Sustainability notes

Definition and methodology Includes emissions from the use of company-owned or leased cars and shuttle buses. Data sources Data on vehicle type, fuel consumption and distance driven was provided from all Group companies. Emissions calculated using actual data in the financial year 2024/25: 51%. Calculation methodology and significant assumptions Calculations followed the average-data (fuel consumption) method. For Group companies not able to provide actual data, emissions were calculated using fleet average emissions for electric and non-electric vehicles. When the fuel type was unknown, gasoline was assumed. Emissions calculated with emissions factors (EFs) from suppliers in the financial year 2024/25: 0%. Emission factor sources Fuel and average passenger cars: Department for Energy Security and Net Zero (DESNZ, previously BEIS) 2024; Electric vehicles (reported under Scope 2 - location based): International Energy Agency (IEA) 2024.

Definition and methodology Includes emissions arising from owned or controlled heating facilities. Data sources Data on fuel oil, natural gas, biogas, liquified petroleum gas, coal and coal products, and renewable hydrogen consumption is provided from Group companies representing 90% of total full-time equivalent employees (FTEs) as of December 31, 2024. Emissions calculated using actual data in the financial year 2024/25: 30%. Calculation methodology and significant assumptions Calculations followed the average-data method. Desk research was conducted for countries in which no information regarding the presence of heating was available. Where the heating source is not clearly identified, natural gas was assumed. For Group companies without actual data and where heating is deemed present, emissions were estimated using the average heating consumption per area, from similar sites (offices/storage/production facilities/Audiological Care stores). Emissions calculated with EFs from suppliers in the financial year 2024/25: 0%. Emission factor sources DESNZ, net calorific value (CV) 2024.

Definition and methodology Fugitive emissions arising from leakage in air-conditioning installations. Data sources Data on quantities of refilled refrigerants in equipment and/or air-conditioning units, provided from Group companies representing 80% of total FTEs as of December 31, 2024. Emissions calculated using actual data in the financial year 2024/25: 15%. Calculation methodology and significant assumptions Calculations followed the average-data method. For Group companies where actual data were not available, average consumption was extrapolated based on average consumption of similar sites (offices/storage/production facilities/Audiological Care stores). Emissions calculated with EFs from suppliers in the financial year 2024/25: 0%. Emission factor sources DESNZ, net CV 2024.

Definition and methodology Emissions deriving from the consumption of purchased electricity and district heating. Data sources Data on electricity and district heating consumption collected from Group companies representing 90% of total FTEs as of December 31, 2024. Emissions calculated using actual data in the financial year 2024/25: 47%. Calculation methodology and significant assumptions Calculations followed an average-data method. For Group companies with no available actual data, emissions were estimated based on the average electricity consumption per area from similar sites (offices/storage/production facilities/Audiological Care stores). All extrapolated electricity consumption was assumed to be grid electricity unless documented evidence of certified renewable electricity was provided. Market-based emissions were calculated under the following conditions: if contractual agreements (e.g., green tariffs, energy attribute certificates) were in place, specific EFs were used; if no agreements exist, the residual factor was applied; if no residual factors were available, the location-based value was used. Emissions calculated with EFs from suppliers in the financial year 2024/25: 92% (market-based). Emission factor sources Market-based: Association of Issuing Bodies (AIB) - European Residual Mix 2023; Environmental Protection Agency (EPA) - eGrid 2023; Environment and Climate Change Canada (ECCC) 2022; IEA 2024 where CH₄, N₂O and corrections for trade-induced emissions were considered. Location-based: IEA 2024, EPA - eGRid 2023; ECCC 2022. District heating: DESNZ 2024.

Definition and methodology This category includes all upstream (i.e., cradle-to-gate) emissions from the production of materials and components, and non-production-related products and services purchased by Sonova from third-parties during the reporting year. Data sources For our Hearing Instruments business, total purchased quantities and weights are collected through ERP systems. For our Consumer Hearing business, we categorize our diverse range of products by grouping them with a reference product, which is the best-selling item in each category. Non-production-related products and services data are collected through finance reports. Food and beverages consumption is provided by Group companies where we operate a canteen; water withdrawal and discharge data are collected from Group companies representing 73% of total FTEs as of December 31, 2024. Emissions calculated using actual data in the financial year 2024/25: 99%. Calculation methodology and significant assumptions Emissions from materials and components from the Hearing Instruments business were calculated based on combined total weight of received materials and components, with EFs assigned based on raw materials and/or nature of the components. Where reliable Product Carbon Footprints (PCFs) are available, these were used instead. For the Consumer Hearing business, emissions were calculated using an average-data method that combines the total sold quantities of clustered products with the EFs based on a high-level raw material composition of the respective reference product of the cluster. Emissions not related to production materials and services were calculated using a spend-based method, adjusting inflation rates at country level. Food and beverage emissions were also calculated using the average-based method, considering total quantities consumed. Water withdrawal and discharge emissions were calculated using the average-data method (see Sustainability note 2 - Other environmental topics). Emissions calculated with EFs from suppliers in the financial year 2024/25: 1%. Emission factor sources Production-related products: EcoInvent, version 3.9.1; DESNZ 2024; Sonova internally developed LCA; Non-production-related products: Exiobase, version 3.3.18; Food & Beverage: Agribalyse, version 3.1.1; Water withdrawal and discharge: DESNZ 2024. Restatements Restatements due to data quality and methodological improvements in materials and components purchased include master data corrections, more precise EF material allocations and the use of supplier PCFs for financial years 2019/20 to 2023/24. The differences in newly reported figures compared to previous reports are as follows: -7.4% (-9,688 tCO₂e) for 2023/24; -7.8% (-12,162 tCO₂e) for 2022/23; -6.3% (-10,330 tCO₂e) for 2021/22; -5.2% (-6,922 tCO₂e) for 2020/21; and -4% (-6,799 tCO₂e) for 2019/20.

Definition and methodology Includes IT hardware related cradle-to-gate emissions. Data sources Purchased IT hardware quantities are collected from supplier. Emissions calculated using actual data in the financial year 2024/25: 100%. Calculation methodology and significant assumptions Collected data were clustered in material equipment classes (e.g., laptop, monitors, etc.). The entire lifespan of the purchased items was considered. Average emission factors per product cluster were derived from the vendor's PCFs. Emissions calculated with EFs from suppliers in the financial year 2024/25: 100%. Emission factor sources Supplier PCFs 2022.

Definition and methodology Includes location-based emissions related to the production of fuels and energy purchased and consumed that are not included in scope 1 or scope 2. Data sources See scope 1 - mobile combustion, scope 1 - stationary combustion, and scope 2 data sources description. Emissions calculated using actual data in the financial year 2024/25: 62%. Calculation methodology and significant assumptions Well-to-tank and transmission and distribution emissions were calculated for all energy consumed (excluding on-site generated) using the average-data method combined with country-level EFs. Emissions calculated with EFs from suppliers in the financial year 2024/25: 0% Emission factor sources AIB - European Residual Mix 2022, Our World in Data (OWID) 2024, eGRID 2022.

Definition and methodology Includes transport emissions from tier 1 suppliers to Sonova sites (provided that Sonova is responsible for the shipments), intercompany and outbound shipments of products to customers or end-users, in vehicles not owned or operated by Sonova. Relevant facilities-related scope 1 and 2 from warehouses not owned from Sonova are also included. Data sources Shipment data (e.g., origin, destination, actual weight, mode of transport) are provided from carriers. Emissions calculated using actual data in the financial year 2024/25: 98%. Calculation methodology and significant assumptions For suppliers providing carrier-specific emissions, the supplier-specific method was used. For suppliers only providing shipment data, average EFs were considered based on type of freight used and distance travelled. Where mode of transport was not explicit, air freight was assumed to be conservative. A radiative forcing index of 1.9 was applied to account for all climatic impacts from air travel. Facility-related scope 1 and 2 emissions of warehouses not owned by Sonova were estimated based on the area utilized by Sonova. Emissions calculated with EF from suppliers in the financial year 2024/25: 55%. Emission factor sources DESNZ 2022, IEA 2024, carriers EFs 2024. Restatements Figures for the financial year 2023/24 were restated due to improved data quality and the inclusion of additional carrier data. This resulted in a 6.2% increase (+2,993 tCO₂e) compared to the previously reported figures.

Definition and methodology Includes emissions from third-party disposal and treatment of waste generated in Sonova’s owned or controlled operations. Data sources See sustainability note 2 - operational waste. Emissions calculated using actual data in the financial year 2024/25: 32%. Calculation methodology and significant assumptions For Group companies without actual data on non-hazardous waste, emissions were extrapolated based on the average non-hazardous waste production per full-time employee (kg/FTE) from similar sites (offices/storage/production facilities/Audiological Care stores). Hazardous waste production was extrapolated similarly, excluding Audiological Care stores for which no extrapolation was applied as they typically do not generate hazardous waste. If disposal method information was unavailable, the most common disposal method for each waste type at the country level was assumed. Emissions calculated with EF from suppliers in the financial year 2024/25: 0%. Emission factor sources DESNZ 2024.

Definition and methodology Includes emissions from business flights and personal car allowances. Data sources Data on flights (departure and destination airport, cabin class, number of travelers and cost) is provided by Sonova’s travel management providers or from Sonova Group companies. Allowances provided to employees for the use of their personal vehicles for business purposes are provided from Group companies (vehicle make, model, fuel type, fuel consumption and distance driven). Emissions calculated using actual data in the financial year 2024/25: 99%. Calculation methodology and significant assumptions Flight emissions were calculated based on the distance travelled between departure and arrival airports and the flight class, using the average-data method. Where relevant flight data was unavailable but costs were provided, emissions were estimated by CO₂e/CHF based on reliable data provided from other entities. If cost was not available, then the average tCO₂e per FTE was used as proxy. A radiative forcing index of 1.9 was applied to account for all climatic impacts from air travel. See scope 1 - mobile combustion for car allowances emissions calculation methodology. Emissions calculated with EF from suppliers in the financial year 2024/25: 0%. Emission factor sources DESNZ 2022. Restatements Figures for the financial years 2020/21 to 2023/24 have been restated due to data quality and methodological improvements. The amendments to previously reported figures are as follows: +11.2% (+1,300 tCO₂e) for 2023/24; -13.8% (-1,683 tCO₂e) for 2022/23; -33.6% (-1,467 tCO₂e) for 2021/22; and -43.5% (-2,558 tCO₂e) for 2020/21.

Definition and methodology Includes emissions from the commuting of employees from their homes to their workplace. Data sources An employee commuting survey is conducted every two years to collect activity data (number of days an employee goes to the office on average, commuting distance, modes of commute, type of vehicles) across Sonova Group companies. Emissions calculated using actual data in the financial year 2024/25: 0%. Calculation methodology and significant assumptions Emissions were calculated combining estimated total kilometers commuted per mode of commute and related average emission per kilometer, using the average-data method. In the financial year 2024/25, the survey had been distributed only to Group companies not included in the financial year 2023/24 survey (as they were newly established in the financial year 2024/25). For Group companies with available prior year results, these were used to extrapolate financial year results based on updated FTE figures. Emissions calculated with EF from suppliers in the financial year 2024/25: 0%. Emission factor sources DESNZ 2024, IEA - Energy Efficiency Indicators 2024.

Definition and methodology Includes emissions of spaces leased by Sonova where the Group has no operational control (e.g shop-in-shops). Data sources See scope 1 - stationary combustion, scope 1 - refrigerants, scope 2. Emissions calculated using actual data in the financial year 2024/25: 0%. Calculation methodology and significant assumptions Emissions include: stationary combustion, electricity consumption (location-based), water withdrawal and discharge, operational waste. Please refer to the respective sections. Emissions calculated with EF from suppliers in the financial year 2024/25: 0%. Emission factor sources AIB - European Residual Mix 2023, DESNZ 2024, IEA 2024. Restatements Financial year 2023/24 values restated due to data quality improvement, resulting in an increase of 21.9% (+96 tCO₂e) compared to previously reported figures.

Definition and methodology Includes direct emissions from the use of goods sold by Sonova, throughout their entire life cycle. Indirect use-phase emissions are excluded as they are excluded from SBTi's minimum boundary. Data sources Collected data represents sales figures per country. Returned units are not removed from the totals considered. Energy consumption is calculated considering the technical properties of the sold products. Emissions calculated using actual data in the financial year 2024/25: 100%. Calculation methodology and significant assumptions Emissions were calculated using the average-data method, considering the total energy consumption of hearing aids, selected hearing instrument accessories, cochlear implants and consumer hearing products. The average lifetime for hearing aids and cochlear implant sound processors was assumed to be 5 years and for cochlear implants 20 years. For consumer hearing products, energy consumption for each reference product was calculated based on its technical properties and used for all sold products allocated to the reference product. Emissions calculated with EF from suppliers in the financial year 2024/25: 0%. Emission factor sources IEA 2024, ECCC (Consumption intensity) 2022, eGRID 2023. Restatements To integrate the findings of recently completed life cycle assessment (LCA) studies, idle power consumption was added to category 11 emissions calculations. The adjusted figures differ from previously reported ones as follows: +33.6% (+928 tCO₂e) for financial year 2023/24; +30.5% (+926 tCO₂e) for 2022/23; +28.3% (+1,049tCO₂e) for 2021/22; +92.1% (+2,149 tCO₂e) for 2020/21; and +59.7% (+1,505 tCO₂e) for 2019/20.

Definition and methodology Includes emissions from the waste disposal and treatment of packaging (products and transport) at the end of its life-cycle. End-of-life emissions from sold products are excluded because deemed negligible. Data sources For the Hearing Instruments business, data on received and used product and transport packaging is collected through internal ERP systems. For the Consumer Hearing business, sales quantities are used for the calculation of emissions related to end-of-life of our packaging and batteries. Emissions calculated using actual data in the financial year 2024/25: 100%. Calculation methodology and significant assumptions Emissions were calculated based on average-data methodology, considering total quantities of product and transport packaging in scope. Landfill was chosen as the assumed end-of-life treatment for all packaging, representing the most conservative scenario. Emissions calculated with EF from suppliers in the financial year 2024/25: 0%. Emission factor sources DESNZ 2024. Restatements Emissions from waste disposal of packaging were restated for financial years 2019/20 to 2023/24 due to data quality and methodological improvements, including master data corrections and enhanced EF allocation. The newly reported figures differ from previous ones as follows: -17.4% (-479 tCO₂e) for 2023/24; -12.4% (-323 tCO₂e) for 2022/23; -12.1% (-323 tCO₂e) for 2021/22; -14.5% (-337 tCO₂e) for 2020/21; and -18.4% (-463 tCO₂e) for 2019/20.

Definition and methodology Emissions associated with Sonova’s investments in the reporting year. Data sources List of Sonova’s equity investments as per September 30, 2024. Emissions calculated using actual data in the financial year 2024/25: 100%. Calculation methodology and significant assumptions Turnover of equity investments was extrapolated to 12 months. Emissions calculations followed equity investments methodology, considering Sonova’s proportional share of investment in the investees in the reporting year. Emissions calculated with EF from suppliers in the financial year 2024/25: 0%. Emission factor sources Bloomberg, CDP 2021.

Definition and methodology Includes energy consumption within the boundaries of scope 1 and 2. Data sources See scope 1 - mobile and stationary combustion, and scope 2. Restatements Energy consumption in the financial year 2023/24 and 2022/23 was restated due to data quality improvement and alignment with ESRS boundaries, resulting in a <1% decrease in financial year 2023/24, and -1% (-632 MWh) in financial year 2022/23 compared to previously reported figures.

Definition and methodology Total energy consumption divided by net revenue. Restatements See energy consumption - restatements

Definition and methodology Packaging waste was calculated based on the total packaging received during the financial year. It includes product packaging from the Hearing Instruments business as well as transport packaging that may also be used by other business units. Product packaging purchased by our Cochlear Implant and Consumer Hearing businesses are excluded. This KPI considered actual financial year quantities, no proxy is used. The 2023/24 figures are not comparable with the reported figures in the 2023/24 ESG Report due to the change of reporting period for the packaging waste target from calendar year to financial year. Data sources Received quantities per packaging article is used. For transportation packaging used by our external distribution center, total weight of used packaging boxes is considered.

Definition, methodology and data sources Quantity of waste generated in Sonova’s owned or controlled operations. Data sources Data on waste generated (hazardous and non-hazardous waste, including recycling) is collected from Group companies representing 80% of total FTEs as of December 31, 2024. Where actual data is not available, waste generated is estimated based on Group averages and FTE figures. Restatements Total operational waste figures were restated due to data quality improvement and boundaries realignment (applying scope 1 and 2 boundaries and excluding scope 3, category 8). Reported figures decreased respectively by 5% (-195 t) and 3% (-123 t) for the financial years 2023/24 and 2022/23 as compared to figures previously reported.

Definition and methodology Operational waste divided by the number of FTEs as of December 31, 2024. Restatements See Operational waste - restatements.

Definition and methodology Sum of freshwater withdrawn from ground or surface water sources across Sonova's sites. Data sources Water withdrawal data is collected from Group companies representing 73% of total FTEs as of December 31, 2024. For offices where no actual data is available, water withdrawal is estimated based on available Group averages and FTE figures; for stores where no actual data is available, an average factor of 10m³/FTE is considered. Restatements Total waste in operation figures were restated due to data quality improvement, and boundaries alignment (applying scope 1 and 2 boundaries and excluding scope 3, category 8). Reported figures decreased respectively of 7% (-18,605 m³) and 5% (-11,878 m³) for the financial year 2023/24 and 2022/23 as compared to figures previously reported.

Definition and methodology Water withdrawal divided by the number of FTEs as of December 31, 2024. Restatements See Water withdrawal - restatements.

Definition and methodology To identify water risk scarcity across Sonova's sites, the risk category 1 “water scarcity”, containing the sub-topics aridity index, water depletion, baseline water stress, blue water scarcity, available water remaining (AWARE), drought frequency probability, and projected change in drought occurrence were considered, as recommended by the WWF Risk Filter. All sites that contain a value 3.4 < x ≤ 4.2 in risk category 1 were deemed to have a high water scarcity risk and sites with a value of 4.2 < x ≤ 5.0 are deemed at very high risk. Sonova reports the water withdrawal from these sites in water stressed areas. Restatements See Water withdrawal - restatements.

Number of individuals employed, expressed as the equivalent of full-time employees. FTE based performance metrics cover permanent, temporary, and non-guaranteed hours employees and exclude employees on long-term leave (such as maternity or long-term sick leave) and interns.

Number of individuals employed, regardless of whether they are full-time or part-time employees. HC based performance metrics cover permanent, temporary, non-guaranteed hours employees, and exclude employees on long-term leave (such as maternity or long-term sick leave).

Categorized as follows: • Permanent: employees with an unlimited contract • Temporary: employees with a fixed-term contract (includes interns: employees to gain work experience and/or participate in structured training programs and apprentices) • Non-guaranteed hours: employees without a guarantee of a minimum or fixed number of working hours. For employees by gender, the gender category "other" is not applicable.

Percentage of employees who left Sonova during the financial year including continuing and discontinued operations (excluding leaves following company sale).

Percentage of employees who left Sonova voluntarily during the financial year.

External contractors, agency temps, and contingent workers.

Percentage of eligible employees who participated in the annual employee survey out of the total number of eligible employees. The survey and data are handled by an external provider. Employees eligible to take the survey are defined as: Permanent and temporary employees, working at least 20% of full time; employees who joined Sonova no later than one and a half months before the HearMe survey. In total, 17,279 employees (this relates to the date that the HearMe process was started and not to the end of the 2024/25 financial year) were eligible to take the survey in the 2024/25 financial year.

Percentage of favorable responses on three questions (average) relating to employee engagement, collected through the annual HearMe engagement survey.

Percentage of leaders (people managers or project managers) hired internally among all hires on to leadership positions.

Number of eligible employees with a development plan documented in the HR system. Eligible employees are permanent and temporary employees who have worked at Sonova for more than six months. Ineligible employees are employees on long-term leave, non-employees, interns, and employees in production/assembly for whom other skill-related growth paths are established. More than 12,500 employees were eligible in the 2024/25 financial year.

Includes people leader trained as part of this program (launched in 2022/23), including people leaders who left Sonova after the completion of the training.

Sonova's level system covers levels from A to J. Senior management include employees in level category A, B and Management Board members. Middle management include employees in level category C and D. Non-management include employees in level category E to J. This performance metric calculates the percentage of women in relation to the total HC (including HC on paid/unpaid leave) in the respective management categories.

Percentage of women in functions where the primary skills required are related to science, technology, engineering, or mathematics.

Percentage of women in all positions and people leaders, excluding support functions such as HR, IT, legal, finance, and facilities management.

The data for total number of nationalities, top five nationalities for all employees, and top five nationalities for people leaders covers more than 51% of all employees in 2024/25.

Occupational health and safety performance metrics are reported for our operation and distribution centers and cover Sonova’s own employees (permanent and temporary).

Total number of injuries that occurred at work and where the employee was not able to return to work for the next scheduled workday/shift.

Total hours worked for the employees in scope.

Total number of lost days (working days, not calendar days, from the first working day/shift where the employee cannot work) due to injuries/total hours worked times 1,000,000.

Total number of lost-time injuries per total hours worked times 1,000,000.

Percentage calculated by dividing the number of hearing instruments sold in low- and middle-income countries (applying the World Bank country classification by income level in 2024) in the 2024/25 financial year by the respective units sold in the 2018/19 financial year.

The definition of low- and middle-income countries, applies the World Bank country classification by income level in 2024.

The hearing instrument product reliability rate calculates the ratio between the annualized number of in-warranty product returns over the past three months and the number of hearing instruments in the market and within warranty. This performance metric measures the year-over-year improvement of the reliability rate.

The cochlear implant product reliability rate calculates the ratio between the annualized three-month rolling average of Naìda pediatric and adult system product returns, divided by the number of registered processors used by pediatric and adult recipients. This performance metric measures the year-over-year improvement of the reliability rate.

Percentage of employees assigned Code of Conduct training (15,665 employees at the time of assignment of the training) who completed it on-time. Employees who work with computers in their daily work complete the training on the SonovaLearning platform. Employees who do not work with a computer in their daily work complete their training in classroom sessions.