CSR report

GRI Index

GRI content index

Disclosure	Description	UNGC	SDG	Reference	External assurance
GENERAL DISCLOSURES
1. Organizational profile
102–1	Name of the organization			This is Sonova	No
102–2	Activities, brands, products, and services			This is Sonova	No
102–3	Location of headquarters			This is Sonova	No
102–4	Location of operations			This is Sonova	No
102–5	Ownership and legal form			Organizational structure	No
102–6	Markets served			Hearing care market	No
102–7	Scale of the organization			Reporting profile	No
102–8	Information on employees and other workers	6	8	Investment in people	No
102–9	Supply chain			Hearing care market	No
102–10	Significant changes to the organization and its supply chain			Reporting profile	No
102–11	Precautionary Principle or approach			Message from the CEO	No
102–12	External initiatives			Ethics and integrity	No
102–13	Membership of associations			Corporate Governance	No
2. Strategy
102–14	Statement from senior decision-maker			Message from the CEO	No
102–15	Key impacts, risks, and opportunities			Hearing care market	No
3. Ethics and integrity
102–16	Values, principles, standards, and norms of behavior	1	16	Corporate governance	No
102–17	Mechanisms for advice and concerns about ethics	1	16	Corporate governance	No
4. Governance
102–18	Governance structure			Corporate governance	No
102–19	Delegating authority			Corporate governance	No
102–20	Executive-level responsibility for economic, environmental, and social topics			Corporate governance	No
102–21	Consulting stakeholders on economic, environmental, and social topics		16	Corporate governance	No
102–22	Composition of the highest governance body and its committees		5, 16	Corporate governance	No
102–23	Chair of the highest governance body		16	Corporate governance	No
102–24	Nominating and selecting the highest governance body		5, 16	Corporate governance	No
102–25	Conflicts of interest		16	Corporate governance	No
102–26	Role of highest governance body in setting purpose, values, and strategy			Corporate governance	No
102–27	Collective knowledge of highest governance body		4	Corporate governance	No
102–28	Evaluating the highest governance body’s performance			Corporate governance	No
102–29	Identifying and managing economic, environmental, and social impacts		16	Corporate governance	No
102–30	Effectiveness of risk management processes			Corporate governance	No
102–31	Review of economic, environmental, and social topics			Corporate governance	No
102–32	Highest governance body’s role in sustainability reporting			Corporate governance	No
102–35	Remuneration policies			Compensation report	Yes (Annual Report)
102–36	Process for determining remuneration			Compensation report	Yes (Annual Report)
102–37	Stakeholders’ involvement in remuneration		16	Compensation report	Yes (Annual Report)
5. Stakeholder engagement
102–40	List of stakeholder groups			Stakeholder engagement: Open dialog	No
102–41	Collective bargaining agreements	3	8	Investment in people	No
102–42	Identifying and selecting stakeholders			Stakeholder engagement: Open dialog	No
102–43	Approach to stakeholder engagement			Stakeholder engagement: Customers	No
102–44	Key topics and concerns raised			Sustainability program: Identification and prioritization	No
6. Reporting practice
102–45	Entities included in the consolidated financial statements			Reporting profile: Entities	No
102–46	Defining report content and topic Boundaries			Sustainability program: Identification and prioritization	No
102–47	List of material topics			Sustainability program: Sustainability landscape	No
102–48	Restatements of information			Reporting profile: Restatements and significant changes	No
102–49	Changes in reporting			Reporting profile: Restatements and significant changes	No
102–50	Reporting period			Reporting profile	No
102–51	Date of most recent report			Reporting profile	No
102–52	Reporting cycle			Reporting profile	No
102–53	Contact point for questions regarding the report			Reporting profile	No
102–54	Claims of reporting in accordance with the GRI Standards			Reporting profile	No
102–55	GRI content index			GRI content index	No
102–56	External assurance			Reporting profile	No
MATERIAL TOPICS
Management Approach
103–1, 2, 3	Customer-focused solutions			Sustainability program	No
	Access to hearing care			Sustainability program	No
	Investment in people			Sustainability program	No
	Safeguarding the environment			Sustainability program	No
ECONOMIC
201–1, 3	Economic performance		2, 5, 7, 9	Financial report	Yes (Annual Report)
203–2	Indirect economic impacts		1, 3 8, 10, 17	Hearing care market	No
204–1	Procurement practices			Hearing care market	No
205–1, 2	Anti-corruption		16	Ethics and integrity	No
206–1	Anti-competitive behavior			Ethics and integrity	No
ENVIRONMENTAL
302–1, 2, 4, 5	Energy	7, 9	7, 12, 13	Safeguarding the environment	Yes
303–1, 2	Water	7	6	Safeguarding the environment	No
305–1, 2, 3, 4, 5, 6, 7	Emissions	7, 9	3, 12, 13, 14, 15	Safeguarding the environment	Yes
306–2, 3	Effluents and waste	8	3, 6, 12, 13, 14, 15	Safeguarding the environment	No
307–1	Environmental compliance	8	12, 13, 14, 15, 16	Safeguarding the environment	No
308–1, 2	Supplier environmental assessment	8		Safeguarding the environment	Yes
SOCIAL
401–1	Employment	6	5, 8	Investment in people	Yes
402–1	Labor/management relations	3	8	Investment in people	No
403–2	Occupational health and safety		3, 8	Investment in people	No
404–2, 3	Training and education	6	5, 8	Investment in people	No
405–1	Diversity and equal opportunity	1	5, 8	Investment in people	Yes
407–1	Freedom of association and collective bargaining	3	8	Ethics and integrity	No
408–1	Child labor	4, 5	8, 16	Ethics and integrity	No
409–1	Forced or compulsory labor	4, 5	8	Ethics and integrity	No
412–1	Human rights assessment	1, 2		Ethics and integrity	No
413–1	Local communities	1		Access to hearing care	No
414–1, 2	Supplier social assessment	2	5, 8, 16	Ethics and integrity	No
415–1	Public policy		16	Ethics and integrity	No
416–1	Customer health and safety			Investment in people	No
417–1	Marketing and labeling		12, 16	Customer-focused solutions	No
418–1	Customer privacy		16	Ethics and integrity	No
419–1	Socioeconomic Compliance		16	Ethics and integrity	No

UNCG = UN Global Compact Principle; AR = Annual Report; SDG = Sustainable Development Goal