GRI content index
GRI content index
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GRI content index |
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Statement of use |
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Sonova has reported in accordance with the GRI Standards for the period April 1, 2022 to March 31, 2023. |
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GRI 1 used |
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GRI 1: Foundation 2021 |
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Applicable GRI Sector Standard(s) |
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GRI Standard |
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Disclosure |
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Reference |
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Omission reason and explanation |
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External assurance |
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General Disclosures |
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GRI 2: General Disclosures 2021 |
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2-1 Organizational details |
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About this report |
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No |
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2-2 Entities included in the organization’s sustainability reporting |
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About this report |
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No |
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2-3 Reporting period, frequency and contact point |
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About this report |
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No |
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2-4 Restatements of information |
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About this report |
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No |
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2-5 External assurance |
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About this report |
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No |
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2-6 Activities, value chain and other business relationships |
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Vision, values and business model |
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No |
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2-7 Employees |
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Advancing our people |
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GRI 2-7-b – Information unavailable/incomplete, breakdown by gender and region not reported. |
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Yes |
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2-8 Workers who are not employees |
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Advancing our people |
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No |
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2-9 Governance structure and composition |
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ESG governance |
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No |
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2-10 Nomination and selection of the highest governance body |
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Corporate governance |
https://report.sonova.com/2023/en/?p=17417#corporate-governance |
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No |
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2-11 Chair of the highest governance body |
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Corporate governance |
https://report.sonova.com/2023/en/?p=17417#corporate-governance |
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No |
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2-12 Role of the highest governance body in overseeing the management of impacts |
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ESG governance |
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No |
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2-13 Delegation of responsibility for managing impacts |
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ESG governance |
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No |
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2-14 Role of the highest governance body in sustainability reporting |
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ESG governance |
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No |
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2-15 Conflicts of interest |
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Corporate governance |
https://report.sonova.com/2023/en/?p=17417#corporate-governance |
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No |
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2-16 Communication of critical concerns |
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ESG governance |
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No |
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2-17 Collective knowledge of the highest governance body |
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ESG governance |
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No |
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2-18 Evaluation of the performance of the highest governance body |
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Corporate governance |
https://report.sonova.com/2023/en/?p=17417#corporate-governance |
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No |
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2-19 Remuneration policies |
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Corporate governance |
https://report.sonova.com/2023/en/?p=17417#corporate-governance |
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No |
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2-20 Process to determine remuneration |
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Corporate governance |
https://report.sonova.com/2023/en/?p=17417#corporate-governance |
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No |
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2-21 Annual total compensation ratio |
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– |
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Information unavailable/incomplete, due to limited availability of consolidated payroll data. |
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No |
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2-22 Statement on sustainable development strategy |
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Message from the CEO |
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No |
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2-23 Policy commitments |
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Business ethics and legal compliance |
https://report.sonova.com/2023/en/?p=17417#business-ethics-and-legal-compliance |
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No |
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2-24 Embedding policy commitments |
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Business ethics and legal compliance |
https://report.sonova.com/2023/en/?p=17417#business-ethics-and-legal-compliance |
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No |
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2-25 Processes to remediate negative impacts |
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Business ethics and legal compliance |
https://report.sonova.com/2023/en/?p=17417#business-ethics-and-legal-compliance |
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No |
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2-26 Mechanisms for seeking advice and raising concerns |
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Business ethics and legal compliance |
https://report.sonova.com/2023/en/?p=17417#business-ethics-and-legal-compliance |
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No |
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2-27 Compliance with laws and regulations |
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Business ethics and legal compliance |
https://report.sonova.com/2023/en/?p=17417#business-ethics-and-legal-compliance |
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No |
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2-28 Membership associations |
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Public policy |
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No |
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2-29 Approach to stakeholder engagement |
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Stakeholder engagement |
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No |
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2-30 Collective bargaining agreements |
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Advancing our people |
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No |
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Material Topics |
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GRI 3: Material Topics 2021 |
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3-1 Process to determine material topics |
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Materiality assessment |
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No |
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3-2 List of material topics |
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Materiality assessment |
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No |
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Topic standards |
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Anti-corruption |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Business ethics and legal compliance |
https://report.sonova.com/2023/en/?p=17417#business-ethics-and-legal-compliance |
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No |
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GRI 205: Anti-corruption 2016 |
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205-2 Communication and training about anti-corruption policies and procedures |
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Business ethics and legal compliance |
https://report.sonova.com/2023/en/?p=17417#business-ethics-and-legal-compliance |
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No |
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Anti-competitive behavior |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Business ethics and legal compliance |
https://report.sonova.com/2023/en/?p=17417#business-ethics-and-legal-compliance |
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No |
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GRI 206: Anti-competitive Behavior 2016 |
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206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
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Business ethics and legal compliance |
https://report.sonova.com/2023/en/?p=17417#business-ethics-and-legal-compliance |
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No |
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Energy |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Climate action |
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No |
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GRI 302: Energy 2016 |
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302-1 Energy consumption within the organization |
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Climate action |
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Yes |
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302-3 Energy intensity |
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Climate action |
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Yes |
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Water and effluents |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Water |
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No |
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GRI 303: Water and Effluents 2018 |
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303-1 Management of water discharge-related impacts |
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Water |
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No |
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303-3 Water withdrawal |
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Water |
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GRI 303-3-c – Information unavailable/incomplete, unavailable data on water categories. |
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Yes |
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Emissions |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Greenhouse gas (GHG) emissions |
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No |
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GRI 305: Emissions 2016 |
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305-1 Direct (Scope 1) GHG emissions |
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Greenhouse gas (GHG) emissions |
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Yes |
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305-2 Energy indirect (Scope 2) GHG emissions |
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Greenhouse gas (GHG) emissions |
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Yes |
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305-3 Other indirect (Scope 3) GHG emissions |
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Greenhouse gas (GHG) emissions |
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Yes |
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305-4 GHG emissions intensity |
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Greenhouse gas (GHG) emissions |
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Yes |
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Waste |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Waste |
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No |
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GRI 306: Waste 2020 |
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306-2 Management of significant waste-related impacts |
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Waste |
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No |
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Supplier environmental assessment |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Responsible supply chain |
https://report.sonova.com/2023/en/?p=17417#responsible-supply-chain |
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No |
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GRI 308: Supplier Environmental Assessment 2016 |
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308-2 Negative environmental impacts in the supply chain and actions taken |
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Responsible supply chain |
https://report.sonova.com/2023/en/?p=17417#responsible-supply-chain |
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No |
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Employment |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Talent development |
https://report.sonova.com/2023/en/?p=17415#talent-development |
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No |
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GRI 401: Employment 2016 |
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401-1 New employee hires and employee turnover |
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Talent development |
https://report.sonova.com/2023/en/?p=17415#talent-development |
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Yes |
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Occupational health and safety |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Occupational health and safety |
https://report.sonova.com/2023/en/?p=17415#occupational-health-and-safety |
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No |
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GRI 403: Occupational Health and Safety 2018 |
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403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities |
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Occupational health and safety |
https://report.sonova.com/2023/en/?p=17415#occupational-health-and-safety |
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Information unavailable/incomplete, data on employees across production and operation and distribution sites. Data on external workers unavailable. |
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No |
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403-9 Work-related injuries |
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Occupational health and safety |
https://report.sonova.com/2023/en/?p=17415#occupational-health-and-safety |
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Yes |
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403-10 Work-related ill health |
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Occupational health and safety |
https://report.sonova.com/2023/en/?p=17415#occupational-health-and-safety |
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No |
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Training and education |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Talent development |
https://report.sonova.com/2023/en/?p=17415#talent-development |
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No |
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GRI 404: Training and Education 2016 |
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404-3 Percentage of employees receiving regular performance and career development reviews |
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Talent development |
https://report.sonova.com/2023/en/?p=17415#talent-development |
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Information unavailable/incomplete, gender and employee category not reported. |
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Yes |
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Diversity and equal opportunity |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Diversity and inclusion |
https://report.sonova.com/2023/en/?p=17415#diversity-and-inclusion |
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No |
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GRI 405: Diversity and Equal Opportunity 2016 |
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405-1 Diversity of governance bodies and employees |
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Diversity and inclusion |
https://report.sonova.com/2023/en/?p=17415#diversity-and-inclusion |
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Yes |
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Child labor |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Human rights and labor practices |
https://report.sonova.com/2023/en/?p=17417#human-rights-and-labor-practices |
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No |
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GRI 408: Child Labor 2016 |
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408-1 Operations and suppliers at significant risk for incidents of child labor |
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Human rights and labor practices |
https://report.sonova.com/2023/en/?p=17417#human-rights-and-labor-practices |
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No |
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Forced or compulsory labor |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Human rights and labor practices |
https://report.sonova.com/2023/en/?p=17417#human-rights-and-labor-practices |
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No |
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GRI 409: Forced or Compulsory Labor 2016 |
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409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor |
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Human rights and labor practices |
https://report.sonova.com/2023/en/?p=17417#human-rights-and-labor-practices |
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No |
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Supplier social assessment |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Responsible supply chain |
https://report.sonova.com/2023/en/?p=17417#responsible-supply-chain |
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No |
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GRI 414: Supplier Social Assessment 2016 |
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414-2 Negative social impacts in the supply chain and actions taken |
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Responsible supply chain |
https://report.sonova.com/2023/en/?p=17417#responsible-supply-chain |
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No |
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Public policy |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Public policy |
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No |
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GRI 415: Public Policy 2016 |
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415-1 Political contributions |
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Public policy |
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No |
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Customer health and safety |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Product quality safety and reliability |
https://report.sonova.com/2023/en/?p=17417#product-quality-safety-and-reliability |
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No |
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GRI 416: Customer Health and Safety 2016 |
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416-1 Assessment of the health and safety impacts of product and service categories |
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Product quality safety and reliability |
https://report.sonova.com/2023/en/?p=17417#product-quality-safety-and-reliability |
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No |
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Customer privacy |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Data privacy and digital ethics |
https://report.sonova.com/2023/en/?p=17417#data-privacy-and-digital-ethics |
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No |
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GRI 418: Customer Privacy 2016 |
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418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data |
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Data privacy and digital ethics |
https://report.sonova.com/2023/en/?p=17417#data-privacy-and-digital-ethics |
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No |
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Material topics without GRI topic standard |
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Access to hearing care |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Serving society |
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No |
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Employee wellbeing |
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GRI 3: Material Topics 2021 |
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3-3 Management of material topics |
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Employee wellbeing |
https://report.sonova.com/2023/en/?p=17413#employee-wellbeing |
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No |
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All references refer to the 2021 version of the GRI Standards.
