Global Reporting Initiative (GRI) reference table
Swiss Re has prepared disclosures based on selected elements of the Global Reporting Initiative (GRI) Standards. See below for Swiss Re’s GRI-related disclosures since reporting year 2023.
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2025
Zurich, 12 March 2026
Swiss Re follows the reporting principles as outlined in GRI 1 (Foundation 2021), the disclosure requirements for GRI Standards 2 (General Disclosures 2021) and 3 (Material Topics 2021) and provides references to selected GRI Topic Standards.[1]
Abbreviations:
- AR: Annual Report
_____________________________________
[1] Topic Standards considered are: 101 Biodiversity 2024, 201 Economic Performance 2016, 203 Indirect Economic Impacts 2016, 205 Anti-corruption 2016, 207 Tax 2019, 302 Energy 2016, 2018, 305 Emissions 2016, 308 Supplier Environmental Assessment 2016, 401 Employment 2016, 403 Occupational Health and Safety 2018, 404 Training and Education 2016, 405 Diversity and Equal Opportunity 2016, 406 Non-discrimination 2016, 408 Child Labor 2016, 409 Forced or Compulsory Labor 2016, 414 Supplier Social Assessment 2016.
Disclosure
Topic
Swiss Re disclosures
2-2
2-2
Topic
Entities included in the organization’s Sustainability Reporting
2-3
2-3
Topic
Reporting period, frequency and contact point
2-4
2-4
Topic
Restatements of information
Swiss Re disclosures
Swiss Re has not encountered the need to make any restatements in the Sustainability Report 2025. Selected prior year figures have been revised to reflect enhanced data sources and/or methodologies used in the reporting year
2-5
2-5
Topic
External assurance
2-6
2-6
Topic
Activities, value chain and other business relationships
Swiss Re disclosures
AR: Management Report: Business model
AR: Management Report: Business performance
AR: Sustainability Report: Approach to Sustainability: Business model and performance
AR: Sustainability Report: Approach to Sustainability: Materiality Assessment
AR: Sustainability Report: Approach to Sustainability: Stakeholders
2-7
2-7
Topic
Employees
Swiss Re disclosures
AR: Sustainability Report: Social matters: Equal treatment and opportunities for all
2-8
2-8
Topic
Workers who are not employees
Swiss Re disclosures
Not disclosed
2-9
2-9
Topic
Governance structure and composition
2-10
2-10
Topic
Nomination and selection of the highest governance body
Swiss Re disclosures
2-11
2-11
Topic
Chair of the highest governance body
Swiss Re disclosures
2-12
2-12
Topic
Role of the highest governance body in overseeing the management of impacts
2-13
2-13
Topic
Delegation of responsibility for managing impacts
Swiss Re disclosures
AR: Sustainability Report: Approach to Sustainability: Sustainability Governance
2-14
2-14
Topic
Role of the highest governance body in Sustainability Reporting
2-15
2-15
Topic
Conflicts of interest
Swiss Re disclosures
2-16
2-16
Topic
Communication of critical concerns
Swiss Re disclosures
2-17
2-17
Topic
Collective knowledge of the highest governance body
Swiss Re disclosures
AR: Corporate Governance Report: Board member qualifications
2-18
2-18
Topic
Evaluation of the performance of the highest governance body
Swiss Re disclosures
2-19
2-19
Topic
Remuneration policies
2-20
2-20
Topic
Process to determine remuneration
2-21
2-21
Topic
Annual total compensation ratio
Swiss Re disclosures
Not disclosed
2-22
2-22
Topic
Statement on sustainable development strategy
2-23
2-24
2-24
Topic
Embedding policy commitments
2-25
2-25
Topic
Processes to remediate negative impacts
Swiss Re disclosures
AR: Sustainability Report: Approach to Sustainability: The ESG Risk Framework
AR: Sustainability Report: Climate-related disclosures: Climate Strategy
AR: Sustainability Report: Social matters: Human Rights
AR: Sustainability Report: Governance matters: Bribery and Corruption
AR: Sustainability Report: Governance matters: Data privacy and cybersecurity
2-26
2-26
Topic
Mechanisms for seeking advice and raising concerns
2-27
2-27
Topic
Compliance with laws and regulations
Swiss Re disclosures
AR: Sustainability Report: Governance matters: Bribery and Corruption
2-28
2-29
2-29
Topic
Approach to stakeholder engagement
20-30
20-30
Topic
Collective bargaining agreements
Swiss Re disclosures
3-1
3-1
Topic
Process to determine material topics
Swiss Re disclosures
AR: Sustainability Report: Approach to Sustainability: Materiality Assessment
3-2
3-2
Topic
List of material topics
Swiss Re disclosures
AR: Sustainability Report: Approach to Sustainability: Materiality Assessment
3-3
3-3
Topic
Management of material topics
101-1
101-1
Topic
Policies to halt and reverse biodiversity loss
Swiss Re disclosures
AR: Sustainability Report: Approach to Sustainability: The ESG Risk Framework
101-2
101-2
Topic
Management of biodiversity impacts
Swiss Re disclosures
AR: Sustainability Report: Approach to Sustainability: The ESG Risk Framework
201-1
201-1
Topic
Direct economic value generated and distributed
201-2
201-2
Topic
Financial implications and other risks and opportunities due to climate change
203-1
203-1
Topic
Infrastructure investments and services supported
203-2
203-2
Topic
Significant indirect economic impacts
205-1
205-1
Topic
Operations assessed for risks related to corruption
205-2
205-2
Topic
Communication and training about anticorruption policies and procedures
Swiss Re disclosures
AR: Sustainability Report: Governance matters: Bribery and Corruption
205-3
205-3
Topic
Confirmed incidents of corruption and actions taken
Swiss Re disclosures
AR: Sustainability Report: Governance matters: Bribery and Corruption
207-1
302-1
302-1
Topic
Energy consumption within the organization
302-3
305-1
305-1
Topic
Direct (Scope 1) GHG emissions
305-2
305-2
Topic
Energy indirect (Scope 2) GHG emissions
Swiss Re disclosures
AR: Sustainability Report: Climate-related disclosures: Climate Strategy
AR: Sustainability Report: Climate-related disclosures: Climate targets and metrics (Underwriting)
AR: Sustainability Report: Climate-related disclosures: Climate targets and metrics (Investments)
AR: Sustainability Report: Climate-related disclosures: Climate targets and metrics (Operations)
305-3
305-3
Topic
Other indirect (Scope 3) GHG emissions
Swiss Re disclosures
AR: Sustainability Report: Climate-related disclosures: Climate Strategy
AR: Sustainability Report: Climate-related disclosures: Climate targets and metrics (Underwriting)
AR: Sustainability Report: Climate-related disclosures: Climate targets and metrics (Investments)
AR: Sustainability Report: Climate-related disclosures: Climate targets and metrics (Operations)
305-4
305-4
Topic
GHG emissions intensity
305-5
305-5
Topic
Reduction of GHG emissions
Swiss Re disclosures
AR: Sustainability Report: Climate-related disclosures: Climate targets and metrics (Underwriting)
AR: Sustainability Report: Climate-related disclosures: Climate targets and metrics (Investments)
AR: Sustainability Report: Climate-related disclosures: Climate targets and metrics (Operations)
308-1
308-1
Topic
New suppliers that were screened using environmental criteria
401-1
401-1
Topic
New employee hires and employee turnover
403-3
403-3
Topic
Occupational health services
Swiss Re disclosures
403-4
403-4
Topic
Worker participation, consultation, and communication on occupational health and safety
Swiss Re disclosures
403-6
403-6
Topic
Promotion of worker health
Swiss Re disclosures
403-7
403-7
Topic
Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
Swiss Re disclosures
AR: Sustainability Report: Approach to Sustainability: The ESG Risk Framework
404-1
404-1
Topic
Average hours of training per year per employee
405-1
405-1
Topic
Diversity of governance bodies and employees
406-1
406-1
Topic
Incidents of discrimination and corrective actions taken
408-1
408-1
Topic
Operations and suppliers at significant risk for incidents of child labour
409-1
409-1
Topic
Operations and suppliers at significant risk for incidents of forced or compulsory labour
414-1
414-1
Topic
New suppliers that were screened using social criteria