Key Performance Indicators to criteria 8

Key Performance Indicator GRI SRS-102-35: Renumeration policies
The reporting organization shall report the following information:

a. Remuneration policies for the highest governance body and senior executives for the following types of remuneration:
i. Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares;
ii. Sign-on bonuses or recruitment incentive payments;
iii. Termination payments;
iv. Clawbacks;
v. Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees.

b. How performance criteria in the remuneration policies relate to the highest governance body’s and senior executives’ objectives for economic, environmental, and social topics.

The compensation policy at universities in Rhineland-Palatinate is based on the State Higher Education Act as well as related ordinances and collective bargaining regulations. The scope for setting one's own accents in compensation policy is very limited. All new professors are remunerated according to the W pay scale. It is up to the newly appointed professors and the university management to reach individual agreements on remuneration. In accordance with the performance pay regulations of the Trier University of Applied Sciences, individual performance-related salaries are paid at the Environmental Campus Birkenfeld. Compensation models agreed for a period of five years in each case. The sustainability-oriented strategic alignment of the Environmental Campus ensures that sustainability aspects are regularly taken into account in the target agreements.

Key Performance Indicator GRI SRS-102-38: Annual total compensation ratio
The reporting organization shall report the following information:

a. Ratio of the annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country.

This criterion is only relevant to a limited extent for the Environmental Campus as a state university, since all employees are compensated according to the applicable legal and collective bargaining regulations. The lowest salaries are paid to interns, research assistants, and trainees. The highest salaries are paid to the university management and professors, whereby the personal salaries are also based on legal and collective bargaining regulations. Details may not be published due to data protection aspects, but in contrast to compensation differences between the highest and lowest salaries in the private sector, salary differences at public universities are rather small.