carbon Disclosure Project response Environment Sustainable Solutions
G4-15	External charters, principles, initiatives	Ethics Guide (p. 23) Eaton's Environment, Health and Safety Management system (MESH) combines regulatory compliance, ISO 14001, OHSAS 18001, and internal Eaton directives and programs into a single, unified system
G4-16	Memberships and affiliations	World Business Council for Sustainable Development Carbon Disclosure Project response (2017 CDP (CC 2.3a-i))

G4-17	List of entities in scope	A list of all Eaton subsidiaries is included in Eaton's 2016 Annual Report (Form 10-K). For a description of sites included in environmental metrics, see our Environment page and Carbon Disclosure Project response (2017 CDP (CC8.4a, 14.1)).
G4-18	Process for defining report content	Materiality
G4-19	List of material aspects	Materiality
G4-20	Aspect boundaries within the organization	Materiality
G4-21	Aspect boundaries outside the organization	Materiality
G4-22	Restatements of information	Metrics are recalculated annually to reflect changing baselines due to acquisitions and divestitures. Only data from current Eaton sites is included in metrics.
G4-23	Significant scope changes	Find a description of recent acquisitions and divestitures in our 2016 Annual Report (Form 10-K, Note 2 p.25).

G4-24	Stakeholder groups engaged by the organization	Stakeholder Engagement
G4-25	Identification and selection of stakeholders	Stakeholder Engagement
G4-26	Approach to stakeholder engagement	Stakeholder Engagement
G4-27	Key topics and concerns raised through stakeholder engagement	Stakeholder Engagement Customer Success Stories

G4-28	Reporting period	CY 2016
G4-29	Date of previous report	March 2016
G4-30	Reporting cycle	Annual
G4-31	Contact point	Find contact information at Fast Facts or email Sustainability@eaton.com
G4-32	‘In accordance’ option	G4 Core
G4-33	External assurance	Verification

G4-34	Governance structure	Governance Corporate Governance 2017 Proxy Statement (DEF 14A) ("Board Committees," pp. 13-14, with specific reference to the responsibilities of the Governance Committee on p. 14 with respect to environmental and social impacts, and the Finance Committee on p. 14 with respect to economic matters – specifically to “financial risk management.”)
G4-35	Process for delegating authority for ESG topics	Governance
G4-36	Executive-level positions for ESG topics	Governance See our Leadership Team and Corporate Officers for leadership information, including the Chief Financial Officer, Treasurer, Senior Vice President – Environment, Health and Safety, Senior Vice President – Public and Community Affairs.
G4-37	Mechanisms for stakeholders to provide recommendations to the Board	Governance Corporate Governance (Communicating with the Board) 2017 Proxy Statement (DEF 14A) (“Communicating with the Board,” p. 16)
G4-38	Board composition	Corporate Governance (Board of Directors Governance Policies) Meet our Board of Directors 2017 Proxy Statement (DEF 14A) (pp. 1-12)
G4-39	Is Board chair also an executive officer	Our CEO is also Chairman of the Board Corporate Governance (Leadership Structure)
G4-40	Nomination and selection processes for the Board	Corporate Governance (Director Nomination Process)
G4-41	Processes to avoid and manage conflicts	Corporate Governance (Director Nomination Process and Board of Directors Independence Criteria)
G4-42	Board roles in developing, approving and updating strategies	2017 Proxy Statement (DEF 14A) ("Board Committees," pp. 13-14, with specific reference to the responsibilities of the Governance Committee on p. 14 with respect to environmental and social impacts, and the Finance Committee on p. 14 with respect to economic matters – specifically to “financial risk management.”)
G4-43	Developing board knowledge of ESG topics	Governance Corporate Governance (Board of Directors Governance Policies, "Continuing Education for Directors")
G4-44	Process for evaluating Board performance	Corporate Governance (Board of Directors Governance Policies, "Performance Assessment")
G4-45	Board’s role in identification and management of ESG impacts, risks and opportunities	Corporate Governance (Governance Committee Charter) 2017 Proxy Statement (DEF 14A) ("Oversight of Risk Management," p. 16) Risk Management
G4-46	Board’s role in reviewing risk management processes for ESG topics	2017 Proxy Statement (DEF 14A) ("Oversight of Risk Management," p. 16) Risk Management
G4-47	Frequency of Board review of ESG impacts	2017 Proxy Statement (DEF 14A) ("Board Committees," pp. 13-14 with specific reference to the responsibilities of the Governance Committee on p. 14 with respect to environmental and social impacts, and "Board Meetings and Attendance," p. 15) Risk Management
G4-48	Highest committee or position that reviews and approves the sustainability report	Chief Executive Officer and President, and Chairman of the Board
G4-49	Process for communicating critical concerns to Board	Corporate Governance (Governance Committee Charter) 2017 Proxy Statement (DEF 14A) (“Communicating with the Board," p. 16)
G4-51	Board and executive remuneration policies	Corporate Governance (Governance Committee Charter) 2017 Proxy Statement (DEF 14A) (“Executive Compensation," pp. 27-65)
G4-52	Process for determining remuneration	2017 Proxy Statement (DEF 14A) (“Executive Compensation," pp. 27-65)
G4-53	Stakeholders’ views regarding remuneration	2017 Proxy Statement (DEF 14A) (“Executive Compensation," pp. 27-65)

G4-56	Values, principles, standards	Ethics and compliance Ethics Guide Global Ethics & Compliance
G4-57	Mechanisms for seeking advice on ethical behavior	Global Ethics Help Line Ethics Guide Ethics and compliance
G4-58	Mechanisms for reporting concerns about ethical behavior	Global Ethics Help Line Office of Ombuds Ethics Guide Ethics and compliance

Specific Standard Disclosures

GRI Aspect	Material Topic	GRI Disclosure	Description	Location/Response

Economic performance	Economic value	G4-DMA	Management approach	Economic Value 2016 Annual Report (Financial Highlights, p. 2 for a financial summary, Form 10-K for detail)
Economic performance	Economic value	G4-EC1	Direct economic value	2016 Annual Report (Financial Highlights, p. 2 for a financial summary, Form 10-K for detail) Community and Charitable Contributions
Economic performance	Economic value	G4-EC3	Benefit plans	2016 Annual Report (Form 10-K, Note 7 pp. 30-38)
Economic performance	R&D and innovation	G4-DMA	Management approach	R&D and innovation We Make What Matters Work
Economic performance	R&D and innovation	--	Annual spend on R&D	2016 Annual Report (Form 10-K, p. 3, 16)
Economic performance	R&D and innovation	--	Number of engineers	R&D and innovation
Economic performance	R&D and innovation	--	Number of patents	R&D and innovation
Economic performance	Safe, efficient, reliable and sustainable products	G4-DMA	Management approach	Products
Economic performance	Safe, efficient, reliable and sustainable products	G4-EN7	Reduction of energy requirements of products and services	Products Carbon Disclosure Project response (2017 CDP (CC3.2a, 3.3a, 3.3b)) We Make What Matters Work
Economic performance	Operational excellence	G4-DMA	Management approach	Operational Excellence
Economic performance	Operational excellence	--	World-class benchmarks	Operational Excellence
Anti-corruption	Ethics and compliance	G4-DMA	Management approach	Ethics & Compliance Ethics Guide Global Ethics and Compliance
Anti-corruption	Ethics and compliance	G4-SO4	Communication and training on anti-corruption policies and procedures.	Ethics & Compliance Ethics Guide Global Ethics and Compliance
-	Risk management	G4-DMA	Management approach	Risk management Supply Chain
Economic performance	Risk management	G4-EC2	Financial implications and other risks and opportunities for activities due to climate change	Carbon Disclosure Project response (2017 CDP (CC2.1, 5.1 – 6.1))
Supplier environmental assessment	Risk management	G4-EN32	New suppliers screened using environmental criteria	Supply Chain
Supplier assessment for labor practices	Risk management	G4-LA14	New suppliers screened using labor practices criteria	Supply Chain
Supplier human rights assessment	Risk management	G4-HR10	New suppliers screened using human rights criteria	Supply Chain
Public policy	Disclosure	G4-DMA	Management approach	Disclosure
Public policy	Disclosure	G4-SO6	Political contributions	Political Accountability

Energy Emissions	GHG and emissions reduction	G4-DMA	Management approach	GHG & emissions reduction Carbon Disclosure Project response Climate Change Commitment
Energy	GHG and emissions reduction	G4-EN3	Energy consumption within the organization	Environment Carbon Disclosure Project response (2017 CDP (CC10.1a – 11.4)) GHG & emissions reduction
Energy	GHG and emissions reduction	G4-EN5	Energy intensity	Environment Carbon Disclosure Project response (2017 CDP (CC12.2 – 12.4)) GHG & emissions reduction
Energy	GHG and emissions reduction	G4-EN6	Reduction of energy consumption	Carbon Disclosure Project response (2017 CDP (CC3.2, 3.2a, 3.3c)) GHG & emissions reduction
Emissions	GHG and emissions reduction	G4-EN15	Direct greenhouse gas emissions (Scope 1)	Environment Carbon Disclosure Project response (2017 CDP (CC8.2, 9.1a, 9.2a)) GHG & emissions reduction
Emissions	GHG and emissions reduction	G4-EN16	Energy indirect greenhouse gas emissions (Scope 2)	Environment Carbon Disclosure Project response (2017 CDP (CC8.3, 10.1a, 10.2a)) GHG & emissions reduction
Emissions	GHG and emissions reduction	G4-EN17	Other indirect greenhouse gas emissions (Scope 3)	Carbon Disclosure Project response (2017 CDP (CC14.1))
Emissions	GHG and emissions reduction	G4-EN18	GHG intensity	Environment Carbon Disclosure Project response (2017 CDP (CC12.2 – 12.4)) GHG & emissions reduction
Emissions	GHG and emissions reduction	G4-EN19	Initiatives to reduce GHG emissions and reductions achieved	GHG & emissions reduction Carbon Disclosure Project response (2017 CDP (CC3.3a-b))
Water	Responsible water use	G4-DMA	Management approach	Water use
Water	Responsible water use	G4-EN8	Total water withdrawal by source	Environment Water use
Effluents and waste	Waste reduction	G4-DMA	Management approach	Waste reduction
Effluents and waste	Waste reduction	G4-EN23	Waste by type and disposal method	Environment Waste reduction
Effluents and waste	Spills and releases	G4-DMA	Management approach	Spills and releases
Effluents and waste	Spills and releases	-	Environmental contingencies	2016 Annual Report (Form 10-K, “Environmental Contingencies," p.39)

Occupational health and safety	Health and Safety	G4-DMA	Management approach	Health & safety
Occupational health and safety	Health and Safety	G4-LA6	Rates of injury, occupational injuries, lost days, fatalities	Workforce Health & safety
Diversity and equal opportunity	Inclusion and diversity	G4-DMA	Management approach	Inclusion & Diversity I&D
Diversity and equal opportunity	Inclusion and diversity	G4-LA12	Composition of governance bodies and breakdown of employees per category	Inclusion & Diversity Workforce Meet our Board of Directors
Diversity and equal opportunity	Inclusion and diversity	-	Members of I&D Eaton Resource Groups	Inclusion & Diversity
Training and education	Talent management	G4-DMA	Management approach	Talent Management Careers
Training and education	Talent management	G4-LA10	Lifelong learning programs	Talent Management
Training and education	Talent management	G4-LA11	Percent of employees receiving regular performance reviews	100% Talent Management
Training and education	Talent management	-	Eaton University classes completed	Talent Management
Training and education	Talent management	-	Employee engagement	Talent Management

Local communities	Community involvement	G4-DMA	Management approach	Community Involvement
Local communities	Community involvement	G4-EC1	Direct economic value	Community