Swiss Code of Obligations (Art. 964b) content index

The ESG Report 2024/25 covers the reporting requirements as defined in the Swiss Code of Obligations related to transparency on non-financial matters. The following content index refers to the relevant disclosures reported in accordance with Art. 964b of the Swiss Code of Obligations for material topics based on our latest double materiality assessment. As human rights is explicitly mentioned in the Art. 964b, multiple sections related to human rights are included. The sections include policies, measures taken to implement the policies and effectiveness of those measures, main risks and performance indicators.

Art. 964b content requirement	Reference	Page
General information required to understand our business	Basis for preparation	202
	Our product and service offering and Strategy and businesses	7 - 16
Business model	Basis for preparation	202
	Our product and service offering and Strategy and businesses	7 - 16
Environmental matters (including CO₂ goals)	Climate change	212 - 219
Social issues	Access to hearing care	237 - 240
	Ethical marketing and sales practices	244 - 245
	Data privacy and digital ethics	245 - 247
	Product quality, reliability and safety	241 - 244
Employee-related issues	Working conditions	230 - 232
	Talent management	227 - 230
Respect for human rights	Our employees	223 - 226
	Working conditions	230 - 232
	Working conditions in the value chain and affected communities' rights	235
	Our consumers	236 - 237
Combating corruption	Business ethics	248 - 251
Material risks	Double materiality assessment	205 - 207
References to national, European or international regulations	Basis for preparation	202
Coverage of subsidiaries	Basis for preparation	202

Sonova complies with the Swiss Code of Obligation Art. 964j for due diligence and reporting obligations related to child labor. We qualify for the exception clause provided in the law, since our human rights due diligence fully aligns with the following international frameworks: the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, the ILO Conventions No. 138 on Minimum Age and No. 182 on the Worst Forms of Child Labour, the ILO-IOE Child Labour Guidance Tool for Business, as well as the United Nations Guiding Principles on Business and Human Rights (UNGP).

We have determined that we are exempt from the obligations of the Swiss Code of Obligation Art. 964j Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas. We have established a process to regularly review potential purchases of minerals and metals from conflicted-areas, and Sonova falls below the thresholds stipulated by the Swiss Code of Obligation Art. 964j-l.