Declaration of Conformity with the German Sustainability Code 2025

Strong networks, extensive technical expertise and the cost-effective use of funds – these are the tools we draw on as we work with our partners around the world to create lasting value for people.

GIZ is a service provider and implementer in the field of international cooperation for sustainable development and education. We support the German Federal Government in achieving its development objectives. Together with our partners, we work to deliver flexible and effective solutions that offer people better prospects and sustainably improve their living conditions.

Some of our most important resources include the decades of experience we can draw on and our extensive network of experts and local and international cooperation partners from the political sphere, the business world, the science and research community, and civil society. The funding for our work comes from the public and private sector and we use these funds prudently to achieve the maximum impact. This level of care is also reflected in our approach to our planet’s natural resources, which we use responsibly.

GIZ offers a wide spectrum of services. We deliver advisory services at political level and to the private sector. We network actors and are present whenever conflicts need to be resolved. In all of our activities, we focus on developing and building the capacities of individuals, organisations and governments. We see holistic capacity building as the key to sustainable development – and sustainability is both the principle that guides our actions and our core business. We think in an entrepreneurial way and act cost-effectively, although we are not profit-oriented. We train and place experts, manage and supervise construction and infrastructure projects, administer financing arrangements and shape dialogue between and with partners, clients and commissioning parties.

We create value at three levels. By enabling individuals, supporting organisations and strengthening societies, our work around the world is helping to achieve the 2030 Agenda’s Sustainable Development Goals (SDGs).

We can only be effective if we are flexible. We continuously monitor our business environment, identify trends and developments at an early stage and align our activities with the needs of our clients, commissioning parties and partners. Looking ahead, we are constantly adapting our range of services to the challenges of the moment.

GIZ’s intention is to align everything we do with the guiding principle of sustainability. The Sustainable Development Goals (SDGs) of the 2030 Agenda and the principles for their implementation provide our framework for action. We are also guided by Germany’s Sustainable Development Strategy, which translates the 2030 Agenda into a roadmap.

GIZ’s company-wide Sustainability Guidelines set out our understanding of sustainability and provide guidance on dealing with the conflicting interests and objectives that arise from the different dimensions of sustainability. They form the foundation for GIZ’s operational policies and strategies and its Processes and Rules. Finally, they define our corporate sustainability architecture and governance. Our Corporate Strategy and internal rules are founded on the three dimensions of sustainability. All GIZ services, including those we subcontract to third parties, are required to align with the imperatives of sustainability. In both the services we deliver and in internal (change) processes, we endeavour to avoid adverse consequences for sustainability wherever possible and always use every opportunity to make our work more sustainable.

The purpose of the Sustainability Programme is to define and implement specific goals to improve sustainability in key areas of action (see also Criterion ‘3. Objectives’).

In its capacity as an enterprise for international cooperation, GIZ and its partner organisations, clients and commissioning parties face the challenge posed by numerous and often mutually reinforcing crises. Anthropogenic climate change, pollution and biodiversity loss are a threat to our livelihoods. The most recent update on the level of achievement of the 2030 Agenda for Sustainable Development is sobering. A growing number of people live in countries marked by conflict and fragile statehood. Yet we can also see trends that give cause for optimism. In 2024, the international community adopted a United Nations Pact for the Future, which focuses on intergenerational justice and calls for more forward-looking action. Around the world, the expansion of renewable energy continues to gain momentum. Artificial intelligence brings new challenges, while also offering new opportunities to address environmental and social issues and underpin economic development. These and other global challenges and opportunities form the framework within which international cooperation must act, and is able to shape the future.

GIZ identifies the key sustainability issues that then form the basis for sustainability management and the company’s reporting within the scope of the double materiality analysis it conducts at regular intervals in preparation for the European Union’s Corporate Sustainability Reporting Directive (CSRD).

The first analysis was conducted in 2023 and subsequently updated in 2024. Delays in implementing the CSRD and the regulatory uncertainty this has caused has meant that the materiality analysis was not updated in 2025. GIZ expects to be required to report in line with the CSRD as of the 2027 reporting year.

Overview of the materiality analysis process in accordance with the CSRD

The first step was to analyse the GIZ value chain and compile a long list of potentially material sustainability issues. Potentially material topics were identified based on the concept of double materiality. In this way, the possible impacts in the three areas of the value chain and the possible financial risks and opportunities for GIZ were identified using document-based research that was supplemented, validated and finally evaluated with the involvement of internal stakeholders. Additionally, partners in selected GIZ offices outside Germany were involved in the analysis in the form of a partner survey.

Material impacts, risks and opportunities of GIZ (inside-out and outside-in perspectives)

The table below shows the material impacts, risks and opportunities for GIZ in the areas of procurement, operations and project work. As a provider of services for sustainable development, GIZ’s corporate purpose is to achieve positive results in project work (see Criterion ‘10. Innovation and product management’). There are thus positive impacts for all of the topics considered in the CSRD-compliant materiality analysis, which is why they are not listed again here.

To help us continuously improve our operational sustainability, GIZ has its own Sustainability Programme and also uses management systems such as the Eco-Management and Audit Scheme (EMAS) and the Corporate Sustainability Handprint® (CSH).  

The purpose of the Sustainability Programme is to define and implement substantive priority areas and specific measures for improving sustainability. Last year, a new Sustainability Programme was drawn up covering the period 2026–2030. It takes account of Germany’s Sustainable Development Strategy, which translates the UN’s Sustainable Development Goals (SDGs) into a specific roadmap for Germany. GIZ’s own Sustainability Guidelines were also instrumental in the development of the Sustainability Programme. They affirm GIZ’s clear commitment to the 2030 Agenda’s SDGs.

If GIZ is to be a credible service provider for sustainable development, it must ensure that its own operational processes are as sustainable as possible. The focus is on effectiveness and efficiency. This also helps underpin the company’s economic performance. This approach is embodied by the GIZ’s Sustainability Programme 2030, which focuses on three fields of activity: (1) Climate & Energy, (2) People & the Workplace, and (3) Data & Cost-effectiveness. Each field of activity has overarching objectives, key performance indicators (KPIs) and sub-objectives, which GIZ will use to measure its progress over the period 2026–2030. At regular intervals during the year, the Director Corporate Sustainability and the GIZ Sustainability Office record and assess the degree to which the objectives have been achieved. Once a year they meet with the Management Board to report on progress in implementing the Sustainability Programme.

Fields of activity

Field of activity 1: Climate & Energy

Field of activity 2: People & the Workplace

Field of activity 3: Data & Cost-effectiveness

The Sustainability Programme 2021–2025 was successfully wound up. The majority of objectives were achieved in all topic areas (climate management and mobility, sustainable procurement, human rights, resource efficiency and biodiversity and additional topics). Of the objectives that were not achieved in full, most have been included in the new Sustainability Programme. Individual objectives are no longer being pursued as a result of changed conditions.

We have achieved a lot over the last five years: GIZ signed up to the Science Based Targets initiative and set itself ambitious reduction targets to be met by 2025.  Additionally, we launched a campaign to promote climate action measures in our country offices worldwide and introduced a greenhouse gas budget approach. Both of these initiatives will be put on a more permanent footing in the Sustainability Programme 2030.

We completed the first annual cycle of the greenhouse gas budget in 2025. Various divisions, accounting for around a third of domestic flight emissions, took part. In terms of results, the units clearly exceeded their self-imposed reduction targets of just under seven per cent on average. They succeeded in cutting their greenhouse gas emissions caused by air travel by 9.4 per cent on average against the previous year. Key to this positive result was, on the one hand, the reduction in air travel as a whole. On the other hand, staff prioritised economy and premium economy flights to an even greater degree than in the past when travelling long haul.

You will find other highlights relating to the topics covered by the Sustainability Programme 2021–2025 throughout the report, especially under Criterion ‘12. Resource management’, performance indicators for Criteria 11 and 12 and Criterion ‘17. Human rights’.

As a service provider in the field of international cooperation, GIZ works on behalf of governments, private companies, international institutions and private foundations. An analysis of the life cycle of our products – which tend to be policy advisory services – is significantly more abstract than is the case for manufacturing companies. In 2025, we again conducted various market dialogues with different business partners to discuss our intentions and principles in terms of sustainability.

To ensure compliance with the guiding principle of sustainability in all GIZ commissions, and so translate into practice the provisions of the GIZ Sustainability Guidelines and Gender Strategy, the company introduced the Safeguards+Gender management system, which applies to all areas in which the company operates. It is described under Criterion ‘18. Corporate citizenship’.

Sustainable procurement is also a key concern of GIZ. Our annually updated risk analysis looks at the entire life cycle of various products and updates the concomitant risks along the supply chains, including raw materials extraction and disposal. For the main categories of goods and services, GIZ is gradually producing guidelines on how to minimise procurement risks. These guidelines are available to staff worldwide, enabling them to plan and execute procurement and contracting in line with the best possible sustainability standards at local level.

Relationship between centralised and decentralised contracting

GIZ differentiates between contracts awarded centrally by GIZ Head Office and contracts awarded locally (local procurement in countries of assignment). Environmental and social standards are also pivotal in these contracts. They are mandatory under local general terms and conditions of contract and local general purchase conditions. Here too, the Code of Conduct for Contractors is an integral part of the contract.

In 2025, GIZ awarded contracts worth a total of some EUR 1,986 million to sub-contractors and recipients of financing. The volume of contracts awarded by Head Office was approximately EUR 1,513 million, which corresponds to around 76 per cent of the overall volume of contracts awarded in 2025. The volume of contracts awarded locally was approximately EUR 473 million, which corresponds to around 24 per cent of the overall volume of contracts awarded.

Corporate sustainability is the responsibility of the entire Management Board. The Director Corporate Sustainability, the Sustainability Office and relevant officers with special responsibilities work closely with senior management on the systematic development of sustainability at GIZ.

All official bodies at senior management level play a role in anchoring sustainability in key business and decision-making processes.

GIZ’s company-wide Sustainability Guidelines set out our understanding of sustainability and provide guidance on dealing with the conflicting interests and objectives that arise from the different dimensions of sustainability (see Criterion ‘1. Strategic analysis and action’).

Sustainability architecture

Our sustainability architecture ensures that all measures and rules relevant to sustainability are dovetailed and can be monitored.

Sustainability is embedded in GIZ’s Corporate Strategy as a guiding principle and is subject to ongoing monitoring using indicators to measure results and progress. This basic guidance is supplemented by additional strategic documents, policies and recommendations, and detailed information on specific aspects of sustainability, for example in our internal regulations.

To help us continuously improve our operational sustainability, GIZ has its own Sustainability Programme and also uses management systems such as the Eco-Management and Audit Scheme (EMAS) and the Corporate Sustainability Handprint® (CSH).

Our main tool for ensuring compliance with our sustainability standards in project implementation is our own Safeguards+Gender management system (S+G). Compliance with our S+G requirements is mandatory for all GIZ projects and programmes and is subject to a separate audit and monitoring procedure. Additional information on this can be found under Criterion ‘18. Corporate citizenship’.

GIZ is currently introducing process management throughout the company and devising a management process for sustainability. In-company process management allows us to describe and consistently optimise our sustainability processes, while ensuring transparency at the intersections with other business processes at GIZ.

Risk management

Risk management is an integral part of responsible business leadership. Like all other companies, GIZ is required by law to set up a risk management system. The Management Board is responsible for risk management. It is required by law to take precautions to ensure that developments jeopardising GIZ’s continued existence are identified at an early stage. For a federal enterprise like GIZ, it is also particularly important to address risks, since it has a special obligation to manage the funds entrusted to it responsibly, while also ensuring that the company can function and fulfil its public mandate. Risk management is intended to encourage a responsible approach to risk, to ensure risk-appropriate action and to enable entrepreneurial decisions to be taken. Based on a common understanding of risk, this takes place within harmonised management systems.

Risk management is an integral part of the company’s internal rules and as such is mandatory for all managers. They are required to identify risks at least twice a year, and to assess the probability of a risk becoming reality and the potential impacts this would have, so that appropriate mitigation measures can be taken at an early stage. MIRAI software is used to record risks and monitor the way they are addressed.

GIZ continues to hone its risk management system to ensure it remains functional and able to meet both internal and external requirements.

GIZ’s sustainability objectives and the pertinent indicators from the new Sustainability Programme 2030 are set out under Criterion ‘3. Objectives’. They are monitored several times a year by a dedicated system.

The data required to monitor the achievement of objectives in the field of activity Climate & Energy are collected by existing management systems including the Eco-Management and Audit Scheme (EMAS) and the Corporate Sustainability Handprint® (CSH). This ensures the consistency of data across the company. Additionally, in 2026 GIZ is developing a Climate Transition Plan that can be used to plan and monitor inputs towards achieving individual corporate climate action measures. Performance indicators are also available for the fields of activity People & the Workplace and Data & Cost-effectiveness.

Regular steering meetings are also held at senior management level to manage the Sustainability Programme 2030, ensuring that any need for action can be addressed at an early stage. The Management Board looks annually at progress achieved towards the overarching objectives and performance indicators and any resultant need for action.

Performance indicator GRI SRS-102-16: Values

We have a clearly defined framework of values: our actions are guided by the principles of sustainability. At GIZ, our work is founded on the conviction that social responsibility, ecological balance and economic capability must go hand in hand if present and future generations are to live safe, secure and dignified lives. The following basic principles are the foundation for our understanding of sustainability:

• Respecting the planetary boundaries (Earth System Boundaries^[1]): Biophysical processes and systems regulate the state of the Earth system and set limits on our planet’s capacity as a habitat. Crossing these boundaries exposes human civilisation to uncontrollable risks. Safe and just boundaries can stabilise the Earth system. This means that the only possible course for sustainable development is to heed these planetary boundaries, while also taking social and justice-related factors into account.
• The ethical imperative of inter-generational and intra-generational justice: current and future generations shall enjoy at least an equivalent life-sustaining resource base and opportunities to satisfy their needs and exercise their abilities.
• Sustainability is impossible without gender justice: gender equality is a prerequisite for and driver of sustainable development and of the future viability of our society in Germany and worldwide.
• Sustainability requires participation: political participation of relevant groups in decision-making processes must be ensured.
• Sustainability is not an end state but a constant process of searching and negotiation: the search for viable solutions to economic, social and environmental problems in different societal, cultural and historical contexts needs to be ongoing.
• Conflicting objectives should be addressed openly as they emerge and negotiated fairly between all affected parties within the planetary boundaries.
   

GIZ has put in place incentives systems for staff members to set their own individual goals. The guidelines on staff initiatives in the field of sustainability management give staff the option of agreeing with their line manager on individual employee goals in the field of sustainability. These agreements have a bearing on the way remuneration develops.

Additionally, GIZ has developed different formats for supporting staff engagement for greater sustainability (more information can be found under Criterion ‘18. Corporate citizenship’).

Goals relating to sustainability are regularly integral parts of the agreement on objectives reached by the shareholder and the Management Board. The agreements on objectives are confidential. For 2025, they included objectives relating to the economic and social dimensions of sustainability.

Performance indicator GRI SRS-102-35: Remuneration policies

Information on remuneration policies as they apply to the highest governance body can be found in the Corporate Governance Report 2025 (German Only) (Section IV: Remuneration of managing directors and members of the GIZ Supervisory Board in 2025, p. 4).

Performance indicator GRI SRS-102-38: Annual total compensation ratio

The ratio of the annual total compensation for the organisation’s highest-paid individual in each country of significant operations to the median annual total compensation for all employees in the same country has not been published. This is not reported in detail due to confidentiality requirements and because of potential adverse impacts on the individual security of staff members assigned abroad.

In-house sustainability experts have identified key stakeholder groups and set them out in the Sustainability Guidelines. The shareholder, represented by the German Federal Ministry for Economic Cooperation and Development (BMZ) and the German Federal Ministry of Finance (BMF), sets targets for GIZ, which are also relevant for sustainability management. The shareholder is also GIZ’s main commissioning party. Other clients and commissioning parties provide impetus on sustainability issues and are regularly involved in a systematic dialogue by means of a survey of commissioning parties.

Employee participation is assured via the employee representative bodies at GIZ. Works council agreements are the main instrument used to exercise workplace codetermination. Voluntary staff initiatives also support the implementation of sustainability measures. GIZ is in continuous dialogue with stakeholders and networks from the political sphere and civil society in order to share lessons learned and benefit from fresh input on sustainability topics.

The Supervisory Board, which represents the shareholder, political stakeholders and staff members, is regularly informed about sustainability management by means of the Declaration of Conformity with the German Sustainability Code. It also provides important impetus for GIZ.

Performance indicator GRI SRS-102-44: Key topics and concerns

The shareholder sets targets for GIZ in the field of sustainability. These then inform the actions of the company on issues including climate action, staff skills sets, the economic use of funds and compliance management. The targets guide GIZ’s actions and are actively addressed within the framework of the Corporate Strategy and the Management Board’s objectives.

The most recent survey of commissioning parties indicated that the latter perceive project implementation geared to sustainability criteria as one of GIZ’s strengths. Additionally, GIZ’s cost-effective way of working and transparent presentation of costs are seen to be particularly important.

Staff, represented by their representative bodies, see fair working conditions, workplace diversity and data protection as particular concerns. Corporate climate action and the chance to contribute to this are also important to our employees.

To reflect the views of our partners, a first partner survey was conducted in 2023 as part of the materiality analysis. It revealed that the material GIZ topics identified by partners are very similar to those raised by other stakeholders and internal GIZ experts. As a result, no further surveys have been conducted to date due to economic reasons.

Our understanding of quality

Quality plays a pivotal role in ensuring the effectiveness, cost-efficiency and sustainability of our work. Our understanding of quality is based on international standards and is defined by the following quality factors:

• Results achieved
• Values geared to sustainability
• Economical use of resources
• Efficient steering
• Compliance with rules and regulations

Behind each of these factors are procedures and instruments that are geared to the specific needs of our clients, commissioning parties and partners, but also of our employees. We also use the Capacity WORKS management model, supplemented by monitoring and evaluation, to steer our cooperation projects. Furthermore, our work is subject to regular external and internal audits and evaluations which provide feedback on the quality of performance and on compliance with stakeholder requirements. The results are also used for learning purposes and to further hone our service delivery under changing conditions. 

Quality management 

Our quality management is coordinated and monitored centrally. Responsibility for underlying procedures and requirements lies with the relevant organisational units, which also implement these. Our actions are guided by our internal quality standards on effectiveness, cost-efficiency, partner orientation, and accountability and compliance, and an annual quality dialogue within the scope of quality assurance in line management is mandatory for responsible managers.

Learning and innovation

All of our projects and activities are developed, implemented and evaluated with a view to their effectiveness in terms of achieving the SDGs. Adverse impacts, caused for instance by necessary travel, are also factored into this assessment. We have a wide spectrum of operations in 53 sectors in 120 countries, in the environmental sphere (e.g. in the water and agricultural sectors), on social matters relating to sustainability (e.g. education and support measures for integrated and returning experts working for local employers in partner countries), and in the economic sphere (e.g. enhancing the business environment for small and medium-sized enterprises).

Innovations are managed and driven forward at various places inside GIZ. Central to this is the development of innovative approaches and solutions in projects and internal processes, including activities in the Sectoral Department (such as the GIZ Data Lab), various business development projects and the scope we offer for further innovations. GIZ has long enjoyed a distinct culture that fosters innovation. This has been further strengthened as part of the company’s digital transformation and has allowed us to expand in particular methodological skills needed for innovation and sustainability.

Within the scope of the organisational transformation, a strategic innovation management system is being developed as an integral part of the Corporate Strategy. This is closely linked to the systematic enhancement of our product and services portfolio, and is intended to help ensure that existing resources are used more specifically and more effectively.

There is a particular focus on transformational approaches to achieve sustainability objectives. Specific innovation initiatives are to be conducted to develop these approaches. To make innovation more visible and to manage investment strategically, we are also putting in place an innovation portfolio management system. This will allow us to systematically support and scale up innovation, while making more sustainable use of resources.

Another objective is to better communicate GIZ innovations financed by clients and commissioning parties, thus further bolstering the image of modern, effective and innovative international cooperation.

Performance indicator G4-FS11
Percentage of assets subject to positive and negative environmental or social screening

100 per cent of GIZ’s assets are screened on the basis of environmental and social factors in combination with exclusion criteria and a best-in-class approach.

Since the latest GIZ environmental and climate data for 2025 will not be available until mid-2026, reporting on Criteria 11 and 12 and the performance indicators for Criteria 11, 12 and 13 are based on data from the reporting year 2024.

The economical use of resources, mitigating climate change, reducing energy consumption and climate change adaptation are important topics within the scope of our materiality analysis as part of preparations for the Corporate Sustainability Reporting Directive (E1: Adaptation to climate change; E1: Climate change mitigation and energy; E5: Resource inflows, outflows and consumption). For our business activities we utilise primarily energy, water and paper, and generate waste.

Energy – the essentials

The total energy consumption and the energy mix varies widely between GIZ in Germany and our operations outside Germany. In Germany, our energy consumption is primarily accounted for by electricity and heating/cooling energy. Heating and cooling alone accounts for just over half of consumption. Outside Germany, fuel for company vehicles and generators accounts for a large percentage of the total. The supply situation remains precarious in many of our partner countries, making (emergency) generators indispensable.

Water – the essentials

In many of our partner countries, water is a scarce and precious good. This makes it extremely important to use water economically. Collecting data on water consumption at GIZ’s country and project offices is particularly complex and our figures are still incomplete – sometimes because water meters are non-existent, defective or imprecise in their measurements. GIZ also only gathers data on consumption of tap water. Drinking water from other sources is only included in the figures where water canisters replace tap water. In African countries in particular (e.g. Ghana and Nigeria), wells are also used as a source of water. The consumption of well water cannot be quantified.

Waste – the essentials

GIZ aims to generate as little waste as possible and seeks to maximise re-use and recycling rates. The waste produced in Germany is mainly commercial waste similar to household waste, such as paper, packaging, organic waste and residual waste. The Corporate Sustainability Handprint® (CSH) does not record waste, so no quantitative data is available from outside Germany. Systematic waste separation is by no means the norm worldwide. Nevertheless, we also conduct sustainability activities in this area. In several countries, for instance, we have drawn up waste management strategies dealing with electric and electronic waste, and partnerships have been established with local non-governmental organisations (NGOs). 

Paper – the essentials

Paper is an essential resource that we use every day in the office. While it is not always possible to dispense with paper entirely, we have significantly reduced paper consumption worldwide since 2019 and are constantly working to reduce it further, especially outside Germany. You will find a detailed list of our resource consumption under the performance indicators for Criteria 11 and 12.

Since the latest GIZ environmental and climate data for 2025 will not be available until mid-2026, reporting on Criteria 11 and 12 and the performance indicators for Criteria 11, 12 and 13 are based on data from the reporting year 2024.

Because conditions in Germany and in the other countries in which GIZ operates are very different, we use two distinct environmental management systems – one in Germany and one in the field structure. The management systems are based on GIZ’s Environmental Mission Statement.

Environmental management system in Germany based on EMAS

In Germany, GIZ uses the Eco-Management and Audit Scheme (EMAS), which is an extension of the ISO 14001 environmental management standard. EMAS is the world’s most exacting certification system for corporate environmental management and requires companies to make continuous, annually verified improvements in their environmental performance. The overriding priority is to steadily reduce GIZ’s environmental impacts and provide evidence of this reduction. We draw up an annual environmental audit that sets out progress made towards achieving our environmental goals. This is presented to the responsible Chamber of Commerce and Industry (IHK) in the form of a declaration, having undergone a prior external audit by EMAS environmental auditors. By participating in the EMAS scheme, GIZ undertakes to steadily improve its environmental performance and comply with all applicable environmental regulations at locations covered by EMAS. The Chair of the GIZ Management Board is the company’s EMAS environmental management representative. Our Environmental Management Officer is based in GIZ’s Sustainability Office. The Officer launches and monitors all necessary steps within the company that are relevant for the EMAS system and coordinates implementation of environment-related measures laid out in the Sustainability Programme in close consultation with other units. Our registered offices in Bonn and Eschborn and our representation in Berlin first gained EMAS certification in 2013. Other buildings in Berlin, Bonn and Feldafing were included in the scheme over subsequent years.

Environmental management in partner countries: the Corporate Sustainability Handprint^® 

The Corporate Sustainability Handprint® (CSH) is used to record progress achieved in the field of sustainability in the countries in which GIZ operates. It provides a uniform framework for corporate sustainability. GIZ has used the CSH to collect climate and environmental data every year in its partner countries and country offices since 2018. Although the quality and availability of data are still not comparable with Germany, the situation is improving steadily. When we record environmental data, we distinguish between an ‘environmental footprint’ and an ‘environmental handprint’. While an environmental footprint measures factors such as water consumption and CO2 emissions, the handprint documents active contributions towards sustainability, such as the installation of solar panels rather than generators or the shared use of project vehicles. The handprint also covers raising awareness about health issues, diversity and human rights, and ensuring sustainable procurement. GIZ encourages its teams on the ground to optimise their sustainability performance.   

Resource efficiency targets

GIZ’s environmental and climate targets are set out in the Sustainability Programme 2021–2025. In 2025, new targets were set for the post-2026 period (see also Criterion ‘3. Objectives’). A few examples are given below.

• Energy: GIZ intends to reduce the energy it consumes by 20 per cent per staff member in Germany and by 10 per cent per staff member outside Germany by 2025, taking 2019 as the base year. To promote sustainable development, GIZ also intends to make more use of renewable energy. The aim is to raise the installed capacity of our photovoltaic plants in Germany to 150 kWp and outside Germany to 400 kWp by 2025.
• Mobility: Wherever possible, business travel is to be replaced by online meetings or reduced by grouping appointments. These approaches worked well during the COVID-19 pandemic.
• Coolants: By 2025, the use of coolants with a particularly high global warming potential (GWP) is to be reduced by 10 per cent outside Germany and by 20 per cent in Germany. The implementation plan sets out the identification of all coolants used as a first step. After the refitting plans have been drawn up, modern plants using climate-friendly coolants will be the main thrust in achieving the target.
• The carbon footprint of our digital operations will be continuously reduced by using IT equipment for longer, by carrying out repairs as required and finally by recycling equipment. To this end, equipment in Germany is to be better repaired and defective equipment is to be recycled. Outside Germany too, the foundations are to be laid for recycling infrastructure.
• Paper: By 2025, the volume of paper used for printing in Germany is to be cut by 65 per cent, while a target of 40 per cent has been set for outside Germany. The main measures involve training staff, making more use of software applications and providing information internally to raise awareness of digital storage options.

Measures

Energy

Electric power: Almost all the power used at GIZ locations in Germany is green electricity. In 2024, some 93 per cent of the power used was generated from renewables. The consumption of conventional electricity stems from the use of spaces shared with other tenants, such as reception areas, underground car parking facilities and lifts in leased properties. Wherever possible, we are replacing conventional light bulbs with LEDs at all locations. We are also optimising ventilation systems to save power.

As a general rule, GIZ measures electricity consumption at all locations where GIZ staff work in our partner countries. Since most countries do not yet generate enough on-grid electricity from renewables, we cannot achieve the same percentage of green electricity supplied to our offices outside Germany as we do in Germany. However, GIZ offices in partner countries are always looking at where and how it makes economic and environmental sense to use PV systems in our locations abroad.

The number of country and project offices installing or planning to install PV systems is steadily increasing. Energy efficiency measures are an important factor in the equation. The lower the basic electric power demand, the better the chances of meeting demand in the event of power outages with appropriately dimensioned PV systems and of reducing the use of diesel generators for peak loads. This also means greater energy security for GIZ locations in fragile contexts. Measures in the fields of energy efficiency and renewable energy thus complement each other.

New PV systems were installed at several locations outside Germany in 2024, including Botswana, Cameroon, Kosovo, Malawi, Mexico, Myanmar and Tunisia.

Heating and cooling: Many locations in Germany have gradually switched to using biomethane for heating purposes since 2021. Geothermal systems are used in Bonn, Röttgen and Eschborn. There are also plans to expand the use of renewables at some locations, for example by installing PV systems. This goes hand-in-hand with energy-efficient refurbishments such as better insulation.

Wherever possible, particularly energy-efficient and environmentally friendly air conditioning systems (green cooling) have been procured, but these are not readily available outside Germany.

Mobility: A significant decrease in fuel consumption for cars was recorded during the COVID-19 pandemic. In order to keep fuel consumption low in the future, options for establishing country-specific vehicle pooling systems are being explored outside Germany. The cross-project procurement and use of motor vehicles are also increasingly becoming standard practice. In Germany, we are prioritising the transition to electromobility. Since 2023, over half of our modest company fleet, which consists of 11 vehicles, has been fully electric.

Outside Germany too, more electric vehicles are being purchased on an ongoing basis and events are being held to raise staff awareness of issues such as sustainable mobility and energy and resource consumption.

Progress is described under performance indicator GRI SRS-302-4: Reduction of energy consumption.

Water

In almost all of our buildings in Germany, we have lowered the water pressure in the kitchen areas and toilets and installed water-saving fittings, aerators on taps and low-flush buttons on toilets. However, for some time now it has been mandatory under the Drinking Water Regulation to flush water pipes at regular intervals. This reduces the impact of these measures. At some locations, rainwater is used to flush toilets and for the outside areas. The grounds have been landscaped such that they require little or no watering, with the exception of newly planted trees or during long, hot spells. Progress is described under performance indicator GRI SRS-303-3: Water withdrawal.

Waste

Since 2020, GIZ has had a waste strategy for its main locations in Germany that simplifies and centralises the clear separation of waste. It focuses on easy separation of waste from reusable materials, reducing the use of plastic, and efficient cleaning. The entire waste management process is documented and waste is disposed of by certified specialist companies. During the procurement process too, GIZ ensures that product packaging generates as little waste as possible, which is why we prefer reusable packaging. Sustainability criteria have also been agreed for the office supplies we use. Progress is described under performance indicator GRI SRS-306-3 (2020): Waste generated.

Paper

GIZ is particularly committed to gradually digitalising document processing. Since October 2021, documents for internal use – apart from exceptions required by law – have been handled and stored only in electronic form. All of the paper GIZ uses in Germany is recycled paper with the Blue Angel seal of approval. A new printer concept, which reduced the number of printers to a third, was implemented in 2024. The new appliances are also much more energy efficient. Progress is described under performance indicator GRI SRS-301-1: Materials used.

Identification of risks

Within the scope of the materiality analysis in preparation for the CSRD (see Criterion 2), two main environmental risks were identified:

• Topic area E1: Climate change mitigation and energy: Rising carbon pricing and stricter regulatory requirements for buildings increase GIZ’s structural costs.
• Topic area E1: Adaptation to climate change: Longer-term changes in climate patterns with rising sea levels and chronic heatwaves jeopardise the security of GIZ’s locations and cause financial damage.

As part of the EMAS environmental management scheme too, environmentally relevant opportunities and risks are analysed at least once a year and actively spotlighted.

Performance indicator GRI SRS-301-1: Materials used

Since the latest GIZ environmental and climate data for 2025 will not be available until mid-2026, reporting on Criteria 11 and 12 and the performance indicators for Criteria 11, 12 and 13 are based on data from the reporting year 2024.

Paper consumption

Paper consumption in Germany fell from 11.9 million to 2.5 million sheets of paper in 2024, which is 79 per cent lower than in 2019. The 65 per cent reduction target set out in the Sustainability Programme was therefore achieved. Further reductions in consumption figures are expected as work processes are digitalised, the eProcurement system is introduced and the number of paperless events steadily grows.

Paper consumption outside Germany fell from 73.7 million to 31.7 million sheets of paper, which is a reduction of approximately 57 per cent against 2019. Recycled paper accounted for 26 per cent of all paper used at GIZ locations abroad in 2024, an increase of 11 percentage points compared with 2019. In partner countries, it is not always possible to use recycled paper, as it is often difficult or even impossible to source locally. Nevertheless, outside Germany GIZ has already switched to 100 per cent recycled paper in 16 countries.

Performance indicator GRI SRS-302-1: Energy consumption

Since the latest GIZ environmental and climate data for 2025 will not be available until mid-2026, reporting on Criteria 11 and 12 and the performance indicators for Criteria 11, 12 and 13 are based on data from the reporting year 2024.

Energy consumption¹

Energy consumption¹

Performance indicator GRI SRS-302-4: Reduction of energy consumption

Since the latest GIZ environmental and climate data for 2025 will not be available until mid-2026, reporting on Criteria 11 and 12 and the performance indicators for Criteria 11, 12 and 13 are based on data from the reporting year 2024.

Total energy consumption in Germany is virtually unchanged from the previous year, while it has fallen by around 15 per cent compared with 2019. Outside Germany, total energy consumption fell by around 12 per cent year on year and is 21 per cent down on the figure for 2019. Total energy consumption per employee rose by approximately 5 per cent in Germany against the previous year. Outside Germany, on the other hand, it fell by around 7 per cent.

The measured installed capacity of PV plants in GIZ’s locations abroad rose by roughly 23 per cent between 2023 and 2024. The installed capacity of 674 kWp means that the target of 400 kWp set out in GIZ’s Sustainability Programme was surpassed by a significant margin. Compared with 2023, energy consumption increased by some 2 per cent in Germany, whereas it fell by approximately 12 per cent abroad. GIZ’s worldwide electricity consumption in 2024 was about 14 per cent below the 2019 level.

Our locations in Germany and abroad vary enormously in terms of heating/cooling energy consumption. Across the company, overall consumption of heating and cooling energy in 2024 was some 3 per cent higher than in the previous year, but around 23 per cent lower than in 2019. At 1,815 kWh, consumption per employee in Germany was 4 per cent higher than in the previous year. Outside Germany, where heating systems are used in only a few countries or are partly based on electricity, the consumption figure is much lower. 2024 saw an increase of around 18 per cent on the previous year, taking the figure to 259 kWh per employee. However, when compared with the 2019 base year, the consumption figure has fallen by around 33 per cent.

The renewable share of heating and cooling energy in Germany was 81 per cent, which is an increase of 9 percentage points on the previous year. This is due primarily to the steady increase in the use of biomethane and the termination of leases on buildings using natural gas. In terms of electricity consumption, the share of green electricity used remained unchanged at 93 per cent.

Mobility: GIZ’s fleet of 11 vehicles consumed fuel equivalent to 59,690 kWh in Germany in 2024. The direct energy consumption resulting from vehicle fuel at GIZ locations in Germany is thus of only tangential importance. GIZ’s core business, implementing projects, takes place at its locations abroad, where the company maintained a fleet of 2,657 motor vehicles in 2024.This figure was slightly down on the previous year. However, a direct comparison is difficult due to the availability of data from four additional countries in the 2024 reporting year. Excluding these countries, the number of vehicles fell from 2,682 in 2023 to 2,363 in 2024 – a decrease of around 12 per cent. Their fuel consumption totalled 32,095,268 kWh. This represents a reduction in energy of almost 7 million kWh in the field structure compared with 2023. GIZ is also working steadily to raise the percentage of electric vehicles in its vehicle fleet. Seven new electric vehicles were procured in the field structure in 2024. Company-wide, the energy consumption of motor vehicles fell by around 30 per cent compared with the base year 2019.

Generators: In Germany, generators only need to be used in exceptional cases – as a rule, their operation is limited to maintenance purposes. As a result, energy consumption by generators is very low, at 2 kWh per employee. Outside Germany, however, generators are much more important, especially in countries with unstable electricity grids. The average fuel consumption of generators outside Germany was 523 kWh per employee. Consumption per employee has therefore increased slightly year on year (by around 7 per cent) and is around 28 per cent higher compared with the base year 2019.

Performance indicator GRI SRS-303-3: Water withdrawal

Since the latest GIZ environmental and climate data for 2025 will not be available until mid-2026, reporting on Criteria 11 and 12 and the performance indicators for Criteria 11, 12 and 13 are based on data from the reporting year 2024.

Water consumption¹

GIZ’s water consumption in Germany in 2024 was about 9 per cent lower than in the previous year. Per capita consumption was also down, by around 4 per cent, falling to 4,279 litres per employee in 2024. Water consumption was about 48 per cent down on 2019. In 2024, water consumption outside Germany was less than 1 per cent down on the previous year. Per capita consumption, however, increased slightly (by 5 per cent). Compared with the base year 2019, a 40 per cent reduction in water consumption was achieved outside Germany.

Performance indicator GRI SRS-306-3 (2020): Waste generated

Since the latest GIZ environmental and climate data for 2025 will not be available until mid-2026, reporting on Criteria 11 and 12 and the performance indicators for Criteria 11, 12 and 13 are based on data from the reporting year 2024.

Waste

The total volume of non-hazardous waste generated by GIZ in Germany was 834 tonnes in 2024, which is slightly above the level of the previous year. The total volume of hazardous waste generated was comparatively low, amounting to around 11 tonnes. This includes defective battery-powered electronic devices, batteries and light bulbs.

It is not currently possible to record waste generated outside Germany in any standardised form because waste separation and disposal standards vary so widely around the world, and because the data is not always available.

Climate change mitigation and adaptation are important topics within the scope of our materiality analysis as part of preparations for the Corporate Sustainability Reporting Directive (E1: Adaptation to climate change; E1: Climate change mitigation and energy).

Principles

GIZ is firmly committed to the Paris Agreement’s 1.5-degree target. The climate crisis is one of the greatest challenges of our time, and climate action is a key concern for GIZ. GIZ is supporting partners in countries of assignment in implementing climate change mitigation and adaptation measures. At the same time, we are setting ourselves goals to improve our own carbon footprint, in line with the most rigorous science-based, transparent standards and benchmarks. For GIZ’s climate management, prevention takes priority over reduction, while offsetting of unavoidable emissions is a last resort.

GIZ bases its climate management on the findings of climate research. In 2021, we were the first development cooperation company to join the global Science Based Targets initiative (SBTi). GIZ is thus pursuing ambitious emission reduction targets that are broken down into different scopes, or groups of emission sources, in line with international standards.

Targets

Since the latest GIZ environmental and climate data for 2025 will not be available until mid-2026, we cannot report definitively on the extent to which targets have been met as we go to press.

We have pledged to reduce our direct and indirect emissions – Scopes 1 and 2 – by 30 per cent of the 2019 figure by 2025. GIZ has also committed to reducing absolute Scope 3 GHG emissions from purchased goods and services, fuel and energy-related activities, business travel and staff commuting by 10 per cent between 2019 and 2025. The data is updated annually and, if new information becomes available, results from previous years are corrected.

Taking 2019 as a benchmark, GIZ intends to cut GHG emissions resulting from air travel inside and outside Germany by 25 per cent by 2025. Over the same period, the GHG emissions arising from fuel used by GIZ vehicles outside Germany are to be cut by 14 per cent. GHG emissions generated by staff commuting inside Germany are to be reduced by 35 per cent by 2025.

Step by step, GIZ is improving its monitoring system, enabling it to record other key emissions more accurately and to reduce these wherever possible. Collecting data on Scope 3 emissions is challenging because the availability and accessibility of the data vary widely. This means that only certain emission sources – such as business trips – can be accurately accounted for, while for others – such as purchased goods and services – only estimates are available. 

In 2025, new targets were set for the post-2026 period (see also Criterion ‘3. Objectives’).

Im Jahr 2025 wurden neue Ziele für den Zeitraum ab 2026 entwickelt, die unter Kriterium „3. Ziele“ beschrieben sind.

Certificates from climate change mitigation projects

To offset unavoidable emissions, GIZ acquires Gold Standard certificates from climate change mitigation projects. This is one of the most exacting international quality standards. We have offset unavoidable emissions in Germany in this way since 2013 and extended the scheme to cover emissions outside Germany in 2020. We acquire certificates to cover all GHG emissions in Scopes 1 and 2 as well as some GHG emissions in Scope 3 that can be reliably measured.

The measures set out under Criterion ‘12. Resource management’ to improve resource efficiency also help reduce GHG emissions in Scopes 1, 2 and 3.

Performance indicator GRI SRS-305-1 (See GH-EN15): Direct (Scope 1) GHG emissions

Since the latest GIZ environmental and climate data for 2025 will not be available until mid-2026, reporting on Criteria 11 to 13 and the relevant performance indicators are based on data from the reporting year 2024.

Summary of GHG emissions¹

Performance indicator GRI SRS-305-2: Energy indirect (Scope 2) GHG emissions

Since the latest GIZ environmental and climate data for 2025 will not be available until mid-2026, reporting on Criteria 11 to 13 and the relevant performance indicators are based on data from the reporting year 2024.

Summary of GHG emissions¹ 

Performance indicator GRI SRS-305-3: Other indirect (Scope 3) GHG emissions

Since the latest GIZ environmental and climate data for 2025 will not be available until mid-2026, reporting on Criteria 11 to 13 and the relevant performance indicators are based on data from the reporting year 2024.

Summary of GHG emissions¹ 

Performance indicator GRI SRS-305-5: Reduction of GHG emissions

Since the latest GIZ environmental and climate data for 2025 will not be available until mid-2026, reporting on Criteria 11 to 13 and the relevant performance indicators are based on data from the reporting year 2024.

Below are the climate management results and measures from the 2024 reporting year:

• In 2024, the 25 per cent reduction in Scope 1 and Scope 2 GHG emissions means that we are exactly on track to achieve the SBTi target of 30 per cent by 2025. The significant savings in direct Scope 1 GHG emissions in Germany are primarily the result of the switch to biomethane for heating. Together with a reduction in heating consumption, GHG emissions in Germany were therefore 87 per cent down on the base year 2019. By contrast, a reverse trend has been observed outside Germany since 2022 due to the higher levels of energy consumed abroad for heating purposes. Nevertheless, GHG emissions from heating are still 12 per cent below the 2019 level. Compared with 2023, the biggest reductions in GHG in absolute terms were achieved in emissions from motor vehicles, as the consumption of fossil fuels outside Germany was reduced significantly. As a result, GIZ saved a total of approximately 1,800 tonnes of CO2e year on year, which is a reduction of around 19 per cent. The two other relevant Scope 1 categories, namely generators and coolants, show only slight changes at the company level compared with 2023. GHG emissions from generators rose slightly by 2 per cent, while emissions from coolants fell by 3 per cent.
• Indirect Scope 2 energy-related emissions fell sharply in 2024, by around 17 per cent. The main reason for this is GIZ’s reduced electricity consumption. Outside Germany, emissions fell by almost 1,700 tonnes of CO2e as a result of savings measures. The most important climate management measures here include the expansion and more intensive use of our own photovoltaic systems, efficiency improvements – for example in air conditioning systems – and raising employee awareness. Year on year, the use of district heating and district cooling also decreased by around 10 and 11 per cent respectively.
• Scope 3 emissions fell by 9 per cent across the company, which also puts them on track to achieve the SBTi target of 10 per cent by 2025. Emissions reductions were achieved across GIZ as a whole in all relevant Scope 3 categories. GHG emissions from purchased services fell by approximately 11 per cent due to a lower volume resulting from budget cuts. Fuel and energy-related GHG emissions fell by 12 per cent due mainly to reduced energy requirements. GHG emissions from business trips decreased by 6 per cent following a reduction in air travel and passenger kilometres flown. Emissions from commuting fell by 2 per cent. Given the growing trend towards travelling to the office, this decrease can mainly be explained by the reduction in staff numbers.
• Measures to raise the awareness of our service providers, including online training and standardised information about climate-friendly travel in our contractual documents, can also reduce GHG emissions in the value chain. Unfortunately, the effects of these measures cannot be quantified at present because GIZ – like many other companies – estimates GHG emissions from procurement based solely on financial procurement volume and relatively imprecise emission factors. The emission volumes stated here thus only vary in line with the volume of our purchasing of services, and cannot reflect the impact of action taken to date.

Achievement of SBTi target¹ 

GIZ complies across the board with nationally and internationally recognised standards on employee rights. As a public-benefit, federal enterprise in the field of sustainable development and international education, GIZ has a particular obligation to uphold the values enshrined in the Basic Law for the Federal Republic of Germany, and to respect the human rights guaranteed by international law. GIZ’s Code of Conduct is mandatory throughout the company. Under the Code of Conduct, employees are required to comply with all relevant laws, rules and regulations in the Federal Republic of Germany and in the relevant partner countries. This includes upholding all employee rights in place. We also have regulations on anti-discrimination, equal opportunities, gender equality and diversity. An agreement on inclusion has been concluded. Additionally, the GIZ Code of Ethics sets out the company’s values and convictions and guides the actions of every member of the workforce. We comply with all legal obligations regarding occupational health and safety and occupational health care, in particular arising from the German Occupational Safety and Health Act (Arbeitsschutzgesetz, ArbSchG) and the German Act on Occupational Physicians, Safety Engineers and other Occupational Safety Specialists (Arbeitssicherheitsgesetz, ASiG). We also have corporate health management in place.

Since compliance with employment rights is already firmly established at GIZ, we do not currently have any company-wide quantitative or time-bound objectives in this area.

The working conditions of GIZ staff with German employment contracts are regulated in collective bargaining agreements negotiated between GIZ and the responsible trade union ver.di.

Democratically elected works councils are responsible for exercising the in-company co-determination rights of employees of a German company. GIZ has local works councils at the level of the individual locations and a General Works Council at corporate level. They have participation rights, graduated by the level of the works council, in GIZ decisions that affect employees. As provided for in the German Works Council Constitution Act (Betriebsverfassungsgesetz, BetrVG), numerous works council agreements and general works council agreements have been concluded, in line with the respective authority of the works council. Furthermore, staff with disabilities are represented and supported by democratically elected officers, and, at company level, by the Central Disabled Persons’ Representation. Democratically elected equal opportunities commissioners in the locations and the corporate equal opportunities commissioner work to ensure equal opportunities for women and men.

Over and above the corporate co-determination exercised by the works councils, democratically elected workforce representatives sit on the company’s Supervisory Board, where they monitor the actions of the Management Board.

In GIZ’s offices outside Germany, national staff members regularly elect representatives at country level. GIZ country directors involve the representatives of national staff members as provided for under local law. One example is the determination of collective regulations affecting the concerns of local employees in the relevant partner country. The HR Department has put in place a contacts structure to advise HR managers and country directors in countries of assignment and to support HR and participation management for national staff members.

Regular staff meetings are held as ‘open space’ events with live video links for discussions with managers, along with many other opportunities for dialogue. Since 2016, surveys of all staff members and development workers have been conducted essentially every three years, mirroring the GIZ corporate strategy cycles. 

Employment rights outside Germany

GIZ’s services are delivered jointly by national staff members and seconded staff. The corporate policy principles apply equally to seconded and national staff. A company-wide policy is in place for national staff members. It sets out standards and professional HR processes to ensure standardised corporate policy, while the principles and guide rails enshrined in the policy ensure a common direction in HR work for this group of the workforce. Equally, it provides the flexibility required to take account of national legislation and specific regional and cultural factors.

Identification of risks

Assignments in our partner countries entail security risks. In many places, the threat of natural disasters, terrorist attacks and violent crime is higher than in Germany. The standards of infrastructure and medical care are often lower than in Germany. Increasingly, staff are being assigned in fragile contexts. This creates special challenges for GIZ in terms of the duty of care towards its staff members. The safety and security of our staff is always our top priority. At GIZ, the Management Board bears overall responsibility for the safety and security of staff. The Corporate Security Unit reports directly to the Management Board. It was established in 2016 and is responsible for staff worldwide. Responsibility for the personal safety of staff undertaking assignments in partner countries is vested in the relevant country director, who is responsible for security risk management and crisis management in the country of assignment. The HR Department’s crisis management team supports country directors and affected managers and staff. It was put in place in 2021 and offers advice on all personnel management implications during crises.

Additionally, GIZ offers all staff members a psychosocial counselling service, COPE (Cooperation with Personnel in Stress, Conflict and Crisis). All staff members and their families worldwide can make use of the confidential counselling services to help them come to terms with professional or private crises. In particularly challenging countries, COPE also conducts studies to identify mental health risks and, on this basis, devises special staff care programmes. Staff care services aim to retain the ability of staff to work in the long term and to protect them against mental and physical health risks resulting from their work.

Within the scope of the materiality analysis that is part of the preparations for the CSRD, two main financial risks have been identified in the field of employment rights in addition to the risks set out above.

• Professional cyberattacks could lead to the loss of employee data and result in financial damage to GIZ.
• Data protection contraventions could result in claims for damages from affected data subjects, to the data protection regulators banning GIZ from processing data, or to an outflow of knowledge from compromised employee accounts, and could cause GIZ financial damage.

Key opportunities and risks are listed under Criterion ‘2. Materiality’. At project level, the Safeguards+Gender management system assesses potential risks. More information on this can be found under Criterion ‘18. Corporate citizenship’.

Involving staff in GIZ sustainability management

GIZ maintains an ongoing dialogue with its staff on the topic of engagement. In 2019, it produced guidance on employee involvement in sustainability management. Since then activities are regularly organised to honour and encourage staff engagement. 2024 saw the introduction of the Sustainability Challenge, which is held once every two years. Additionally, employees have the option of agreeing on staff goals for their sustainability engagement in consultation with their line manager. These goals are relevant in terms of variable financial remuneration (See also Criterion ‘8. Incentives systems’).

The annual German Sustainability Action Days also raise staff awareness of sustainability factors and draw their attention to activities they could become involved in to translate sustainability into practice. Within the scope of the Action Days, GIZ colleagues regularly organise a large number of activities in Germany and in their countries of assignment. In 2025, the focus was once again on activities in the field of environmental and social sustainability.

Cooperate in diversity

Diversity is the norm at GIZ. The diversity of our workforce creates added value at corporate level.

A respectful working environment, a clear rejection of all forms of discrimination, and a corporate culture based on appreciation and trust combine to promote inclusion and equal opportunities. We benefit from this as a company.

We have an intersectional understanding of diversity, acknowledging that, in many cases, multiple characteristics – such as age, gender, religion or ethnic identity – overlap and therefore intensify the potential for experiencing discrimination. In order to mainstream this understanding throughout the company, we hold regular awareness-raising measures for our staff worldwide. These include online events and dialogue forums for smaller groups, as well as mandatory diversity and non-discrimination training for managers. In 2025, the focus was on integrating diversity to an even greater degree in HR processes, first and foremost recruitment.

The dimensions of diversity

Our diversity management looks at overlaps in the seven dimensions of diversity set out in the German Diversity Charter:

1. Age 
2. Ethnic background and nationality
3. Gender and gender identity
4. Physical and mental abilities
5. Religion and worldview
6. Sexual orientation
7. Social background

GIZ has set itself ambitious goals in the field of equal opportunities. In our GIZ Sustainability Programme, we have undertaken to enhance the ability of GIZ staff and managers to appreciate and harness diversity within the company, and to contribute to a non-discriminatory corporate culture by 2025. Moreover, GIZ has an Inclusion Plan and an Equal Opportunities Plan 2024–2027, covering all employees with a German employment contract. It serves as an HR development and planning instrument. GIZ has also been certified as a family-friendly employer under the ‘berufundfamilie’ (workandfamily) audit since 2006. In 2025, the regular recertification cycle was launched for 2026, with an additional focus on diversity (audit ‘beruf&vielfalt’; work&diversity). GIZ is one of the first companies to undergo the ‘beruf&vielfalt’ audit certification process.

Inclusion at GIZ

GIZ is committed to recruiting more people with disabilities, working continuously to raise staff awareness of inclusion, and to becoming even more inclusive and barrier-free as an employer. This process is driven by GIZ’s Inclusion Agreement which identifies key fields of activity and objectives. Action plans translate these into practice. They are agreed with the responsible units inside the company and include a description of the status quo, measures to be taken to achieve the objective, the term and the evaluation periods. Ongoing action plans address matters such as digital accessibility, training and inclusive recruitment. GIZ is also a member of both the Valuable 500 and the UnternehmensForum, with a view to engaging in a deep discussion with other economic actors in order to actively promote the inclusion of people with disabilities.

Women in leadership

The measures in our Equal Opportunities Plan are designed to improve gender equality. One particular focus is on women in leadership positions, which we promote with professional development measures, awareness training on the issue for managers and mentoring programmes for women within Germany and around the world.

Our staff members are the crucial factor in the success of our work. Fostering their potential and building and developing their capacities are therefore at the heart of our HR development work, as well as laying the foundation for long-term employability. Promoting the health of all employees, and thus making the entire organisation more resilient, is the key precondition to maintaining our ability to perform and deliver. Maintaining the ability of staff to perform their work on a sustainable basis is part of our Corporate Principles.

The training courses offered by GIZ are reviewed and, if necessary, adapted annually in a company-wide process. The staff assessment and development talks are the foundation for company-based training. In the staff assessment and development talk that employees have with their line manager, specific measures to maintain and promote the staff member’s employability are also discussed and agreed on. In particular, this can include HR development measures to acquire the skills needed for current and future tasks and measures aimed at maintaining performance.

Ongoing learning at an individual and organisational level is a prerequisite for implementing Destination GIZ 2028. This calls for self-managed learning on the job, which is consciously integrated into everyday working life. This is to constitute the main form of learning. It will, however, need to be supplemented by social learning in dialogue with others and formal training services.

To underpin operational performance, we will have to promote the good health and resilience of all staff members, in addition to developing their digital skills. Active leadership and team building will support the necessary change processes.

We have now put on a permanent footing a service for the partners of seconded staff working abroad, which has proved extremely popular.

Instruments to safeguard employability are firmly integrated

GIZ’s policy on employability means that every staff member has a duty to ensure that they maintain their own employability on a lasting basis and requires managers to support them in doing so. The annual staff assessment and development talk provides the opportunity to agree on measures to increase skills and experience. For Germany-based staff and staff members assigned abroad, the structure of this talk is specified in a general works council agreement; for national staff, the National Staff Policy requires an annual staff assessment and development talk to be conducted, during which measures concerning long-term employability are to be discussed.

Identification of risks

Regular surveys consider risks in all areas of training and address any risks with mitigating measures if appropriate. Within the scope of the GIZ’s materiality analysis (see Criterion ‘2. Materiality’), no material risks were identified in the area of professional development.

Performance indicator GRI SRS-403-9: Work-related injuries
Performance indicator GRI SRS-403-10: Work-related ill health

GIZ always reports work-related ill health (occupational diseases) where the pathogen causing the disease is related to the work of the staff member and where, outside the workplace, exposure to the pathogen would not have occurred or would not have been on the same scale. In the case of GIZ, these are generally infectious diseases contracted abroad (e.g. bilharzia, severe malaria or dengue fever). In 2025, GIZ reported a total of 31 cases of occupational disease. No fatalities from work-related ill health were recorded in 2025. The insurance company Unfallversicherung Bund und Bahn compiles more data on work-related ill health. These include cases reported not only by GIZ but also by independent doctors.

Performance indicator GRI SRS-403-4: Worker participation on occupational health and safety

In Germany, the Works Council Constitution Act (Betriebsverfassungsgesetz, BetrVG) ensures that staff can take part in the decision-making process. They are represented in such matters by the local works councils and on issues affecting the company as a whole by the General Works Council. The Field Staff Representation, which is a committee of the General Works Council, is responsible for staff members assigned abroad.

To foster discussion between the various bodies and GIZ and to create a climate that fosters constructive cooperation, various dialogue formats are in place at GIZ. They range from monthly meetings with local works councils to annual joint meetings. GIZ thus also complies with the legal provisions of the German Works Council Constitution Act.

National staff also elect their own representatives at country level. GIZ encourages the establishment of bodies to represent the interests of national staff and provides organisational support. Where local legislation includes regulations governing the establishment of and cooperation with bodies to represent staff interests, e.g. regarding the frequency of elections, responsibilities or the form participation should take in the agreement of collective regulations, these are taken into account. The elected representatives can be asked for their advice should conflicts arise in the company. They act as a bridge between members of the workforce and the country director, gathering the opinions and suggestions of staff and passing them on.

Performance indicator GRI SRS-404-1 (See G4-LA9): Average hours of training per year per employee

The Academy for International Cooperation is GIZ’s own professional development institution. It shapes learning processes and capacity building in international cooperation and makes a key contribution towards HR development within the company. It offers an extensive range of training courses for staff in Germany and in the field. The programme is open to all GIZ staff. Some of the courses are also available to partner experts and to members of the (professional) public, for example appraisers or the staff of non-governmental organisations and other institutions.

Figures broken down by participants in Germany, participants in the field and non-GIZ participants:

Figures broken down by employee category:

Figures broken down by gender:

2025 saw a significant increase in the numbers of national staff members participating, compared with 2024. This is primarily because of the special need for training in the run-up to the introduction of the new SAP system, which is resulting in extensive training measures being held throughout the company. In addition to formal training, reflected by these figures, a number of other extensive self-learning services have been made available to staff.

Performance indicator GRI SRS-405-1: Diversity

GIZ’s Supervisory Board has a maximum of 20 members. The 10 employee representatives consist of six women and four men. At the start of 2025, five women and five men were appointed by the shareholder, meaning that women accounted for 50 per cent of the shareholder representatives. Following several changes in the course of the year and the resignation of one representative as of 22 November 2025, the proportion of women on the Supervisory Board stood at 52.63 per cent as of 31 December 2025.

As at 31 December 2025, women accounted for 60.5 per cent of GIZ’s 7,964 employees with a German employment contract. The share of women in leadership positions was 48.3 per cent, which represents a further increase of 1.2 percentage points compared with the previous year. While 52.7 per cent of leadership positions in Germany were held by women, women accounted for just 45.5 per cent of staff with a German employment contract seconded abroad. As at 31 December 2025, the average age of staff with a German employment contract was 43.5 years, putting it slightly above the 2024 figure (43 years). Among women, the average age was 42.9 years, making them around 1.5 years younger on average than their male colleagues, whose average age was 44.4.

Employees with a German employment contract represent a total of 120 nations, the majority of them being German or EU citizens.

Following the introduction of the Inclusion Agreement in 2020, GIZ focused in particular on the long-term inclusion of staff with disabilities. As at 31 December 2025, GIZ employed 313 individuals classed as having a degree of disability of 50 per cent or more, or a recognised equivalent. In line with the German Social Code (SGB), the official rate of disabled staff members was equivalent to 4.60 per cent of the workforce in 2025.

Performance indicator GRI SRS-406-1: Incidents of discrimination

Protection against discrimination, particularly on grounds of ethnic origin, gender, religion, disability, age, sexual identity and sexual orientation, is enshrined in the GIZ Code of Ethics. It applies equally to all staff members worldwide.

Every individual affected by discrimination within the company can contact the Compliance and Integrity Unit for advice or with a grievance; the complaints committee required under the German General Act on Equal Treatment (AGG) is part of this unit. Additionally, staff can turn to members of the staff representation, the Gender Equality Officer, the representatives for young people and trainees, people with disabilities and LGBTIQ+ employees for advice. It is always possible to obtain advice on an anonymous basis. For this reason, no statistics are kept on enquiries of this sort.

GIZ is committed to protecting human rights within the company and in its supply chain. In 2024, it reviewed its policy statement on its human rights strategy, in which it affirms its commitment to the core labour standards of the International Labour Organization (ILO).

GIZ purchases goods and services worldwide. It puts its supply chains on a socially and environmentally sustainable footing. The company complies with all international and national regulations, including those of the German Supply Chain Act (Lieferkettensorgfaltspflichtengesetz, LkSG). GIZ’s Code of Conduct for Contractors lays down fundamental sustainability standards for procurement. Reference is made to these in the General Terms and Conditions of Contract (AVB) and General Purchase Conditions (AEB), thus making the Code of Conduct an integral part of all of GIZ’s contracts, including those for the procurement of materials and equipment. In addition to the ILO core labour standards, this document includes other relevant social standards, dealing, for instance, with appropriate working conditions and the rejection of every form of violence, as well as with environmental standards, integrity and data protection.

Identification of risks

To identify risks in its business environment, GIZ again conducted an extensive risk analysis in 2025. No new high risks were identified in the course of the analysis. All GIZ workforce groups also have access to information and training on human rights due diligence, which we understand as a preventive approach to raise awareness of the need to comply with human rights due diligence.

Since 2021, products and services provided by suppliers or external contractors and for which there is a high risk of wrongdoings during production, use or disposal have been identified and listed on an ongoing basis. GIZ draws up additional sustainability criteria and guidance for sustainable procurement of these products and services, in order to avoid and mitigate these risks as far as possible.

To systematically address human rights risks in the supply chain, GIZ had itself certified by the German Association for Supply Chain Management, Procurement and Logistics (BME) as a ‘sustainable procurement organisation’ in 2023.

GIZ reviews its key due diligence processes annually to ensure they are effective. For this purpose, mechanisms have been introduced that are continually being honed and optimised. Senior management is informed about the work of the human rights officer once a year. To this end, the human rights officer reports to the relevant body, presided over by the Chair of the Management Board.

GIZ’s Safeguards+Gender management system allows us to identify risks in advance and respond appropriately at project level, while helping us prevent any unintended adverse impacts on human rights during project implementation. The GIZ whistleblower system is designed to detect contraventions or any suspected human rights violations as well as any infringements of legislation in place, internal regulations or voluntary commitments that GIZ has made. The whistleblower system offers a number of different reporting channels worldwide and in several different languages, and these can be used anonymously if required. They include the online whistleblower portal, the external ombudsperson and low-threshold access to the GIZ notification system in partner countries. The human rights grievance mechanism is channelled through the GIZ whistleblower system and is open to everybody.

The GIZ Sustainability Programme 2021–2025, which sets out detailed objectives and measures on human rights and sustainable procurement, was adapted in 2023 to take account of the provisions of the new German Supply Chain Act (Lieferkettensorgfaltspflichtengesetz, LkSG) and expanded to incorporate the above risk analyses. Thus, all objectives of the Sustainability Programme 2021–2025 in the field of human rights were achieved. In 2025, new objectives were identified for the post-2026 period in field of activity 2: People & the Workplace. These are described under Criterion ‘3. Objectives’.

Performance indicator GRI SRS-412-3: Investment agreements subject to human rights screenings

In the field of materials and equipment and services, the General Purchase Conditions (AEB) and the General Terms and Conditions of Contract (AVB) apply, or otherwise special provisions are incorporated in the contracts. These documents contain a paragraph on obligations related to supply chains. The Code of Conduct for Contractors is incorporated as an integral part of the contract. It sets out sustainability and social standards, including the ILO core labour standards, ensuring that all of our contracts contain human rights clauses.

Framework agreements and long-term contracts for recurring services offer particular potential for integrating stringent sustainability criteria. A standardised process has therefore been in place since 2019 for these contracts in Germany. In this process, sustainability-related criteria and trends are taken into account, compared with market availability, and then integrated into the contract award documents. The sustainability criteria defined in this context are incorporated as new standards for future invitations to tender for the same item. In this way, GIZ ensures that commitment to sustainability is continuously stepped up in line with market forces.

Sustainability aspects are also observed in grant agreements with both German and non-German recipients and in local contributions. Contract templates for these forms of financing specify requirements relating to environmental and social standards, dealing with conflicts of interest, countering the financing of terrorism and money laundering, combating bribery and compliance with embargoes. They also specify that relevant sustainability criteria, or the highest possible criteria of this sort, must be met when goods and services are procured.

Performance indicator GRI SRS-412-1: Operations subject to human rights reviews

Within the scope of its risk analysis pursuant to the German Supply Chain Act, GIZ has conducted an abstract analysis for all countries in which it operates. In 2025, the abstract risk analysis identified a total of 31 country offices as being sited in high-risk countries (with a risk score of 3.5 or higher in one of the legal positions). These countries were then required to complete a questionnaire to explore in more depth the situation at all GIZ locations in that country. Compared with the previous year, the number of countries surveyed was increased to ensure that the questionnaire was not only sent to precisely the same countries as in 2024.

Performance indicator GRI SRS-414-1: New suppliers subject to social screening

GIZ does not screen all suppliers but it requires them all to comply with social standards. The General Purchase Conditions (AEB) and the General Terms and Conditions of Contract (AVB), which were revised in 2023 and 2025 respectively, as well as the Code of Conduct for Contractors, contain mandatory environmental and social sustainability criteria, including due diligence obligations in the supply chain.

Performance indicator GRI SRS-414-2: Social impacts in the supply chain

All contracts and procurements are subject to the General Terms and Conditions of Contract and the General Purchase Conditions, making them subject to fixed environmental and social standards.

Product-specific guidance for the sustainable procurement of high-risk categories of goods and other sustainability criteria and clear processes to determine sustainability criteria for recurring procurements and contracts serve to minimise risks from the outset. Additionally, an annual mapping process identifies and prioritises some 2,000 suppliers and service providers who supply these high-risk categories of goods or these services, and where adverse impacts could conceivably occur. On the basis of these abstract risk analyses and given our global business activities, particularly in fragile contexts, GIZ sees the following as focal areas that we have identified as being particularly crucial for the company: no economic or social exploitation of children; prevention of forced or compulsory labour; occupational safety; freedom from discrimination and protection against sexual assault at the workplace.

The results of this analysis indicate that some 33 per cent of GIZ suppliers were classed as low-risk, 65 per cent as medium-risk and only 2–3 per cent as high-risk. In this spirit, companies identified as belonging to the highest risk category were contacted, and concrete risk analyses conducted using plausibility checks and information provided by the companies themselves.

In 2025, additional sustainability dialogues were conducted with key suppliers. The main goal was to identify risks and strengthen the sustainability performance of suppliers, thus mitigating risks.

Strengthening communities as an integral part of GIZ service delivery

The Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH works worldwide for a future worth living. Together with our partners, we create opportunities and sustainably improve people’s lives. Through our networks, we turn international agendas into action – with a global vision and local impact.

Strengthening communities worldwide is thus a key part of our service delivery and an integral component of the mandate conferred on GIZ. It is therefore part of every commission implemented by GIZ.

Shaping cooperation with partners

Sustainable development can only be achieved through cooperation. Governments, civil society, the private sector and other partners often face complex challenges in this context: different interests, cultures, policy frameworks and ever-changing requirements contribute to the complexity of international cooperation. Professional cooperation management is required.

Capacity WORKS is GIZ’s management model, which was developed to shape cooperation with partners in a systematic and successful way. It brings together GIZ’s management experience from over 30 years of international cooperation and is used worldwide to plan, manage and implement commissions. Whether in health care in Cambodia or the water sector in Malawi – Capacity WORKS is helping to ensure that development projects are implemented with a focus on results, transparency and partnership.

GIZ Corporate Strategy

In the 2023–2027 strategy cycle, GIZ is focusing on building the effective support it brings to the political goals of the German Government and other clients and commissioning parties, as well as underpinning its competitiveness. The GIZ Corporate Strategy makes the company more economically viable and more effective both in terms of internal structures and processes and with regard to its services portfolio. GIZ is developing the ability to better implement integrated solutions (cross-sectoral, transboundary and cross-project services), so that it can address complex transformational issues.

Corporate management actively drives the Corporate Strategy and the implementation of these objectives, modifying them as necessary.

The Safeguards+Gender management system

When preparing and implementing international cooperation projects, we endeavour to ensure that the desired improvements in one area do not result in any unintentional deterioration in other areas. At the same time, projects should actively harness opportunities to have additional positive impacts on people and the environment while achieving the intended results.

Within the framework of the Safeguards+Gender management system, the planned projects of all clients and commissioning parties are screened at the preparatory stage for possible unintended adverse impacts and additional positive impacts with respect to the environment, climate, conflict and context sensitivity, human rights and gender equality. This allows us to detect risks and potential at an early stage, identify appropriate management approaches, and integrate these into the project strategy.

Any risks of unintended adverse impacts identified by the Safeguards+Gender management system are handled by risk management at project level. With the help of this system, a total of about 200 projects were examined in 2025, and risk-mitigating modifications identified. 26 projects were deemed to be in the top risk category, resulting in a regular reappraisal of the way risks are developing and any modifications undertaken in the course of project implementation. These projects also receive more support from GIZ’s own Safeguards specialists. Safeguards+Gender management is thus part of GIZ’s system for managing risks, quality and sustainability.

Achievements of our work around the world

Due to the availability of data during the preparation of the Sustainability Code declaration, the report on the Sustainability Code website contains results data for 2024.

Our work produces results. The data that we collect on a regular basis confirms this. It tells us what we have been able to change together with our clients, commissioning parties and partners on site: in individual projects, but also across projects and countries. With the help of cross-project standard indicators, which we monitor in different projects using the same methods and standard units of measurement over the same time period, we are able to compile data from a large number of projects. More than 1,100 projects provided data for 2025.

Climate and the environment

Climate action is a particularly good illustration of this. Worldwide, we implement more than 700 projects to protect the climate and promote renewable energy. Cutting greenhouse gas emissions is a central approach here. This supports local communities and contributes to global climate change mitigation, thus also benefiting people in Germany. GIZ’s success in this area is evident at several levels.

• In India, adapted rice cultivation methods are cutting carbon dioxide (CO₂) emissions by 40,000 tonnes. The systematic involvement of women farmers is one factor in this success. Watch the video to find out more: Carbon Offsetting Rice Emissions (CORE) Project
• The GET.pro project is driving the global energy transition by promoting private investment in sustainable energy production. The anticipated annual emission savings from the supported projects and enterprises is equivalent to around three million tonnes of CO₂.
• Overall, together with its partners and commissioning parties, GIZ contributed indirectly to cutting CO₂ emissions by the equivalent of almost 12 million tonnes in 2025.

Cooperation with the private sector

The importance of the private sector for sustainable development cannot be overstated. At many levels, it contributes to allowing people around the world to live in dignity. This is true not only of the private sector in the countries where we work, but also of German and European businesses. And it is a two-way street: companies benefit from GIZ’s work and GIZ supports companies in what they do.

• In Tunisia, we have contributed to creating 4,697 full-time jobs in 2025.
• Between 2019 and 2025, GIZ alone created more than 81,590 decent jobs as part of the Special Initiative ‘Decent Work for a Just Transition’ launched by the German Federal Ministry for Economic Cooperation and Development (BMZ).
• Decent jobs can only exist if companies are successful. In 2025, we supported 85,000 businesses around the world in becoming more competitive.

Peace and security

Political participation and effective, legitimate authorities are key to bringing stability to crisis-affected regions. This can also be very simple things, such as entries in land registers, company registrations or applications for social security benefits. From a citizen’s perspective, it is important that government authorities deal with the things that matter to them.

• In north-eastern Nigeria, it is GIZ’s task to update or expand the social register for 1.4 million individuals. This enables those affected to receive targeted support through state services during crises such as natural disasters or violent conflicts.
• In 2025, GIZ contributed to improving access to administrative services for a total of 17 million people in Africa.
• Globally, more than 30 million people benefited from GIZ’s work in the same year. They now receive better public services.

Promotion at local level

Alongside our core business, we work in a wide variety of ways to foster sustainability. We support our staff in their individual engagement to drive sustainability (see Criterion ‘14. Employment rights’) and we support communities at our business locations, for instance by offering a wide range of training services, a full spectrum of activities to foster young talent and support for regional sporting events.

GIZ offers a whole range of training courses, dual degrees and internships. Within the framework of a special project, some seven young refugees a year undertake entry-level training in preparation for in-company training.

As part of career guidance activities, GIZ takes part in Boys’ and Girls’ Day, with the Eschborn and Bonn offices alternating in providing secondary school children with an insight into the company. We also offer internships for this group. Furthermore, GIZ trainees act as training ambassadors for the Chambers of Commerce and Industry. The Development Cooperation Trainee Programme is a training programme for young professionals offered by the German Federal Ministry for Economic Cooperation and Development (BMZ) and implemented by GIZ. The Trainee Programme for Financial Management outside Germany focuses on opportunities to enter commercial occupations. GIZ’s annual intake for the trainee programmes is between 40 and 60 young people.

GIZ fosters young talent as a key component in meeting its needs for commercial and IT professionals. This is reflected in the fact that over 80 per cent of young people undertaking training at GIZ are retained by the company after qualifying. To meet its needs for young professionals, GIZ also focuses on inclusion in training, while its entry-level programme for refugees enables people to access in-company training who would otherwise fail to meet the entrance qualifications.

Helping ensure a continued supply of skilled workers in general and providing training for young people at its respective locations also reflects the way GIZ sees itself and its role as a public-benefit enterprise.

GIZ also supports communities by promoting sporting events. Corporate Health Management (CHM) pays the entry fees for one event per company sports group per year at the offices in Berlin, Bonn and Eschborn, and in every country with a country office. This sponsoring is conditional on the purpose of the event being in line with GIZ guidelines and corporate values.

Performance indicator GRI SRS-201-1: Direct economic value generated and distributed

Business volume 2025

GIZ’s business volume is made up of income from the public-benefit business area and the total operating performance of the company’s GIZ International Services business area, which is taxable. The majority of our work in the public-benefit business area is commissioned by the German Development Ministry (BMZ) and other German public sector clients. This business area generated income of almost EUR 3.7 billion in 2025, a level virtually consistent with the 2024 figure.

International Services (InS), our taxable business area, grew again in 2025. Its total operating performance was EUR 295 million – an increase of 12 per cent compared with the previous year (2024: EUR 264 million). Within this business area, GIZ is authorised by the German Government to receive commissions directly from international clients and to tender for contracts.

The Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH is a public-benefit federal enterprise in the field of international cooperation for sustainable development and international education work. For the purpose of representing special interests, talks are held with the individuals and groups listed in section 1 (II) of the Lobbying Register Act (Lobbyregistergesetz, LobbyRG). In this context, GIZ complies with its obligations to provide extensive information and advisory services to its public sector clients. As part of this process, parliamentary evenings and discussion events are also held, to which government members, parliamentarians, the staff of parliamentarians and parliamentary groups in the German Bundestag and ministry representatives are invited.

Information on public-sector grants or allowances and on GIZ’s memberships of bodies can be found in the Register entry ‘Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH’ in the lobbying register of the German Bundestag (German only).

Performance indicator GRI SRS-415-1: Political contributions

GIZ does not donate to any political parties, politicians or associations affiliated to political parties. We thus comply with the requirement to exert no political influence.

At GIZ, we have an anti-corruption management system that enables us to proactively tackle the problem. The aim is to promote a corporate culture of anti-corruption that consistently raises awareness of corrupt activities and encourages all workforce members to take steps to prevent actions of this sort.

Anti-corruption management is an integral part of our Compliance Management System (CMS) and the internal control system (ICS). Our Compliance Management System was established in alignment with Auditing Standard 980 of the Institute of Public Auditors in Germany (IDW PS 980) and is increasingly aligned with the internationally recognised ISO standard for compliance management systems (ISO 37301). A 2023 audit conducted by certified auditors attested that GIZ’s CMS is compliant with ISO 37301. The CMS has three essential functions: prevent – investigate – respond.

The Governance, Risk, Compliance (GRC) Unit not only coordinates and manages the CMS and the ICS, but also identifies any concrete action needed to ensure compliance and requires appropriate steps to be taken. It is thus the responsibility of this unit to analyse corruption risks and devise appropriate anti-corruption measures.

It reports once a year to the Management Board and the Supervisory Board on progress made with the CMS and the ICS. The Risk and Compliance committee, consisting of one managing director and several departmental directors general and directors of corporate units, addresses overarching integrity and compliance issues and makes fundamental policy decisions.

Prevent 

Our Code of Ethics, which sets out GIZ’s key ethical principles, clearly bans all forms of corruption. Our Code of Conduct, our anti-corruption policy and our policy on dealing with conflicts of interests, which was revised in 2025, supplement the Code of Ethics and set out specific rules of conduct and standards to combat corruption and address conflicts of interest. In signing their employment contract, all members of our workforce commit to comply with the Code of Ethics and the Code of Conduct. Like all policies and rules, these documents are available to all members of the GIZ workforce on the intranet in GIZ’s four official languages.

All workforce members with a GIZ email address are required to complete the web-based compliance and integrity training course (basic compliance module) within 100 days of joining the company. This module also focuses on anti-corruption. The training course must be repeated every three years at the latest. In addition, managers must complete the web-based compliance module for managers in the same time frame. Where national staff are unable to take the web-based compliance and integrity training course (for example, because they do not have access to a computer or have insufficient knowledge of the language used), the country director must arrange for them to attend in-person training, which must cover the Code of Ethics and the Code of Conduct, corruption prevention and conflicts of interest, and equal treatment and non-discrimination. The following measures to prevent corruption and detect any business transactions that may be affected by corruption are firmly established in all GIZ structures and processes:

• Cross-check principle and separation of functions
• Transparency in decision-making
• Staff rotation in areas with a high risk of corruption
• Business partner screening
• Management controls
• Regular internal controls in projects and country offices

The continuous recording of compliance, integrity and corruption risks is integrated into the standard company-wide risk management process and also includes the field structure. By analysing and assessing existing and potential risks, the need for action in this area is systematically identified and addressed as part of a risk-based compliance programme. GIZ follows up on any tip-offs about risks and adapts its internal Processes and Rules where necessary. It puts measures in place to prevent, investigate and respond to issues.

Investigate 

The GRC Unit also provides compliance and integrity advisory services. Its staff advise on individual questions relating to ethical conduct, general compliance issues and in cases of suspected compliance and integrity-relevant incidents. This service is open not only to GIZ staff, but also to project partners, clients and the general public. A lawyer acts as an external ombudsperson, and can also be contacted on matters relating to corruption. GIZ has its own IT-based whistleblower system, which allows suspected infringements to be reported anonymously in compliance with the most exacting security standards. The company has put in place a low-threshold whistleblower system, which is designed to make it easier in particular for affected parties in partner countries to submit tip-offs and grievances. Local-level implementation is in line with the specific requirements of national legislation and takes account of specific conditions on the ground (literacy rate, internet access, security situation, etc.).

Respond 

All reports and notifications of suspected cases of corruption and other serious compliance infringements are examined by the GRC Unit with due diligence. It ensures consistent and fair investigation of the matter. In processing cases, it actively involves the responsible organisational units, sets quality standards that are applicable company-wide, has a right to information and access for clarification, and assesses the quality of resolution with respect to the processing and findings. This way, it ensures end-to-end resolution of compliance cases, including following up appropriate consequences.

Performance indicator GRI SRS-205-1: Operations assessed for risks related to corruption

In the GIZ field structure, an annual assessment of material compliance risks, including corruption risks, is conducted at country level. In 2025, 120 countries were assessed. This is equivalent to 99 per cent of the countries in which GIZ operates.

Within the scope of this assessment, the countries in which GIZ operates are divided by risk category. Based on this categorisation, the country offices usually need to take different courses of action in order to address the compliance risks identified. In 2025, a revised method was introduced to assess countries, and the resulting action required was laid down and made binding. The process for reporting and monitoring was integrated into the company-wide risk management system.

Performance indicator GRI SRS-205-3: Incidents of corruption

a. Three confirmed incidents of corruption were recorded in 2025.

b. In two cases, a total of three perpetrators were dismissed.

c. There are no incidents in which contracts with business partners were terminated or not renewed due to violations related to corruption.

d. No public legal cases regarding corruption were brought against GIZ or its employees.

Performance indicator GRI SRS-419-1: Non-compliance with laws and regulations

No cases of non-compliance with laws and/or regulations were identified during the 2025 reporting period.