GRI reporting

GRI index

Our sustainability reporting is based on the globally recognised standards of the Global Reporting Initiative, or GRI for short. This initiative was created in 1997 by the United Nations Environment Programme. By complying with these standards, we aim to report on sustainability as transparently, comparably and holistically as possible. The GRI standards help us to systematically disclose our impact on people and the environment as well as our strategic approach to managing these topics. At the same time, the standards support us in ensuring our progress is measurable.

GRI explained in brief

GRI explained in brief
How we make our actions visible

Open, transparent and comparable

The Migros Group hereby reports in accordance with the GRI Standards for the period 1 January 2023 to 31 December 2023.

For GRI 1, the standard “GRI 1: Foundation 2021” was used. No GRI Sector Standards were applied. We have taken the German version as our basis.

For GRI 2 (General Disclosures), GRI 3 (Material Topics) and the Topic Standards, we used the latest version available as of August 2023.

GRI reporting also covers the reporting obligations from the OECD Guidance. Find out more at «OECD and human rights».

General Disclosures

The organisation and its reporting practices

GRI number and name	Migros Group disclosure
2-1: Organisational profile	Migros Group Financial Report
2-2: Entities included in the organisation’s sustainability reporting	About the Sustainability Report
2-3: Reporting period, frequency and contact point	About the Sustainability Report The 2023 Sustainability Report was published on 26 March 2024.
2-4: Restatements of information	About the sustainability reporting
2-5: External assurance	About the sustainability reporting

Activities and workers

GRI number and name

Migros Group disclosure

2-6: Activities, value chain and other business relationships

Value-added chain
(see download PDF below)

Alliances
Omitted with justification “Information not available/incomplete”: the diversity and complexity of the Migros Group make it difficult to present a uniform business model. We are working on gradually expanding and supplementing the information for future reports.

2-7: Employees

Key personnel figures
Omitted with justification “Information not available/incomplete”: the Group-wide data collection on temporary employees is currently underway. We expect to be able to report initial key figures in this regard from the 2026/27 financial year onwards.

2-8: Workers who are not employees

Omitted with justification “Information not available/incomplete”: the Group-wide data collection on employees who are not salaried employees is currently underway. We expect to be able to report initial key figures in this regard from the 2026/27 financial year onwards.

PDF Retail value chain_GRI 2-6_Migros-Group 2023
pdf, 186 kB

Governance

GRI number and name	Migros Group disclosure
2-9: Governance structure and composition	Overview of the governance structure Composition of the Assembly of Delegates Composition of the Board of Directors Composition of the Management Sustainability governance
2-10: Nomination and selection of the highest governance body	Assembly of Delegates Board of Directors Management
2-11: Chair of the highest governance body	Assembly of Delegates Board of Directors Management
2-12: Role of the highest governance body in overseeing the management of impacts	Sustainability governance Internal control instruments
2-13: Delegation of responsibility for managing impacts	Sustainability governance
2-14: Role of the highest governance body in sustainability reporting	Sustainability governance Internal control instruments
2-15: Conflicts of interest	Migros Group Code of Conduct Internal control instruments Management
2-16: Communication of critical concerns	Migros Group Code of Conduct Internal control instruments
2-17: Collective knowledge of the highest governance body	Sustainability governance
2-18: Evaluation of the performance of the highest governance body	Overview of the governance structure Sustainability governance
2-19: Remuneration policies	Remuneration Report Governance, development and remuneration at the Migros Group Our employee benefits
2-20: Process to determine remuneration	Remuneration Report
2-21: Annual total compensation ratio	Remuneration Report Omitted with justification “Information not available/incomplete”: there is currently no Group-wide data available (yet) on key figure b.

Strategy, policies and practices

GRI number and name	Migros Group disclosure
2-22: Statement on sustainable development strategy	Migros Group sustainability strategy Omitted with justification “Information not available/incomplete”: due to the further development of the Group-wide sustainability strategy and personnel changes in relevant management functions, a personal statement of use on the relevance of sustainable development for the organisation is not expected to be published until the 2024 reporting year.
2-23: Policy commitments	Corporate responsibility Migros Group Human Rights Policy Statement
2-24: Embedding policy commitments	Corporate responsibility Migros Group Human Rights Policy Statement
2-25: Processes to remediate negative impacts	Corporate responsibility Migros Group Human Rights Policy Statement Migros Group sustainability strategy
2-26: Mechanisms for seeking advice and raising concerns	Internal control instruments M-Concern reporting office Complaints channels in the supply chain
2-27: Compliance with laws and regulations	Omitted with justification “Information not available/incomplete”: there is currently no Group-wide data available for this key figure.
2-28: Membership associations	Alliances

Stakeholder engagement

GRI number and name

Migros Group disclosure

2-29: Approach to stakeholder engagement

Sustainability governance

2-30: Collective bargaining agreements

Personnel policy – Migros national collective labour agreement (L-GAV)

Personnel policy – Denner
Swiss labour law applies to all Migros Group employees in Switzerland who are not subject to a national collective labour agreement (L-GAV). We currently have no information on collective agreements of Migros Group companies abroad.

Key personnel figures

Material topics

GRI 3: Material topics

GRI number and name	Migros Group disclosure
3-1: Process to determine material topics	Materiality analysis
3-2: List of material topics	Materiality analysis
3-3: Management of material topics	See “Topic management disclosures” for each Topic Standard

Economy topic standards

GRI 203: Indirect economic impacts

GRI number and name	Migros Group disclosure	OECD chapter assignment
203: Topic management disclosures	Social standards	Human rights
203-1: Infrastructure investments and services supported	Social standards	Human rights
203-2: Significant indirect economic impacts	Social standards	Human rights

GRI 204: Procurement practices

GRI number and name	Migros Group disclosure	OECD chapter assignment
204: Topic management disclosures	Social standards	Human rights
204-1: Proportion of spending on local suppliers	Omitted with justification “Information not available/incomplete”: there is currently no Group-wide data available for this key figure.	Human rights

GRI 205: Anti-corruption

GRI number and name	Migros Group disclosure	OECD chapter assignment
205: Topic management disclosures	Migros Group Code of Conduct Internal control instruments Migros Group Human Rights Policy Statement Political activities	Corruption
205-1: Operations assessed for risks related to corruption	Omitted with justification “Information not available/incomplete”: at present, the relevant data is not collected across the board. A Group-wide survey of the information is planned as the reporting matures.	Corruption
205-2: Communication and training about anti-corruption policies and procedures	Omitted with justification “Information not available/incomplete”: at present, the relevant data is not collected across the board. A Group-wide survey of the information is planned as the reporting matures.	Corruption
205-3: Confirmed incidents of corruption and actions taken	Omitted with justification “Information not available/incomplete”: at present, the relevant data is not collected across the board. A Group-wide survey of the information is planned as the reporting matures.	Corruption

Environmental topic standards

GRI 301: Materials

GRI number and name	Migros Group disclosure	OECD chapter assignment
301: Topic management disclosures	Packaging Raw materials – Food	Environment
301-1: Materials used by weight or volume	Key figures – packaging	Environment
301-2: Recycled input materials used	Key figures – packaging	Environment
301-3: Reclaimed products and their packaging materials	Key figures – packaging	Environment

GRI 302: Energy

GRI number and name	Migros Group disclosure	OECD chapter assignment
302: Topic management disclosures	Climate & energy strategy	Environment
302-1: Energy consumption within the organisation	Key figures on climate and energy	Environment
302-2: Energy consumption outside of the organisation	Key figures on climate and energy Omitted with justification “Information not available/incomplete”: no Group-wide data is available. Outside the organisation, we focus on measuring greenhouse gas emissions as part of our SBTi target. Energy consumption is not calculated or estimated separately.	Environment
302-3: Energy intensity	Key figures on climate and energy	Environment
302-4: Reduction of energy consumption	Key figures on climate and energy	Environment
302-5: Reduction in energy requirements of products and services	Key figures on climate and energy Omitted with justification “Information not available/incomplete”: no Group-wide data is available. For our products and services, the focus of our SBTi target is on reducing greenhouse gas emissions. The change in energy consumption is not recorded or estimated separately.	Environment

GRI 303: Water and effluents

GRI number and name	Migros Group disclosure	OECD chapter assignment
303: Topic management disclosures	Product range and services strategy	Environment
303-1: Interactions with water as a shared resource	Omitted with justification “Information not available/incomplete”: the Group-wide strategy on biodiversity and water is currently still being developed, and we expect to be able to publish initial information and data from the 2024 reporting year onwards.	Environment
303-2: Management of water discharge-related impacts	Omitted with justification “Information not available/incomplete”: the Group-wide strategy on biodiversity and water is currently still being developed, and we expect to be able to publish initial information and data from the 2024 reporting year onwards.	Environment
303-3: Water withdrawal	Omitted with justification “Information not available/incomplete”: the Group-wide strategy on biodiversity and water is currently still being developed, and we expect to be able to publish initial information and data from the 2024 reporting year onwards.	Environment
303-4: Water discharge	Omitted with justification “Information not available/incomplete”: the Group-wide strategy on biodiversity and water is currently still being developed, and we expect to be able to publish initial information and data from the 2024 reporting year onwards.	Environment
303-5: Water consumption	Omitted with justification “Information not available/incomplete”: the Group-wide strategy on biodiversity and water is currently still being developed, and we expect to be able to publish initial information and data from the 2024 reporting year onwards.	Environment

GRI 304: Biodiversity

GRI number and name	Migros Group disclosure	OECD chapter assignment
304: Topic management disclosures	Product range and services strategy	Environment
304-1: Operational sites owned, leased, managed in, or adjacent to protected areas and areas of high biodiversity value outside protected areas	Omitted with justification “Information not available/incomplete”: the Group-wide strategy on biodiversity and water is currently still being developed, and we expect to be able to publish initial information and data from the 2024 reporting year onwards.	Environment
304-2: Significant impacts of activities, products and services on biodiversity	Omitted with justification “Information not available/incomplete”: the Group-wide strategy on biodiversity and water is currently still being developed, and we expect to be able to publish initial information and data from the 2024 reporting year onwards.	Environment
304-3: Habitats protected or restored	Omitted with justification “Information not available/incomplete”: the Group-wide strategy on biodiversity and water is currently still being developed, and we expect to be able to publish initial information and data from the 2024 reporting year onwards.	Environment
304-4: IUCN Red List species and national conservation list species with habitats in areas affected by operations	Omitted with justification “Information not available/incomplete”: the Group-wide strategy on biodiversity and water is currently still being developed, and we expect to be able to publish initial information and data from the 2024 reporting year onwards.	Environment

GRI 305: Emissions

GRI number and name	Migros Group disclosure	OECD chapter assignment
305: Topic management disclosures	Climate & energy strategy	Environment
305-1: Direct (Scope 1) GHG emissions	Key figures on climate and energy	Environment
305-2: Energy indirect (Scope 2) GHG emissions	Key figures on climate and energy	Environment
305-3: Other indirect (Scope 3) GHG emissions	Key figures on climate and energy	Environment
305-4: GHG emissions intensity	Key figures on climate and energy	Environment
305-5: Reduction of GHG emissions	Key figures on climate and energy	Environment
305-6: Emissions of ozone-depleting substances (ODS)	Key figures on climate and energy	Environment
305-7: Nitrogen oxides (NOx), sulfur oxides (SOx) and other significant air emissions	Key figures on climate and energy	Environment

GRI 306: Waste

GRI number and name	Migros Group disclosure	OECD chapter assignment
306: Topic management disclosures	Circularity strategy	Environment
306-1: Waste generation and significant waste-related impacts	Circularity strategy	Environment
306-2: Management of significant waste-related impacts	Circularity strategy	Environment
306-3: Waste generated	Key figures on circularity	Environment
306-4: Waste diverted from disposal	Key figures on circularity	Environment
306-5: Waste directed to disposal	Key figures on circularity	Environment

GRI 308: Supplier Environmental Assessment

GRI number and name	Migros Group disclosure	OECD chapter assignment
308: Topic management disclosures	Environmental standards	Environment
308-1: New suppliers that were screened using environmental criteria	Omitted with justification “Information not available/incomplete”: there is currently no Group-wide data available. A corresponding data collection system is being established with the introduction of amfori BEPI.	Environment
308-2: Negative environmental impacts in the supply chain and actions taken	Omitted with justification “Information not available/incomplete”: there is currently no Group-wide data available. A corresponding data collection system is being established with the introduction of amfori BEPI.	Environment

GRI 401: Employment

GRI number and name	Migros Group disclosure	OECD chapter assignment
401: Topic management disclosures	Own employees Social standards at our suppliers	Employment & social partnership
401-1: New employee hires and employee turnover	Key personnel figures Omitted with justification “Information not available/incomplete”: the Group-wide data collection on the number of new hires is currently underway. We expect to be able to report initial key figures in this regard from the 2026/27 financial year onwards.	Employment & social partnership
401-2: Benefits provided to full-time employees that are not provided to temporary or part-time employees	Company benefits – CLA-covered employees Company benefits – Denner Definition of “important operating sites”: operating sites in Switzerland with Migros CLA or Travel CLA and Denner locations.	Employment & social partnership
401-3: Parental leave	Omitted with justification “Information not available/incomplete”: the Group-wide data collection on parental leave is currently underway. We expect to be able to report initial key figures in this regard from the 2026/27 financial year onwards.	Employment & social partnership

GRI 403: Occupational health and safety

GRI number and name	Migros Group disclosure	OECD chapter assignment
403: Topic management disclosures	Occupational health and safety	Employment & social partnership
403-1: Occupational health and safety management system	Occupational health and safety	Employment & social partnership
403-2: Hazard identification, risk assessment and incident investigation	Occupational health and safety	Employment & social partnership
403-3: Occupational health services	Occupational health and safety	Employment & social partnership
403-4: Worker participation, consultation, and communication on occupational health and safety	Occupational health and safety	Employment & social partnership
403-5: Worker training on occupational health and safety	Occupational health and safety	Employment & social partnership
403-6: Promotion of worker health	Occupational health and safety	Employment & social partnership
403-7: Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational health and safety	Employment & social partnership
403-8: Workers covered by an occupational health and safety management system	Omitted with justification “Information not available/incomplete”: group-wide data collection is currently underway. We expect to be able to report initial key figures in this regard from the 2026 financial year onwards.	Employment & social partnership
403-9: Work-related injuries	Absences statistics Omitted with justification “Information not available/incomplete”: Group-wide data collection to differentiate the severity of injuries is currently underway. We expect to be able to report initial key figures in this regard from the 2026/27 financial year onwards.	Employment & social partnership
403-10: Work-related ill health	Absences statistics	Employment & social partnership

GRI 405: Diversity and equal opportunity

GRI number and name

Migros Group disclosure

OECD chapter assignment

405: Topic management disclosures

Inclusion and diversity

Employment & social partnership

405-1: Diversity of governance bodies and employees

Diversity in the Assembly of Delegates

Diversity in the Board of Directors

Diversity in the Management

Diversity among employees

Employment & social partnership

405-2: Ratio of basic salary and remuneration of women to men

Remuneration policy Omitted with justification “Limitations due to a duty of confidentiality”: in order to guarantee a non-discriminatory pay system, all companies in Switzerland with more than one hundred employees are required by law to carry out an equal pay analysis. This analysis is carried out at individual company level. For reasons of confidentiality, we currently only have Group-wide salary data without further personal characteristics, which is why Group-wide data collection is not possible.

Employment & social partnership

GRI 406: Non-discrimination

GRI number and name

Migros Group disclosure

OECD chapter assignment

406: Topic management disclosures

Own employees – personnel policy

Social standards at our suppliers

Employment & social partnership

406-1: Incidents of discrimination and corrective actions taken

Key figures – social standards

Employment & social partnership

GRI 407: Freedom of association and collective bargaining

GRI number and name

Migros Group disclosure

OECD chapter assignment

407: Topic management disclosures

Own employees – personnel policy

Social standards at our suppliers

Employment & social partnership

407-1: Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

Key figures – social standards

Employment & social partnership

GRI 408: Child labour

GRI number and name

Migros Group disclosure

OECD chapter assignment

408: Topic management disclosures

Own employees – personnel policy

Social standards at our suppliers

Social impact of the cultivation of agricultural raw materials

Employment & social partnership

408-1: Operations and suppliers at significant risk for incidents of child labour

Own employees – personnel policy

Social standards at our suppliers

Social impact of the cultivation of agricultural raw materials

Key figures – social standards

Employment & social partnership

GRI 409: Forced or compulsory labour

GRI number and name

Migros Group disclosure

OECD chapter assignment

409: Topic management disclosures

Own employees – personnel policy

Social standards at our suppliers

Social impact of the cultivation of agricultural raw materials

Employment & social partnership

409-1: Operations and suppliers at significant risk for incidents of forced or compulsory labour

Own employees – personnel policy

Social standards at our suppliers

Social impact of the cultivation of agricultural raw materials

Key figures – social standards

Employment & social partnership

GRI number and name	Migros Group disclosure	OECD chapter assignment
414: Topic management disclosures	Social standards at our suppliers	Human rights
414-1: New suppliers that were screened using social criteria	Key figures – social standards	Human rights
414-2: Negative social impacts in the supply chain and actions taken	Key figures – social standards	Human rights

GRI 416: Customer health and safety

GRI number and name	Migros Group disclosure	OECD chapter assignment
416: Topic management disclosures	Product safety	Consumer interests
416-1: Assessment of the health and safety impacts of product and service categories	Omitted with justification “Information not available/incomplete”: the collection of Group-wide data on product safety is currently still underway. We expect to be able to publish initial key figures for the 2024 reporting year.	Consumer interests
416-2: Incidents of non-compliance concerning the health and safety impacts of products and services	Omitted with justification “Information not available/incomplete”: the collection of Group-wide data on product safety is currently still underway. We expect to be able to publish initial key figures for the 2024 reporting year.	Consumer interests

GRI 417: Marketing and labeling

GRI number and name	Migros Group disclosure	OECD chapter assignment
417: Topic management disclosures	Product labelling Responsible marketing	Consumer interests
417-1: Requirements for product and service information and labeling	Product labelling Omitted with justification “Information not available/incomplete”: the collection of Group-wide data on product labelling is currently still underway. We expect to be able to publish initial key figures for the 2024 reporting year.	Consumer interests
417-2: Incidents of non-compliance concerning product and service information and labeling	Omitted with justification “Information not available/incomplete”: the collection of Group-wide data on product labelling is currently still underway. We expect to be able to publish initial key figures for the 2024 reporting year.	Consumer interests
417-3: Incidents of non-compliance concerning marketing communications	Omitted with justification “Information not available/incomplete”: the collection of Group-wide data is currently still underway. We expect to be able to publish initial key figures for the 2024 reporting year.	Consumer interests

GRI 418: Customer privacy

GRI number and name

Migros Group disclosure

OECD chapter assignment

418: Topic management disclosures

Migros Group Code of Conduct

Data protection for the Cumulus bonus programme

Consumer interests

418-1: Substantiated complaints concerning breaches of customer privacy and losses of customer data

Omitted with justification “Information not available/incomplete”: at present, relevant data is collected on a case-by-case basis. A Group-wide survey of the information is planned as the reporting matures.

Consumer interests

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