TCFD content index
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| TCFD disclosure | 
 | TCFD code | 
 | Disclosure description | 
 | Disclosed | 
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| Governance | 
 | TCFD-GOV-a | 
 | Describe the board’s oversight of climate-related risks and opportunities. | 
 | Yes | |
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 | TCFD-GOV-b | 
 | Describe management’s role in assessing and managing climate-related risks and opportunities. | 
 | Yes | |
| Strategy | 
 | TCFD-STR-a | 
 | Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term. | 
 | Yes | https://report.sonova.com/2023/en/?p=17410#TCFD-strategy-and-risk-management | 
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 | TCFD-STR-b | 
 | Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning. | 
 | Yes | https://report.sonova.com/2023/en/?p=17410#TCFD-strategy-and-risk-management | 
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 | TCFD-STR-c | 
 | Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. | 
 | Yes | https://report.sonova.com/2023/en/?p=17410#TCFD-strategy-and-risk-management | 
| Risk management | 
 | TCFD-RMA-a | 
 | Describe the organization’s processes for identifying and assessing climate-related risks. | 
 | Yes | https://report.sonova.com/2023/en/?p=17410#TCFD-strategy-and-risk-management | 
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 | TCFD-RMA-b | 
 | Describe the organization’s processes for managing climate-related risks. | 
 | No | 
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 | TCFD-RMA-c | 
 | Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. | 
 | No | 
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| Metrics and targets | 
 | TCFD-MET-a | 
 | Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process. | 
 | Yes | |
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 | TCFD-MET-b | 
 | Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and the related risks. | 
 | Yes | |
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 | TCFD-MET-c | 
 | Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. | 
 | Yes |