GRI content index

GRI content index
Statement of use		Sonova has reported in accordance with the GRI Standards for the period April 1, 2024 to March 31, 2025.
GRI 1 used		GRI 1: Foundation 2021
Applicable GRI Sector Standard(s)

GRI Standard	Disclosure	Reference	Omission reason and explanation	External assurance
	Universal standards
GRI 2: General Disclosures 2021	2-1 Organizational details	Basis for preparation		No
	2-2 Entities included in the organization's sustainability reporting	Basis for preparation		No
	2-3 Reporting period, frequency and contact point	Basis for preparation		No
	2-4 Restatements of information	Sustainability notes		No
	2-5 External assurance	Basis for preparation		No
	2-6 Activities, value chain and other business relationships	Strategy and businesses		No
	2-7 Employees	Our employees	Information unavailable/incomplete as information is reported using ESRS S1-6 and S1-7, see ESRS index.
	2-8 Workers who are not employees	Our employees
	2-9 Governance structure and composition	Corporate governance report		No
	2-10 Nomination and selection of the highest governance body	Corporate governance report		No
	2-11 Chair of the highest governance body	Corporate governance report		No
	2-12 Role of the highest governance body in overseeing the management of impacts	ESG governance		No
	2-13 Delegation of responsibility for managing impacts	ESG governance		No
	2-14 Role of the highest governance body in sustainability reporting	ESG governance		No
	2-15 Conflicts of interest	Corporate governance report		No
	2-16 Communication of critical concerns	ESG governance		No
	2-17 Collective knowledge of the highest governance body	ESG governance		No
	2-18 Evaluation of the performance of the highest governance body	Corporate governance report		No
	2-19 Remuneration policies	Compensation report		No
	2-20 Process to determine remuneration	Compensation report		No
	2-21 Annual total compensation ratio		Information unavailable/incomplete. Limited availability of consolidated payroll data.	No
	2-22 Statement on sustainable development strategy	Message from the CEO		No
	2-23 Policy commitments	Business ethics		No
	2-24 Embedding policy commitments	Business ethics		No
	2-25 Processes to remediate negative impacts	Business ethics		No
	2-26 Mechanisms for seeking advice and raising concerns	Business ethics		Yes
	2-27 Compliance with laws and regulations	Business ethics		No
	2-28 Membership associations	Public affairs		No
	2-29 Approach to stakeholder engagement	Stakeholder engagement		No
	2-30 Collective bargaining agreements	Working conditions		No
GRI 3: Material Topics 2021	3-1 Process to determine material topics	Double materiality assessment		No
	3-2 List of material topics	Double materiality assessment		No
	Topic standards
	Anti-corruption
GRI 3: Material Topics 2021	3-3 Management of material topics	Business ethics		No
GRI 205: Anti-corruption 2016	205-2 Communication and training about anti-corruption policies and procedures	Business ethics		No
	Anti-competitive behavior
GRI 3: Material Topics 2021	3-3 Management of material topics	Business ethics		No
GRI 206: Anti-competitive Behavior 2016	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Business ethics		No
	Energy
GRI 3: Material Topics 2021	3-3 Management of material topics	Climate change		No
GRI 302: Energy 2016	302-1 Energy consumption within the organization	Climate change	Information unavailable/incomplete as information is reported using ESRS E1-5, see ESRS index.
GRI 302: Energy 2016	302-3 Energy intensity	Climate change
	Emissions
GRI 3: Material Topics 2021	3-3 Management of material topics	Climate change		No
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	Climate change	Information unavailable/incomplete as information is reported using ESRS E1-6, see ESRS index.
	305-2 Energy indirect (Scope 2) GHG emissions
	305-3 Other indirect (Scope 3) GHG emissions
	305-4 GHG emissions intensity
	Employment
GRI 3: Material Topics 2021	3-3 Management of material topics	Talent management		No
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	Talent management	Information unavailable/incomplete, turnover is reported using ESRS S1-6, see ESRS index.	Yes
	Training and education
GRI 3: Material Topics 2021	3-3 Management of material topics	Talent management		No
GRI 404: Training and Education 2016	404-3 Percentage of employees receiving regular performance and career development reviews	Talent management	Information unavailable/incomplete. Employee category not reported.	Yes
	Customer health and safety
GRI 3: Material Topics 2021	3-3 Management of material topics	Product quality, reliability and safety		No
GRI 416: Customer Health and Safety 2016	416-1 Assessment of the health and safety impacts of product and service categories	Product quality, reliability and safety		No
	Customer privacy
GRI 3: Material Topics 2021	3-3 Management of material topics	Data privacy and digital ethics		No
GRI 418: Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	Data privacy and digital ethics		Yes
	Material topics without GRI topic standard
	Working conditions
GRI 3: Material Topics 2021	3-3 Management of material topics	Working conditions		No
	Access to hearing care
GRI 3: Material Topics 2021	3-3 Management of material topics	Access to hearing care		No
	Ethical marketing and sales practices
GRI 3: Material Topics 2021	3-3 Management of material topics	Ethical marketing and sales practices		No
	Non-material topic disclosures
GRI 303: Water and Effluents 2018	303-1 Management of water discharge-related impacts	Water		No
GRI 303: Water and Effluents 2018	303-3 Water withdrawal	Water	GRI 303-3-c - Information unavailable/incomplete. Unavailable data on water categories.	Yes
GRI 306: Waste 2020	306-2 Management of significant waste-related impacts	Circular economy		No
	306-3 Waste generated	Circular economy		Yes
GRI 308: Supplier Environmental Assessment 2016	308-2 Negative environmental impacts in the supply chain and actions taken	Supplier relations		No
GRI 403: Occupational Health and Safety 2018	403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	Occupational health and safety		No
	403-9 Work-related injuries	Occupational health and safety	Information unavailable/incomplete. Data on non-employees unavailable.	Yes
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	Diversity and inclusion		Yes
GRI 408: Child Labor 2016	408-1 Operations and suppliers at significant risk for incidents of child labor	Working conditions in the value chain and affected communities' rights		No
GRI 409: Forced or Compulsory Labor 2016	409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor	Working conditions in the value chain and affected communities' rights		No
GRI 414: Supplier Social Assessment 2016	414-2 Negative social impacts in the supply chain and actions taken	Working conditions in the value chain and affected communities' rights		No
		Supplier relations		No
GRI 415: Public Policy 2016	415-1 Political contributions	Public affairs		No

ESRS content index

Sonova has reported certain performance metrics in accordance with European Sustainability Reporting Standards (ESRS) for the period April 1, 2024 to March 31, 2025.

ESRS Standard	Disclosure	Reference	External assurance
ESRS E1 - Climate change	E1-5: Energy consumption and mix	Climate change	Yes
	E1-6: Gross scopes 1, 2, 3 and total GHG emissions	Climate change	Yes
	E1-7: GHG removals and GHG mitigation projects financed through carbon credits	Climate change	Yes
ESRS S1 - Own workforce	S1-6: Characteristics of the undertaking's employees	Our employees	Yes
	S1-7: Characteristics of non-employees in the undertaking's own workforce	Our employees	Yes
	S1-9: Diversity metrics	Diversity and inclusion	Yes