Economic Value

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). 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). More information on the organization's key impacts on sustainability and stakeholders may be found in our Climate change commitmentKey sustainability issues2017 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@Eaton.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
Talent management
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 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