ABB集团（ABB）2025年可持续发展报告「NYSE」（英文版）（172页）.pdf

1、 TABLE OF CONTENTS 3 Executive Summary 7 Assurance Opinion SUSTAINABILITY AT ABB 11 Approach to reporting 14 Governance of sustainability at ABB 24 Stakeholder engagement 28 Double materiality assessment 39 Sustainability-related policies 47 Sustainability-related targets 01 ENVIRONMENTAL INFORMATIO

2、N 51 Protecting the climate 77 Committing to circularity 86 Water management at ABB 89 EU Taxonomy:Disclosures for financial year 2025 02 SOCIAL INFORMATION 97 Responsibility for our employees 112 Social protection in the value chain 121 Protecting vulnerable communities 125 Protecting consumers 03

3、GOVERNANCE INFORMATION 128 Good business conduct 04 APPENDICES 140 EU Taxonomy:2025 Tables 144 Swiss Code of Obligations content index 146 ESRS Content Index 149 List of datapoints in cross-cutting and topical standards that derive from other EU legislation 152 GRI Disclosure Index 160 ISSB Disclosu

4、re Index 166 SASB Electrical&Electronic Equipment 168 Effects of the sale of Robotics on selected targets 2 ABB SUSTAINABILITY STATEMENT 2025 HOW TO USE OUR DATAPOINT-TAGGING This report is tagged with ESRS datapoints,making it easier to find specific information quickly.To bridge the gap until the

5、European Single Access Point becomes available,our provisional tagging follows the following format:The tag is in square brackets and in gray font.It begins with the identifier of the disclosure standard(e.g.,E1-3 for climate-related actions),followed by the number of the paragraph in ESRS,followed

6、by the letter of the sub-item in round brackets,as in ESRS(e.g.,(a).If applicable,this is followed by a sub-sub-item(e.g.,i).This would read,for example,as:E1-3 29(c)i.The various Minimum Disclosure Requirements(MDR)begin with the identifier for the topical chapter(e.g.,E1 for Climate Change),follow