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 Reporting Standards apply to corporations, public agencies, smaller enterprises, non-government organizations (NGOs), industry groups and others.
Eaton is committed to the GRI Standards 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.
Below you'll find the GRI Content Index for our 2017 sustainability performance.
GRI general disclosures
| GRI Disclosure | Description | Links to location/ response |
|---|
| 102-1 | Name of the organization | Eaton Corporation plc |
| 102-2 | Activities, brands, products, and services | About us Products Services |
| 102-3 | Location of 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 |
| 102-4 | Location of operations | 2017 Annual Report (Form 10-K, Note 1 p. 25 and Note 15 p. 62) |
| 102-5 | Ownership and legal form | 2017 Annual Report |
| 102-6 | Markets served | Markets |
| 102-7 | Scale of the organization | Employees: Eaton global employment data Net Sales and countries of operation: 2017 Annual Report (Form 10-K, Consolidated Statements of Income p. 20 and Note 1 p. 25) Products Services |
| 102-8 | Information on employees and other workers | Eaton global employment data |
| 102-9 | Supply chain | Supply chain Eaton suppliers |
| 102-10 | Significant changes to the organization and its supply chain | Find a description of recent acquisitions and divestitures in our 2017 Annual Report (Form 10-K, Note 2 p. 29) Supply chain |
| 102-11 | Precautionary approach | Eaton treats the environment as a key stakeholder and strives to prevent environmental degradation through a variety of measures. For examples, see: Positive-impact products Climate action Climate change commitment Carbon Disclosure Project response |
| 102-12 | External 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 |
| 102-13 | Memberships of associations | World Business Council for Sustainable Development Net Positive Project Carbon Disclosure Project response (2017 CDP (CC 2.3a-i)) |
| 102-14 | Statement from senior decision-maker | The main strategic statement from the CEO is provided in the 2017 Annual Report (pp. 4-5) and a sustainability-specific statement is located on our website (From the Chairman). <Pranav – please link to new page> 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. |
| 102-15 | Key impacts, risks and opportunities | The main strategic statement from the CEO is provided in the 2017 Annual Report (pp. 4-5) and a sustainability-specific statement is located on our website (From the Chairman). <Pranav – please link to new page> More information on the organization's key impacts on sustainability and stakeholders may be found in our Climate change commitment, Key sustainability issues, 2017 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 Key sustainability issues. |
| 102-16 | Values, principles, standards, and norms of behavior | Ethics and compliance Ethics Guide Global Ethics & Compliance |
| 102-17 | Mechanisms for advice and concerns about ethics | Global Ethics help line Office of Ombuds Ethics Guide Global Ethics & Compliance |
| 102-18 | Governance structure | Governance Corporate governance 2018 Proxy Statement ("Board Committees," pp. 14-16, with specific reference to the responsibilities of the Governance Committee on p. 16 with respect to environmental and social impacts, and the Finance Committee on p. 15 with respect to economic matters – specifically to “financial risk management.”) |
| 102-40 | List of stakeholder groups | Stakeholder engagement |
| 102-41 | Collective bargaining agreements | Corporate social responsibility commitment |
| 102-42 | Identifying and selecting stakeholders | Stakeholder engagement |
| 102-43 | Approach to stakeholder engagement | Stakeholder engagement |
| 102-44 | Key topics and concerns raised | Stakeholder engagement |
| 102-45 | Entities included in the consolidated financial statements | A list of all Eaton subsidiaries is included in Eaton's 2017 Annual Report (Form 10-K). For a description of sites included in environmental metrics, see our Carbon Disclosure Project response (2017 CDP (CC8.4a, 14.1)). |
| 102-46 | Defining report content and topic Boundaries | Key sustainability issues |
| 102-47 | List of material topics | Key sustainability issues |
| 102-48 | 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. |
| 102-49 | Changes in reporting | Key sustainability issues Find a description of recent acquisitions and divestitures in our 2017 Annual Report (Form 10-K, Note 2 p. 29) |
| 102-50 | Reporting period | CY 2017 |
| 102-51 | Date of most recent report | March 2017 |
| 102-52 | Reporting cycle | Annual |
| 102-53 | Contact point for questions regarding the report | Sustainability [at] Eaton [dot] com |
| 102-54 | Claims of reporting in accordance with the GRI Standards | This report has been prepared in accordance with the GRI Standards: Core option |
| 102-56 | External assurance | Climate action |
Key sustainability issues
| GRI Disclosure | Description | Links to location/ response |
|---|
| 103-1 | Explanation of the material topic and its Boundary | Key sustainability issues Climate action Carbon Disclosure Project response Climate change commitment |
| 103-2 | The management approach and its components | Climate action |
| 103-3 | Evaluation of the management approach | Climate action |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Carbon Disclosure Project response (2017 CDP (CC2.1 a-c, 2.2, 5.1 a-c, 6.1 a-c)) |
| 302-1 | Energy consumption within the organization | Climate action Carbon Disclosure Project response (2017 CDP (CC10.1a – 11.4)) |
| 302-3 | Energy intensity | Climate action Carbon Disclosure Project response (2017 CDP (CC12.2 – 12.3)) |
| 302-4 | Reduction of energy consumption | Climate action Carbon Disclosure Project response (2017 CDP (CC3.2, 3.2a-c)) |
| 305-1 | Direct (Scope 1) GHG emissions | Climate action Carbon Disclosure Project response (2017 CDP (CC8.2, 9.1a, 9.2a)) |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Climate action Carbon Disclosure Project response (2017 CDP (CC8.3a, 10.1a, 10.2a)) |
| 305-3 | Other indirect (Scope 3) GHG emissions | Carbon Disclosure Project response (2017 CDP (CC14.1)) |
| 305-4 | GHG emissions intensity | Climate action Carbon Disclosure Project response (2017 CDP (CC12.2 – 12.3)) |
| 305-5 | Reduction of GHG emissions | Climate action Carbon Disclosure Project response (2017 CDP (CC3.3a-c)) |
| 103-1 | Explanation of the material topic and its Boundary | Key sustainability issues Ethics and compliance Ethics Guide Global Ethics & Compliance |
| 103-2 | The management approach and its components | Ethics and compliance Ethics Guide Global Ethics & Compliance |
| 103-3 | Evaluation of the management approach | Ethics and compliance Ethics Guide Global Ethics & Compliance |
| 205-2 | Communication and training about anti-corruption policies and procedures | Ethics and compliance Ethics Guide Global Ethics & Compliance |
| 103-1 | Explanation of the material topic and its Boundary | Key sustainability issues Information security |
| 103-2 | The management approach and its components | Information security |
| 103-3 | Evaluation of the management approach | Information security |
| 103-1 | Explanation of the material topic and its Boundary | Key sustainability issues Positive-impact products |
| 103-2 | The management approach and its components | Positive-impact products |
| 103-3 | Evaluation of the management approach | Positive-impact products |
| 302-5 | Reduction of energy requirements of products and services | Positive-impact products Carbon Disclosure Project response (2017 CDP (CC3.2a, 3.3a-c)) We make what matters work |
| 103-1 | Explanation of the material topic and its Boundary | Key sustainability issues R&D and innovation We make what matters work |
| 103-2 | The management approach and its components | R&D and innovation |
| 103-3 | Evaluation of the management approach | R&D and innovation |
| --- | Annual spend on R&D | 2017 Annual Report (Form 10-K, p. 3, 20) |
| --- | Number of engineers | R&D and innovation |
| --- | Number of patents | R&D and innovation |
| 103-1 | Explanation of the material topic and its Boundary | Key sustainability issues Health & safety |
| 103-2 | The management approach and its components | Health & safety |
| 103-3 | Evaluation of the management approach | Health & safety |
| 403-2 | Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities | Health & safety |
| 103-1 | Explanation of the material topic and its Boundary | Key sustainability issues Key sustainability issues >Talent management Key sustainability issues >Careers |
| 103-2 | The management approach and its components | Key sustainability issues >Talent management |
| 103-3 | Evaluation of the management approach | Key sustainability issues >Talent management |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Key sustainability issues >Talent management |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | 100% Key sustainability issues >Talent management |
| -- | Eaton University classes completed | Key sustainability issues >Talent management |
| -- | Employee engagement | Key sustainability issues >Talent management |
| 103-1 | Explanation of the material topic and its Boundary | Key sustainability issues Inclusion & diversity I&D |
| 103-2 | The management approach and its components | Inclusion & diversity I&D |
| 103-3 | Evaluation of the management approach | Inclusion & diversity I&D |
| 405-1 | Diversity of governance bodies and employees | Inclusion & diversity Eaton global employment data Meet our Board of Directors |
| -- | Members of I&D Eaton Resource Groups | Inclusion & diversity |
| 103-1 | Explanation of the material topic and its Boundary | Key sustainability issues Waste reduction |
| 103-2 | The management approach and its components | Waste reduction |
| 103-3 | Evaluation of the management approach | Waste reduction |
| 306-2 | Waste by type and disposal method | Waste reduction |
| 103-1 | Explanation of the material topic and its Boundary | Key sustainability issues Water use |
| 103-2 | The management approach and its components | Water use |
| 103-3 | Evaluation of the management approach | Water use |
| 303-1 | Total water withdrawal by source | Water use |
| 103-1 | Explanation of the material topic and its Boundary | Key sustainability issues Community involvement |
| 103-2 | The management approach and its components | Community involvement |
| 103-3 | Evaluation of the management approach | Community involvement |
| 201-1 a.ii. | Community investments | Community involvement |