Global Reporting Initiative Content Index

2-1 Organizational details

2-2 Entities included in the organization’s sustainability reporting

2-3 Reporting period, frequency, and contact point

2-4 Restatements of information

2-5 External assurance

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

2-7 Employees

2-8 Workers who are not employees

2-9 Governance structure and composition

2-10 Nomination and selection of the highest governance body

2-11 Chair of the highest governance body

2-12 Role of the highest governance body in overseeing the management of impacts

2-13 Delegation of responsibility for managing impacts

2-14 Role of the highest governance body in sustainability reporting

2-15 Conflicts of interest

2-16 Communication of critical concerns

2-17 Collective knowledge of the highest governance body

2-18 Evaluation of the performance of the highest governance body

2-19 Remuneration policies

2-20 Process to determine remuneration

2-21 Annual total compensation ratio

2-22 Statement on sustainable development strategy

2-23 Policy commitments

2-24 Embedding policy commitments

2-25 Processes to remediate negative impacts

2-26 Mechanisms for seeking advice and raising concerns

2-27 ComplianceComplianceCompliance is a key element of Corporate Governance. It refers to compliance with the law and directives as well as with company codes and ethical business practices and behaviors.View entire glossary with laws and regulations

2-28 Membership associations

2-29 Approach to stakeholder engagement

2-30 Collective bargaining agreements

3-1 Process to determine material topics

3-2 List of material topics

3-3 Management of material topics

201-1 Direct economic value generated and distributed

201-2 Financial implications and other risks and opportunities due to climate change

201-3 Defined-benefit plan obligations and other retirement plans

3-3 Management of material topics

202-2 Proportion of senior management hired from the local community

KPMG CH

3-3 Management of material topics

204-1 Proportion of spending on local suppliers

KPMG CH

3-3 Management of material topics

205-1 Operations assessed for risks related to corruption

205-2 Communication and training about anti-corruption policies and procedures

KPMG CH

205-3 Confirmed incidents of corruption and actions taken

3-3 Management of material topics

206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

KPMG CH

3-3 Management of material topics

207-1 Approach to tax

207-2 Tax governance, control, and risk management

207-3 StakeholderStakeholderStakeholders are people or groups whose interests are linked in various ways with those of a company. They include shareholders, business partners, employees, neighbors, and the community.View entire glossary engagement and management of concerns related to tax

207-4 Country-by-country reporting

3-3 Management of material topics

301-1 Materials used by weight or volume

KPMG CH

301-2 Recycled input materials used

301-3 Reclaimed products, and their packaging materials

3-3 Management of material topics

302-1 Energy consumption within the organization

KPMG CH

302-2 Energy consumption outside of the organization

KPMG CH

302-3 Energy intensity

KPMG CH

302-4 Reduction of energy consumption

302-5 Reductions in energy requirements of products and services

3-3 Management of material topics

303-1 Interactions with water as a shared resource

303-2 Management of water discharge-related impacts

303-3 Water withdrawal

KPMG CH

303-4 Water discharge

KPMG CH

303-5 Water consumption

3-3 Management of material topics

304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

304-2 Significant impacts of activities, products and services on biodiversity

304-3 Habitats protected or restored

304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations

3-3 Management of material topics

305-1 Direct (Scope 1) GHG emissions

KPMG CH

305-2 Energy indirect (Scope 2) GHG emissions

KPMG CH

305-3 Other indirect (Scope 3) GHG emissions

KPMG CH

305-4 GHG emissions intensity

KPMG CH

305-5 Reduction of GHG emissions

KPMG CH

305-6 Emissions of ozone-depleting substances (ODS)

KPMG CH

305-7 Nitrogen oxides (NO_x), sulfur oxides (SO_x), and other significant air emissions

KPMG CH

3-3 Management of material topics

306-1 Waste generation and significant waste-related impacts

306-2 Management of significant waste-related impacts

306-3 Waste generated

KPMG CH

306-4 Waste diverted from disposal

KPMG CH

306-5 Waste directed to disposal

KPMG CH

3-3 Management of material topics

308-1 New suppliers that were screened using environmental criteria

308-2 Negative environmental impacts in the supply chain and actions taken

KPMG CH

3-3 Management of material topics

401-1 New employee hires and employee turnover

KPMG CH

401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

401-3 Parental leave

KPMG CH

3-3 Management of material topics

402-1 Minimum notice periods regarding operational changes

3-3 Management of material topics

403-1 Occupational health and safety management system

403-2 Hazard identification, risk assessment, and incident investigation

403-3 Occupational health services

403-4 Worker participation, consultation, and communication on occupational health and safety

403-5 Worker training on occupational health and safety

403-6 Promotion of worker health

403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

403-8 Workers covered by an occupational health and safety management system

KPMG CH

403-9 Work-related injuries

KPMG CH

403-10 Work-related ill health

KPMG CH

3-3 Management of material topics

404-1 Average hours of training per year per employee

KPMG CH

404-2 Programs for upgrading employee skills and transition assistance programs

404-3 Percentage of employees receiving regular performance and career development reviews

KPMG CH

3-3 Management of material topics

405-1 Diversity of governance bodies and employees

KPMG CH

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

3-3 Management of material topics

406-1 Incidents of discrimination and corrective actions taken

KPMG CH

3-3 Management of material topics

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

3-3 Management of material topics

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

3-3 Management of material topics

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

3-3 Management of material topics

414-1 New suppliers that were screened using social criteria

414-2 Negative social impacts in the supply chain and actions taken

KPMG CH

3-3 Management of material topics

416-1 Assessment of the health and safety impacts of product and service categories

416-2 Incidents of non-compliance concerning the health and safety impacts of products and services

KPMG CH

3-3 Management of material topics

417-1 Requirements for product and service information and labeling

417-2 Incidents of non-compliance concerning product and service information and labeling

KPMG CH

417-3 Incidents of non-compliance concerning marketing communications

KPMG CH

3-3 Management of material topics

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

KPMG CH