GRI content index
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Disclosure |
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Description |
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UNGC |
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SDG |
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Reference |
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External assurance |
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GENERAL STANDARD DISCLOSURES |
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1. Organizational profile |
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102-1 |
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Name of the organization |
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Reporting profile |
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No |
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102-2 |
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Activities, brands, products, and services |
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Reporting profile |
https://report.sonova.com/2022/en/?p=13724#organizational-profile |
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No |
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102-3 |
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Location of headquarters |
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Reporting profile |
https://report.sonova.com/2022/en/?p=13724#organizational-profile |
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No |
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102-4 |
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Location of operations |
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Reporting profile |
https://report.sonova.com/2022/en/?p=13724#organizational-profile |
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No |
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102-5 |
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Ownership and legal form |
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Reporting profile |
https://report.sonova.com/2022/en/?p=13724#organizational-profile |
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No |
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102-6 |
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Markets served |
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Reporting profile |
https://report.sonova.com/2022/en/?p=13724#organizational-profile |
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No |
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102-7 |
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Scale of the organization |
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Reporting profile |
https://report.sonova.com/2022/en/?p=14024#responsible-supply-chain |
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No |
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102-8 |
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Information on employees and other workers |
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6 |
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8 |
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Advancing our people |
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Yes |
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102-9 |
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Supply chain |
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Acting with integrity |
https://report.sonova.com/2022/en/?p=14024#responsible-supply-chain |
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No |
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102-10 |
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Significant changes to the organization and its supply chain |
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Reporting profile |
https://report.sonova.com/2022/en/?p=13724#restatement-and-significant-changes |
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No |
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102-11 |
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Precautionary Principle or approach |
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Acting with integrity |
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No |
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102-12 |
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External initiatives |
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Acting with integrity |
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No |
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102-13 |
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Membership of associations |
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Acting with integrity |
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No |
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2. Strategy |
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102-14 |
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Statement from senior decision-maker |
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Message from the CEO |
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No |
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3. Ethics and integrity |
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102-16 |
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Values, principles, standards, and norms of behavior |
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1 |
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16 |
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IntACT – Sonova’s ESG Strategy |
https://report.sonova.com/2022/en/?p=13723#vision-values-and-culture |
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No |
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102-17 |
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Mechanisms for advice and concerns about ethics |
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1 |
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16 |
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Acting with integrity |
https://report.sonova.com/2022/en/?p=14024#internal-grievance-procedures |
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No |
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4. Governance |
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102-18 |
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Governance structure |
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IntACT – Sonova’s ESG Strategy |
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No |
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102-19 |
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Delegating authority |
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IntACT – Sonova’s ESG Strategy |
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No |
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102-20 |
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Executive-level responsibility for economic, environmental, and social topics |
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IntACT – Sonova’s ESG Strategy |
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No |
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102-21 |
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Consulting stakeholders on economic, environmental, and social topics |
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16 |
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Acting with integrity |
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No |
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102-22 |
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Composition of the highest governance body and its committees |
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5, 16 |
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Acting with integrity |
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No |
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102-23 |
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Chair of the highest governance body |
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16 |
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Acting with integrity |
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No |
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102-24 |
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Nominating and selecting the highest governance body |
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5, 16 |
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Acting with integrity |
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No |
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102-25 |
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Conflicts of interest |
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16 |
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Acting with integrity |
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No |
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102-26 |
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Role of highest governance body in setting purpose, values, and strategy |
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IntACT – Sonova’s ESG Strategy |
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No |
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102-27 |
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Collective knowledge of highest governance body |
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4 |
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IntACT – Sonova’s ESG Strategy |
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No |
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102-28 |
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Evaluating the highest governance body’s performance |
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Acting with integrity |
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No |
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102-29 |
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Identifying and managing economic, environmental, and social impacts |
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16 |
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IntACT – Sonova’s ESG Strategy |
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No |
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102-30 |
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Effectiveness of risk management processes |
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Acting with integrity |
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No |
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102-31 |
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Review of economic, environmental, and social topics |
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IntACT – Sonova’s ESG Strategy |
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No |
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102-32 |
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Highest governance body’s role in sustainability reporting |
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IntACT – Sonova’s ESG Strategy |
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No |
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102-35 |
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Remuneration policies |
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Business report: Compensation report |
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Yes |
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102-36 |
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Process for determining remuneration |
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Business report: Compensation report |
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Yes |
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102-37 |
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Stakeholders’ involvement in remuneration |
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16 |
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Business report: Compensation report |
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Yes |
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5. Stakeholder engagement |
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102-40 |
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List of stakeholder groups |
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Stakeholder engagement |
https://report.sonova.com/2022/en/?p=13717#stakeholder-groups |
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No |
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102-41 |
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Collective bargaining agreements |
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3 |
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8 |
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Stakeholder engagement |
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No |
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102-42 |
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Identifying and selecting stakeholders |
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Stakeholder engagement |
https://report.sonova.com/2022/en/?p=13717#stakeholder-groups |
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No |
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102-43 |
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Approach to stakeholder engagement |
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Stakeholder engagement |
https://report.sonova.com/2022/en/?p=13717#approach-to-stakeholder-engagement |
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No |
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102-44 |
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Key topics and concerns raised |
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Stakeholder engagement |
https://report.sonova.com/2022/en/?p=13717#key-topics-and-concerns-raised |
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No |
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6. Reporting practice |
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102-45 |
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Entities included in the consolidated financial statements |
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Reporting profile |
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No |
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102-46 |
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Defining report content and topic Boundaries |
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IntACT – Sonova’s ESG Strategy |
https://report.sonova.com/2022/en/?p=13723#IntACT-Sonovas-ESG-strategy |
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No |
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102-47 |
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List of material topics |
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IntACT – Sonova’s ESG Strategy |
https://report.sonova.com/2022/en/?p=13723#IntACT-Sonovas-ESG-strategy |
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No |
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102-48 |
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Restatements of information |
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Reporting profile |
https://report.sonova.com/2022/en/?p=13724#restatement-and-significant-changes |
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No |
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102-49 |
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Changes in reporting |
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Reporting profile |
https://report.sonova.com/2022/en/?p=13724#restatement-and-significant-changes |
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No |
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102-50 |
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Reporting period |
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Reporting profile |
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No |
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102-51 |
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Date of most recent report |
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Reporting profile |
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No |
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102-52 |
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Reporting cycle |
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Reporting profile |
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No |
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102-53 |
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Contact point for questions regarding the report |
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Reporting profile |
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No |
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102-54 |
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Claims of reporting in accordance with the GRI Standards |
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Reporting profile |
https://report.sonova.com/2022/en/?p=13724#declaration-and-assurance |
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No |
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102-55 |
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GRI content index |
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GRI content index |
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No |
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102-56 |
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External assurance |
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Assurance Report |
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No |
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SPECIFIC STANDARD DISCLOSURES |
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Serving society |
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103-1 |
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Explanation of the material topic and its Boundary |
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IntACT – Sonova’s ESG Strategy |
https://report.sonova.com/2022/en/?p=13723#IntACT-Sonovas-ESG-strategy |
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No |
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103-2 |
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The management approach and its components |
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IntACT – Sonova’s ESG Strategy |
https://report.sonova.com/2022/en/?p=13723#management-approach-and-performance |
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No |
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103-3 |
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Evaluation of the management approach |
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IntACT – Sonova’s ESG Strategy |
https://report.sonova.com/2022/en/?p=13723#management-approach-and-performance |
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No |
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Own indicator |
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Unit sales of hearing instruments (HI) in low- and middle-income countries |
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3, 4 |
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Serving society |
https://report.sonova.com/2022/en/?p=13728#accessibility-and-affordability |
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No |
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Advancing our people |
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103-1 |
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Explanation of the material topic and its Boundary |
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IntACT – Sonova’s ESG Strategy |
https://report.sonova.com/2022/en/?p=13723#IntACT-Sonovas-ESG-strategy |
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No |
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103-2 |
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The management approach and its components |
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IntACT – Sonova’s ESG Strategy |
https://report.sonova.com/2022/en/?p=13723#management-approach-and-performance |
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No |
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103-3 |
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Evaluation of the management approach |
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IntACT – Sonova’s ESG Strategy |
https://report.sonova.com/2022/en/?p=13723#management-approach-and-performance |
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No |
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401-1 |
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New employee hires and employee turnover |
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6 |
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5, 8 |
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Advancing our people |
https://report.sonova.com/2022/en/?p=13718#talent-attraction-and-retention |
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Yes |
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403-2 |
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Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities |
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8 |
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Advancing our people |
https://report.sonova.com/2022/en/?p=13718#occupational-health-and-safety |
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Yes |
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404-3 |
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Percentage of employees receiving regular performance and career development reviews |
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6 |
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5, 8 |
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Advancing our people |
https://report.sonova.com/2022/en/?p=13718#talent-development |
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No |
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405-1 |
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Diversity of governance bodies and employees |
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1 |
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5, 8 |
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Advancing our people |
https://report.sonova.com/2022/en/?p=13718#diversity-and-inclusion |
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Yes |
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Own indicator |
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Employee engagement rate |
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5, 8 |
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Advancing our people |
https://report.sonova.com/2022/en/?p=13718#employee-engagement |
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Yes |
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Acting with integrity |
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103-1 |
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Explanation of the material topic and its Boundary |
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|
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IntACT – Sonova’s ESG Strategy |
https://report.sonova.com/2022/en/?p=13723#IntACT-Sonovas-ESG-strategy |
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No |
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103-2 |
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The management approach and its components |
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|
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IntACT – Sonova’s ESG Strategy |
https://report.sonova.com/2022/en/?p=13723#management-approach-and-performance |
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No |
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103-3 |
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Evaluation of the management approach |
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IntACT – Sonova’s ESG Strategy |
https://report.sonova.com/2022/en/?p=13723#management-approach-and-performance |
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No |
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205-2 |
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Communication and training about anti-corruption policies and procedures |
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10 |
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16 |
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Acting with integrity |
https://report.sonova.com/2022/en/?p=14024#corruption-and-bribery |
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No |
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206-1 |
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Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
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Acting with integrity |
https://report.sonova.com/2022/en/?p=14024#anti-competitive-behavior |
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No |
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308-2 |
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Negative environmental impacts in the supply chain and actions taken |
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8 |
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Acting with integrity |
https://report.sonova.com/2022/en/?p=14024#responsible-supply-chain |
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No |
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408-1 |
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Operations and suppliers at significant risk for incidents of child labor |
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4, 5 |
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8, 16 |
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Acting with integrity |
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No |
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409-1 |
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Operations and suppliers at significant risk for incidents of forced or compulsory labor |
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4, 5 |
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8 |
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Acting with integrity |
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No |
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412-1 |
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Operations that have been subject to human rights reviews or impact assessments |
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1, 2 |
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Acting with integrity |
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No |
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414-1 |
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New suppliers that were screened using social criteria |
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2 |
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8, 16 |
|
Acting with integrity |
https://report.sonova.com/2022/en/?p=14024#responsible-supply-chain |
|
No |
|
|
414-2 |
|
Negative social impacts in the supply chain and actions taken |
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2 |
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8, 16 |
|
Acting with integrity |
https://report.sonova.com/2022/en/?p=14024#responsible-supply-chain |
|
No |
|
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415-1 |
|
Political contributions |
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16 |
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Acting with integrity |
|
No |
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416-1 |
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Assessment of the health and safety impacts of product and service categories |
|
|
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Acting with integrity |
https://report.sonova.com/2022/en/?p=14024#product-quality-safety-and-reliability |
|
No |
|
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418-1 |
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Substantiated complaints concerning breaches of customer privacy and losses of customer data |
|
|
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16 |
|
Acting with integrity |
https://report.sonova.com/2022/en/?p=14024#IT-and-cyber-security |
|
No |
|
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419-1 |
|
Non-compliance with laws and regulations in the social and economic area |
|
|
|
16 |
|
Acting with integrity |
https://report.sonova.com/2022/en/?p=14024#group-compliance-program |
|
No |
|
|
Own indicator |
|
Product reliability rate for hearing instruments (HI) and cochlear implants (CI) |
|
|
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3, 9 |
|
Acting with integrity |
https://report.sonova.com/2022/en/?p=14024#product-reliability-global-targets |
|
No |
|
|
Own indicator |
|
On-time mandatory employee Global Compliance training completion rate |
|
10 |
|
16 |
|
Acting with integrity |
https://report.sonova.com/2022/en/?p=14024#business-ethics-and-legal-compliance |
|
No |
|
|
Protecting the planet |
|
|
|
|
|
|
|
|
|
|
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|
103-1 |
|
Explanation of the material topic and its Boundary |
|
|
|
|
|
IntACT – Sonova’s ESG Strategy |
https://report.sonova.com/2022/en/?p=13723#IntACT-Sonovas-ESG-strategy |
|
No |
|
|
103-2 |
|
The management approach and its components |
|
|
|
|
|
IntACT – Sonova’s ESG Strategy |
https://report.sonova.com/2022/en/?p=13723#management-approach-and-performance |
|
No |
|
|
103-3 |
|
Evaluation of the management approach |
|
|
|
|
|
IntACT – Sonova’s ESG Strategy |
https://report.sonova.com/2022/en/?p=13723#management-approach-and-performance |
|
No |
|
|
302-1 |
|
Energy consumption within the organization |
|
7, 8 |
|
7, 12, 13 |
|
Protecting the planet |
|
Yes |
||
|
303-1 |
|
Water withdrawal by source |
|
7, 8 |
|
6 |
|
Protecting the planet |
|
Yes |
||
|
305-1 |
|
Direct (Scope 1) GHG emissions |
|
7, 8 |
|
12, 13 |
|
Protecting the planet |
|
Yes |
||
|
305-2 |
|
Energy indirect (Scope 2) GHG emissions |
|
7, 8 |
|
12, 13 |
|
Protecting the planet |
|
Yes |
||
|
305-3 |
|
Other indirect (Scope 3) GHG emissions |
|
7, 8 |
|
12, 13 |
|
Protecting the planet |
|
Yes |
||
|
305-4 |
|
GHG emissions intensity |
|
7, 8, 9 |
|
12, 13 |
|
Protecting the planet |
|
Yes |
||
|
306-2 |
|
Waste by type and disposal method |
|
8 |
|
12, 13 |
|
Protecting the planet |
|
Yes |
||
|
307-1 |
|
Non-compliance with environmental laws and regulations |
|
8 |
|
|
|
Protecting the planet |
|
No |
|
UNGC = UN Global Compact Principle.
SDG = UN Sustainable Development Goal.
All references refer to the 2016 version of the GRI Standards.
