GRI Standard Disclosure Location UNGC 1 Hilti uses standardized salary group structures for all functions and in all countries and regularly reviews them. This includes a reasonable compensation range for each position, to ensure compensation is set based on the position and free from any discriminatory factors, as well as in GRI 2-20 Process to determine remuneration compliance with local minimum wage regulations. A gender pay equity review is performed every two years. For more information, refer to Financial Report 2023: Note “Personnel expenses” GRI 2-22 Statement on sustainable development strategy p. 3, 4 ff.; Financial Report 2023: Chapter “Management Report” GRI 2-23 Policy commitments p. 57 GRI 2-24 Embedding policy commitments p. 31 ff., 45, 56 ff. GRI 2-25 Processes to remediate negative impacts p. 56 ff. 1, 2 GRI 2-26 Mechanisms for seeking advice and raising concerns p. 58 See Company Report: “Business Ethics” GRI 2-27 Compliance with laws and regulations There were no major incidents reported in accounting or tax fraud, corruption, bribery, competition, the provision of products and services, or labor issues. Swissmem EPTA – European Power Tool Association ZVEI – Zentralverband Elektrotechnik- und Elektronikindustrie e. V. GRI 2-28 Membership associations European Committee for Standardization European Organization of Technical Assessment International Code Council UNGC GRI 2-29 Approach to stakeholder engagement p. 10 ff. GRI 2-30 Collective bargaining agreements We have collective agreements in all countries where it is legally required. We ensure that all 3 employees are paid in line with the market. GRI 3 Material Topics 2021 GRI 3-1 Process to determine material topics p. 7 ff. GRI 3-2 List of material topics p. 7, 67 GRI 3-3 Management of material topics p. 7 GRI 201 Economic Performance 2016 GRI 201-2 Financial implications and other risks and opportunities due to climate change p. 13 ff. GRI 202 Market Presence 2016 Hilti uses standardized salary group structures for all functions and in all countries and regularly GRI 202-1 Ratios of standard entry level wage by gender compared to local minimum wage reviews them. This includes a reasonable compensation range for each position, to ensure compen- sation is set based on the position and free from any discriminatory factors, as well as in compliance with local minimum wage regulations. A gender pay equity review is performed every two years.
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