Index related to the Global Reporting Initiative

The principles for contents and quality defined in the guidelines for the Global Reporting Initiative (GRI, G3) are also important criteria for this Report. To provide interested readers with simple, speedy access to the contents of our Report, we have prepared an index in which the contents are cross-referenced to the core indicators used in the GRI guidelines.

The index also indicates which principles of the UN Global Compact are addressed in this Report and in the Siemens Annual Report 2008. On the website for the Sustainability Report 2008, you will find links to other company websites which provide further relevant information.

This comprehensive range of information showcases our achievements in meeting external requirements for sustainability reporting.

1. Strategy and analyses
Strategy and analyses Siemens Sustainability Report 2008 Siemens Annual Report 2008 Siemens Corporate Website Principles of the Global Compact
1.1 Statement from the most senior decisionmaker of the organization (e.g., CEO, chair, or equivalent senior position) Foreword Letter to our Shareholders
1.2 Description of key impacts, risks, and opportunities Challenges
Framework
Management’s discussion and analysis, Book II, page 48ff. (PDF)
2. Organizational profile
Organizational profile Siemens Sustainability Report 2008 Siemens Annual Report 2008 Siemens Corporate Website Principles of the Global Compact
2.1. Name of the organization Activities Management’s discussion and analysis, Book II, page 80 (PDF)
2.2. Primary brands, products and/or services Activities
Industry Sector
Energy Sector
Healthcare Sector
Cross-Sector Businesses / Cross-Sector Services
Products and solutions
Fit4 2010: Portfolio
Product finder
2.3. Operational structure and major divisions Activities Products and solutions
Corporate Structure
Our Businesses
Management and Corporate Structure
2.4. Location of organization’s headquarters Activities Corporate Governance Report
2.5.Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to sustainability issues Global presence Management’s discussion and analysis, Book II, page 59f. (PDF) Siemens Worldwide
2.6. Nature of ownership Activities Management’s discussion and analysis, Book II, page 107ff. (PDF) Shareholder structure
2.7. Markets served Global presence Management’s discussion and analysis, Book II, page 53 (PDF) Investor Relations
2.8. Scale of the reporting organization Activities Key figures
2.9. Significant changes during the reporting period regarding size, structure, or ownership Changes in 2008 Notes to Consolidated Financial Statements, Book II, page 136 ff. (PDF) Portfolio Changes
2.10. Awards received in the reporting period Awards by society At a glance
3. Reporting parameters
Report profile Siemens Sustainability Report 2008 Siemens Annual Report 2008 Siemens Corporate Website Principles of the Global Compact
3.1. Reporting period Period under review and limits of the report Key figures
3.2. Date of most recent previous report Period under review and limits of the report Statement of the Managing Board and Responsibility statement, Book II, page 220 (PDF)
3.3. Reporting cycle Period under review and limits of the report Notes to Consolidated Financial Statements, Book II, page 126 (PDF)
3.4. Contact point for questions regarding the report Contact Information resources
Reporting scope and boundary Siemens Sustainability Report 2008 Siemens Annual Report 2008 Siemens Corporate Website Principles of the Global Compact
3.5. Process for defining report content Our 2009 materiality portfolio
Choice of subjects
Identifying stakeholder expectations
Management’s discussion and analysis, Book II, page 56ff. (PDF)
Notes to Consolidated Financial Statements, Book II, page 126 (PDF)
3.6. Boundary of the report Reporting scope and boundary Notes to Consolidated Financial Statements, Book II, page 126 (PDF)
Notes to Consolidated Financial Statements, Book II, page 205ff. (PDF)
3.7. Statement on specific limitations concerning the scope of the report Reporting scope and boundary Management’s discussion and analysis, Book II, page 56 ff. (PDF)
Notes to Consolidated Financial Statements, Book II, page 126 (PDF)
3.8. Basis for the reporting on joint ventures, subsidiaries,etc. Changes in the reporting period Fit4 2010: Portfolio
Management’s discussion and analysis, Book II, page 70 (PDF)
Notes to Consolidated Financial Statements, Book II, page 126ff. (PDF)
Notes to Consolidated Financial Statements, Book II, page 211 (PDF)
Portfolio Changes
3.9. Data measurement techniques and the bases of calculations Data collection Notes to Consolidated Financial Statements, Book II, page 126 (PDF)
Notes to Consolidated Financial Statements, Book II, page 205ff. (PDF)
3.10. Explanation of the effect of any re-statements of information provided in earlier reports Major changes Management’s discussion and analysis, Book II, page 56ff. (PDF)
Notes to Consolidated Financial Statements, Book II, page 126ff. (PDF)
3.11. Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied Major changes Management’s discussion and analysis, Book II, page 56ff. (PDF)
Notes to Consolidated Financial Statements, Book II, page 126 (PDF)
Notes to Consolidated Financial Statements, Book II, page 205 (PDF)
3.12. GRI content index – Table identifying the location of the Standard Disclosures in the report GRI content index
3.13. Assurance – External verification on the report External review
Evaluation
Independent Auditor’s Report
4. Governance, commitments and engagement
Governance Siemens Sustainability Report 2008 Siemens Annual Report 2008 Siemens Corporate Website Principles of the Global Compact
4.1. Governance structure Corporate Governance Report Corporate Governance
4.2. Independence of the highest governance body (supervisory board chairperson and members) Report of the Supervisory Board
Corporate Governance Report
Corporate Governance
4.3. Number of members independent supervisory board members Corporate Governance Report Corporate Governance
4.4. Mechanisms for shareholders and employees to provide recommendations to the highest governance body In dialogue with our investors
Corporate Governance Report
Corporate Governance
4.5. Linkage between senior management compensation and the organization’s performance Compensation Report Corporate Governance
4.6. Processes for the highest governance body to ensure conflicts of interest are avoided Success factor – Integrity
Management: Compliance
Corporate Governance Report Business Conduct Guidelines
4.7. Expertise of the highest governance body in terms of sustainability issues Organization Compliance Report
4.8. Corporate mission, values, and codes of conduct Our values and our vision
Success factor – Integrity
The Siemens Compliance-Program
Management: Environmental protection
Management: Product responsibility
Management: Suppliers
Management: Employees
Management: Occupational health and safety
Management: Society
Our values
Our vision
Fit4 2010
Compliance Report
Management’s discussion and analysis, Book II, page 48 (PDF)
Values and vision
Internal Guidelines
International Guidelines
1 - 8, 10
4.9. Procedures of the highest governance body for overseeing environmental, economic and social risks and opportunities Coordination and implementation Report of the Supervisory Board
Corporate Governance Report
6
4.10. Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental, and social performance Overview of goals Compensation Report
Commitments to external initiatives Siemens Sustainability Report 2008 Siemens Annual Report 2008 Siemens Corporate Website Principles of the Global Compact
4.11. Implementation of the precautionary principle Challenges
Our 2009 materiality portfolio
Overview of goals
7
4.12. Endorsement of external initiatives Foreword
Permanent dialogue and memberships
Memberships 1 – 10
4.13. Memberships in associations and/or national/international advocacy organizations Permanent dialogue and memberships Memberships
Stakeholder engagement Siemens Sustainability Report 2008 Siemens Annual Report 2008 Siemens Corporate Website Principles of the Global Compact
4.14. List of stakeholder groups engaged by the organization Stakeholder dialogue In dialogue with our investors Our Stakeholders
4.15. Basis for identification and selection of stakeholders with whom to engage Stakeholder dialogue In dialogue with our investors Our Stakeholders
4.16. Approaches to stakeholder engagement (type/frequency) Stakeholder dialogue Corporate Governance Report Compliance Report
4.17. Key topics and concerns raised through stakeholder engagement and response by company Stakeholder dialogue In dialogue with our investors
Compliance Report
Management’s discussion and analysis, Book II, page 50 (PDF)
Management’s discussion and analysis, Book II, page 80 (PDF)
5. Management approach and performance indicators
Economic Siemens Sustainability Report 2008 Siemens Annual Report 2008 Siemens Corporate Website Principles of the Global Compact
Management approach Responsible value creation Fit4 2010
Management’s discussion and analysis, Book II, page 50 (PDF)
Management’s discussion and analysis, Book II, page 94f. (PDF)
Strategy
Aspect: Economic performance
EC1 Direct economic value generated and distributed Key figures at a glance
Responsible value creation
Consolidated Financial Statements, Consolidated Statements of Income, Book II, page 118 (PDF)
EC2 Financial implications of climate change Success factor: CO2 reduction
Our Environmental Portfolio
The Siemens Environmental Portfolio
Management’s discussion and analysis, Book II, page 48 (PDF)
Management’s discussion and analysis, Book II, page 98 (PDF)
7, 8, 9
EC3 Coverage of defined benefit plan obligations Our responsibilities as an employer in the Regions Management’s discussion and analysis, Book II, page 89 (PDF)
Notes to Consolidated Financial Statements, Book II, page 159 (PDF)
EC4 Significant financial assistance received from government Our contribution: Innovations
Aspect: Market presence
EC6 Spending on locally-based suppliers Our contribution: Procurement
EC7 Local hiring and proportion of senior management Our responsibilities as an employer in the Regions 6
Aspect: Indirect economic impacts
EC8 Infrastructure investments and services provided primarily for public benefit Our contribution: Charitable investments Fit4 2010: Corporate Responsibility
Management’s discussion and analysis, Book II, page 98 (PDF)
Environmental Siemens Sustainability Report 2008 Siemens Annual Report 2008 Siemens Corporate Website Principles of the Global Compact
Management approach Strategy
Management: Environmental protection
Management: Product responsibility
Fit4 2010
The Siemens Environmental Portfolio
Management’s discussion and analysis, Book II, page 53 (PDF)
Management’s discussion and analysis, Book II, page 98 (PDF)
Environmental Protection 7, 8, 9
Aspect: Materials
EN1 Materials used by weight or volume
EN2 Percentage of materials used that are recycled Significant environmental aspects
Aspekt: Energy
EN3 Direct energy consumption by primary energy source Energy consumption Management’s discussion and analysis, Book II, page 98 (PDF) Significant environmental aspects 7
EN4 Indirect energy consumption by primary energy source Energy consumption Management’s discussion and analysis, Book II, page 98 (PDF) Significant environmental aspects 7
Aspect: Water
EN8 Total water withdrawal by source Water and waste water Management’s discussion and analysis, Book II, page 98 (PDF) Significant environmental aspects 7
Aspekt: Biodiversity
EN11 Land used in protected areas 7
EN12 Significant impacts of activities on protected areas Nature and wildlife conservation 7
Aspect: Emissions, effluents, and waste
EN16 Total direct and indirect greenhouse gas emissions by weight Greenhouse gas emissions Management’s discussion and analysis, Book II, page 98 (PDF) Significant environmental aspects 7
EN17 Other relevant indirect greenhouse gas emissions by weight, e.g. by business travel Greenhouse gas emissions Significant environmental aspects 7
EN19 Ozone-depleting substances by weight Atmospheric pollutant emissions Significant environmental aspects 7
EN20 NO, SO, and other significant air emissions by type and weight Atmospheric pollutant emissions Significant environmental aspects 7
EN21 Total water discharge Water and waste water Significant environmental aspects 7
EN22 Total weight of waste by type and disposal method Waste Management’s discussion and analysis, Book II, page 98 (PDF) Significant environmental aspects 7
EN23 Total number and volume of significant spills Significant environmental aspects 7
Aspect: Products and services
EN26 Initiatives to mitigate environmental impacts of products and services GreenBuilding Initiative
Our Environmental Portfolio
COREX® and FINEX® processes
The Siemens Environmental Portfolio
Management’s discussion and analysis, Book II, page 53 (PDF)
Management’s discussion and analysis, Book II, page 98 (PDF) Management's discussion and analysis, Book II, page 115
The Siemens Environmental Portfolio
Environmental Management
7, 9
EN27 Percentage of recycled products and packing materials
Aspect: Compliance
EN28 Fines and sanctions for non-compliance with environmental regulations
Social Siemens Sustainability Report 2008 Siemens Annual Report 2008 Siemens Corporate Website Principles of the Global Compact
Labor practices and decent work
Management approach Management: Employees Our employees
Fit4 2010: People Excellence
Management’s discussion and analysis, Book II, page 94 (PDF)
Employees 1 - 6
Aspect: Employment
LA1 Total workforce by employment type, employment contract, and region Basic date
Working hours and working arrangements
Our employees
Key figures
LA2 Total number and rate of employee turnover by age group, gender, and region Hirings and departures 6
Aspect: Labor/management relations
LA4 Percentage of employees covered by collective bargaining agreements
LA5 Minimum notice period(s) regarding operational changes
Aspect: Occupational health and safety
LA7 Injuries, absentee rates and work-related fatalities by region Key figures: Occupational health and safety 1
LA8 Counseling, prevention, and risk-control programs regarding serious diseases Combating HIV/AIDS 1
Aspect: Training and education
LA10 Average hours of training per year per employee by employee category Training and continuing education Our employees 1
Aspect: Diversity and equal opportunity
LA13 Composition of governance bodies and breakdown of employees (by culture, gender, age) Success factor – Diversity
Key figures: Employees, basic data
Managing Board of Siemens AG
Notes to Consolidated Financial Statements, Positions held by Managing Board members, Book II, page 218 (PDF)
Our employees
1, 6
LA14 Ratio of basic salary of men to women by employee category
Human rights Siemens Sustainability Report 2008 Siemens Annual Report 2008 Siemens Corporate Website Principles of the Global Compact
Management approach Management: Suppliers
Management: Employees
Employees
Supplier Management
Compliance
Reporting channels for possible violations
Aspect: Investment and procurement practices
HR1 Percentage/number of investment agreements with human rights clauses or screening
HR2 Suppliers and contractors that have undergone screening on human rights Management: Suppliers
Key figures: Suppliers
Corporate Responsibility in the Supply Chain 1 - 6, 10
Aspect: Non-discrimination
HR4 Incidents of discrimination and actions taken Management: Compliance
Management: Suppliers
Key figures: Compliance
Compliance Report Business Conduct Guidelines
Aspect: Freedom of association and collective bargaining
HR5 Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk and actions taken Management: Suppliers Corporate Responsibility in the Supply Chain
Aspect: Child labor
HR6 Operations identified as having signifycant risk for incidents of child labor and measures taken Management: Suppliers
Key figures: Suppliers
Business Conduct Guidelines
Corporate Responsibility in the Supply Chain
1, 2, 5
Aspect: Forced and compulsory labor
HR7 Operations with significant risk for incidents of forced or compulsory labor, and measures taken Management: Suppliers
Management: Employees
Key figures: Suppliers
Business Conduct Guidelines
Corporate Responsibility in the Supply Chain
1, 2, 4
Society Siemens Sustainability Report 2008 Siemens Annual Report 2008 Siemens Corporate Website Principles of the Global Compact
Management approach Management: Compliance
Management: Society
Fit4 2010: Corporate Responsibility
Compliance Report
Management's discussion and analysis, Book ii; page 98
Corporate Citizenship
Compliance
10
Aspect: Community
SO1 Programs and practices that assess and manage the impacts of operations on communities Effectiveness of our commitment
Aspect: Corruption
SO2 Percentage and total number of business units analyzed for risks related to corruption Management: Compliance Compliance Report
Notes to Consolidated Financial Statements, Book II, page 179
10
SO3 Percentage of employees trained in anti-corruption policies and procedures Compliance training courses Compliance Report
Management’s discussion and analysis, Book II, page 96 (PDF)
Compliance Program: Prevent
Compliance Progress Reports
10
SO4 Actions taken in response to incidents of corruption Management: Compliance
Key figures: Compliance
Compliance Report
Notes to Consolidated Financial Statements, Book II, page 179
Compliance Program: Respond
Compliance Progress Reports
10
Aspect: Public policy
SO5 Positions and participation in public policy development and lobbying Permanent dialogue and memberships
Contribution to a social framework
Public Policy
Dialogue with society
1 - 10
Aspect: Compliance
SO8 Significant fines and non-monetary sanctions for non-compliance with laws and regulations Management: Compliance
Key figures: Compliance
Notes to Consolidated Financial Statements, Book II, page 179ff. (PDF) Investigations
Product responsibility Siemens Sustainability Report 2008 Siemens Annual Report 2008 Siemens Corporate Website Principles of the Global Compact
Management approach Management: Product responsibility Fit4 2010
The Siemens Environmental Portfolio
Management’s discussion and analysis, Book II, page 53 (PDF)
Management’s discussion and analysis, Book II, page 98f. (PDF)
Environmental Protection 1, 7, 9
Aspect: Customer health and safety
PR1 Life cycle stages in which health and safety impacts of products and services are assessed for improvements Environmentally compatible product design
Principles of product safety
7
Aspect: Product and service labeling
PR3 Principles/measures related to product information and labeling Environmental product declarations and labeling Environmental Product Declarations 8
Aspect: Marketing communications
PR6 Programs for adherence to laws and voluntary codes Siemens Business Conduct Guidelines
Aspect: Compliance
PR9 Significant fines for non-compliance with laws and regulations concerning the provision and use of products and services