GRI content index

Disclosure

 

Description

 

UNGC

 

SDG

 

Reference

 

 

External assurance

 

GENERAL STANDARD DISCLOSURES

 

 

 

 

 

 

 

 

 

 

 

 

1. Organizational profile

 

 

 

 

 

 

 

 

 

 

 

 

102-1

 

Name of the organization

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=13724#entities

 

No

 

102-2

 

Activities, brands, products, and services

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=13724#organizational-profile

 

No

 

102-3

 

Location of headquarters

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=13724#organizational-profile

 

No

 

102-4

 

Location of operations

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=13724#organizational-profile

 

No

 

102-5

 

Ownership and legal form

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=13724#organizational-profile

 

No

 

102-6

 

Markets served

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=13724#organizational-profile

 

No

 

102-7

 

Scale of the organization

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=14024#responsible-supply-chain

 

No

 

102-8

 

Information on employees and other workers

 

6

 

8

 

Advancing our people

https://report.sonova.com/2022/en/?p=13718#overview

 

Yes

https://report.sonova.com/2022/en/?p=13726

102-9

 

Supply chain

 

 

 

 

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#responsible-supply-chain

 

No

 

102-10

 

Significant changes to the organization and its supply chain

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=13724#restatement-and-significant-changes

 

No

 

102-11

 

Precautionary Principle or approach

 

 

 

 

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#risk-management

 

No

 

102-12

 

External initiatives

 

 

 

 

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#public-policy

 

No

 

102-13

 

Membership of associations

 

 

 

 

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#public-policy

 

No

 

2. Strategy

 

 

 

 

 

 

 

 

 

 

 

 

102-14

 

Statement from senior decision-maker

 

 

 

 

 

Message from the CEO

https://report.sonova.com/2022/en/?p=13712

 

No

 

3. Ethics and integrity

 

 

 

 

 

 

 

 

 

 

 

 

102-16

 

Values, principles, standards, and norms of behavior

 

1

 

16

 

IntACT – Sonova’s ESG Strategy

https://report.sonova.com/2022/en/?p=13723#vision-values-and-culture

 

No

 

102-17

 

Mechanisms for advice and concerns about ethics

 

1

 

16

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#internal-grievance-procedures

 

No

 

4. Governance

 

 

 

 

 

 

 

 

 

 

 

 

102-18

 

Governance structure

 

 

 

 

 

IntACT – Sonova’s ESG Strategy

https://report.sonova.com/2022/en/?p=13723#ESG-governance

 

No

 

102-19

 

Delegating authority

 

 

 

 

 

IntACT – Sonova’s ESG Strategy

https://report.sonova.com/2022/en/?p=13723#ESG-governance

 

No

 

102-20

 

Executive-level responsibility for economic, environmental, and social topics

 

 

 

 

 

IntACT – Sonova’s ESG Strategy

https://report.sonova.com/2022/en/?p=13723#ESG-governance

 

No

 

102-21

 

Consulting stakeholders on economic, environmental, and social topics

 

 

 

16

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#consultation

 

No

 

102-22

 

Composition of the highest governance body and its committees

 

 

 

5, 16

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#composition

 

No

 

102-23

 

Chair of the highest governance body

 

 

 

16

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#composition

 

No

 

102-24

 

Nominating and selecting the highest governance body

 

 

 

5, 16

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#nomination

 

No

 

102-25

 

Conflicts of interest

 

 

 

16

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#nomination

 

No

 

102-26

 

Role of highest governance body in setting purpose, values, and strategy

 

 

 

 

 

IntACT – Sonova’s ESG Strategy

https://report.sonova.com/2022/en/?p=13723#ESG-governance

 

No

 

102-27

 

Collective knowledge of highest governance body

 

 

 

4

 

IntACT – Sonova’s ESG Strategy

https://report.sonova.com/2022/en/?p=13723#ESG-governance

 

No

 

102-28

 

Evaluating the highest governance body’s performance

 

 

 

 

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#compentencies

 

No

 

102-29

 

Identifying and managing economic, environmental, and social impacts

 

 

 

16

 

IntACT – Sonova’s ESG Strategy

https://report.sonova.com/2022/en/?p=13723#ESG-governance

 

No

 

102-30

 

Effectiveness of risk management processes

 

 

 

 

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#risk-management

 

No

 

102-31

 

Review of economic, environmental, and social topics

 

 

 

 

 

IntACT – Sonova’s ESG Strategy

https://report.sonova.com/2022/en/?p=13723#ESG-governance

 

No

 

102-32

 

Highest governance body’s role in sustainability reporting

 

 

 

 

 

IntACT – Sonova’s ESG Strategy

https://report.sonova.com/2022/en/?p=13723#ESG-governance

 

No

 

102-35

 

Remuneration policies

 

 

 

 

 

Business report: Compensation report

https://report.sonova.com/2022/en/?p=13673

 

Yes

https://report.sonova.com/2022/en/?p=13726

102-36

 

Process for determining remuneration

 

 

 

 

 

Business report: Compensation report

https://report.sonova.com/2022/en/?p=13673

 

Yes

https://report.sonova.com/2022/en/?p=13726

102-37

 

Stakeholders’ involvement in remuneration

 

 

 

16

 

Business report: Compensation report

https://report.sonova.com/2022/en/?p=13673

 

Yes

https://report.sonova.com/2022/en/?p=13726

5. Stakeholder engagement

 

 

 

 

 

 

 

 

 

 

 

 

102-40

 

List of stakeholder groups

 

 

 

 

 

Stakeholder engagement

https://report.sonova.com/2022/en/?p=13717#stakeholder-groups

 

No

 

102-41

 

Collective bargaining agreements

 

3

 

8

 

Stakeholder engagement

https://report.sonova.com/2022/en/?p=13717#employees

 

No

 

102-42

 

Identifying and selecting stakeholders

 

 

 

 

 

Stakeholder engagement

https://report.sonova.com/2022/en/?p=13717#stakeholder-groups

 

No

 

102-43

 

Approach to stakeholder engagement

 

 

 

 

 

Stakeholder engagement

https://report.sonova.com/2022/en/?p=13717#approach-to-stakeholder-engagement

 

No

 

102-44

 

Key topics and concerns raised

 

 

 

 

 

Stakeholder engagement

https://report.sonova.com/2022/en/?p=13717#key-topics-and-concerns-raised

 

No

 

6. Reporting practice

 

 

 

 

 

 

 

 

 

 

 

 

102-45

 

Entities included in the consolidated financial statements

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=13724#entities

 

No

 

102-46

 

Defining report content and topic Boundaries

 

 

 

 

 

IntACT – Sonova’s ESG Strategy

https://report.sonova.com/2022/en/?p=13723#IntACT-Sonovas-ESG-strategy

 

No

 

102-47

 

List of material topics

 

 

 

 

 

IntACT – Sonova’s ESG Strategy

https://report.sonova.com/2022/en/?p=13723#IntACT-Sonovas-ESG-strategy

 

No

 

102-48

 

Restatements of information

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=13724#restatement-and-significant-changes

 

No

 

102-49

 

Changes in reporting

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=13724#restatement-and-significant-changes

 

No

 

102-50

 

Reporting period

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=13724

 

No

 

102-51

 

Date of most recent report

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=13724

 

No

 

102-52

 

Reporting cycle

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=13724

 

No

 

102-53

 

Contact point for questions regarding the report

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=13724#contact

 

No

 

102-54

 

Claims of reporting in accordance with the GRI Standards

 

 

 

 

 

Reporting profile

https://report.sonova.com/2022/en/?p=13724#declaration-and-assurance

 

No

 

102-55

 

GRI content index

 

 

 

 

 

GRI content index

https://report.sonova.com/2022/en/?p=13730

 

No

 

102-56

 

External assurance

 

 

 

 

 

Assurance Report

https://report.sonova.com/2022/en/?p=13726

 

No

 

SPECIFIC STANDARD DISCLOSURES

 

 

 

 

 

 

 

 

 

 

 

 

Serving society

 

 

 

 

 

 

 

 

 

 

 

 

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

 

Own indicator

 

Unit sales of hearing instruments (HI) in low- and middle-income countries

 

 

 

3, 4

 

Serving society

https://report.sonova.com/2022/en/?p=13728#accessibility-and-affordability

 

No

 

Advancing our people

 

 

 

 

 

 

 

 

 

 

 

 

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

 

401-1

 

New employee hires and employee turnover

 

6

 

5, 8

 

Advancing our people

https://report.sonova.com/2022/en/?p=13718#talent-attraction-and-retention

 

Yes

https://report.sonova.com/2022/en/?p=13726

403-2

 

Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities

 

 

 

8

 

Advancing our people

https://report.sonova.com/2022/en/?p=13718#occupational-health-and-safety

 

Yes

https://report.sonova.com/2022/en/?p=13726

404-3

 

Percentage of employees receiving regular performance and career development reviews

 

6

 

5, 8

 

Advancing our people

https://report.sonova.com/2022/en/?p=13718#talent-development

 

No

 

405-1

 

Diversity of governance bodies and employees

 

1

 

5, 8

 

Advancing our people

https://report.sonova.com/2022/en/?p=13718#diversity-and-inclusion

 

Yes

https://report.sonova.com/2022/en/?p=13726

Own indicator

 

Employee engagement rate

 

 

 

5, 8

 

Advancing our people

https://report.sonova.com/2022/en/?p=13718#employee-engagement

 

Yes

https://report.sonova.com/2022/en/?p=13726

Acting with integrity

 

 

 

 

 

 

 

 

 

 

 

 

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

 

205-2

 

Communication and training about anti-corruption policies and procedures

 

10

 

16

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#corruption-and-bribery

 

No

 

206-1

 

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

 

 

 

 

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#anti-competitive-behavior

 

No

 

308-2

 

Negative environmental impacts in the supply chain and actions taken

 

8

 

 

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#responsible-supply-chain

 

No

 

408-1

 

Operations and suppliers at significant risk for incidents of child labor

 

4, 5

 

8, 16

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#Risk-assessment

 

No

 

409-1

 

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

 

4, 5

 

8

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#Risk-assessment

 

No

 

412-1

 

Operations that have been subject to human rights reviews or impact assessments

 

1, 2

 

 

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#HRDD

 

No

 

414-1

 

New suppliers that were screened using social criteria

 

2

 

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

 

2

 

8, 16

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#responsible-supply-chain

 

No

 

415-1

 

Political contributions

 

 

 

16

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#public-policy

 

No

 

416-1

 

Assessment of the health and safety impacts of product and service categories

 

 

 

 

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#product-quality-safety-and-reliability

 

No

 

418-1

 

Substantiated complaints concerning breaches of customer privacy and losses of customer data

 

 

 

16

 

Acting with integrity

https://report.sonova.com/2022/en/?p=14024#IT-and-cyber-security

 

No

 

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)

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

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

https://report.sonova.com/2022/en/?p=13722#energy

 

Yes

https://report.sonova.com/2022/en/?p=13726

303-1

 

Water withdrawal by source

 

7, 8

 

6

 

Protecting the planet

https://report.sonova.com/2022/en/?p=13722#water

 

Yes

https://report.sonova.com/2022/en/?p=13726

305-1

 

Direct (Scope 1) GHG emissions

 

7, 8

 

12, 13

 

Protecting the planet

https://report.sonova.com/2022/en/?p=13722#GHG-emissions

 

Yes

https://report.sonova.com/2022/en/?p=13726

305-2

 

Energy indirect (Scope 2) GHG emissions

 

7, 8

 

12, 13

 

Protecting the planet

https://report.sonova.com/2022/en/?p=13722#GHG-emissions

 

Yes

https://report.sonova.com/2022/en/?p=13726

305-3

 

Other indirect (Scope 3) GHG emissions

 

7, 8

 

12, 13

 

Protecting the planet

https://report.sonova.com/2022/en/?p=13722#GHG-emissions

 

Yes

https://report.sonova.com/2022/en/?p=13726

305-4

 

GHG emissions intensity

 

7, 8, 9

 

12, 13

 

Protecting the planet

https://report.sonova.com/2022/en/?p=13722#GHG-emissions

 

Yes

https://report.sonova.com/2022/en/?p=13726

306-2

 

Waste by type and disposal method

 

8

 

12, 13

 

Protecting the planet

https://report.sonova.com/2022/en/?p=13722#waste

 

Yes

https://report.sonova.com/2022/en/?p=13726

307-1

 

Non-compliance with environmental laws and regulations

 

8

 

 

 

Protecting the planet

https://report.sonova.com/2022/en/?p=13722

 

No

 

UNGC = UN Global Compact Principle.

SDG = UN Sustainable Development Goal.

All references refer to the 2016 version of the GRI Standards.