Climate-related financial disclosure index (Swiss Climate Ordinance - TCFD)

In accordance with Article 3 of the Swiss Ordinance on Climate Disclosures, the Sonova ESG report 2024/25 report covers climate disclosures based on the report Recommendations of the Task Force on Climate-related Financial Disclosures published June 2017, and the annex Implementing the Recommendations of the Task Force on Climate-related Financial Disclosures published October 2021.

Please find below a table with the disclosure descriptions and the links to the relevant sections in ESG report 2024/25.

TCFD disclosure	TCFD code	Disclosure description	Page
Governance	TCFD-GOV-a	Describe the board's oversight of climate-related risks and opportunities	212
	TCFD-GOV-b	Describe management's role in assessing and managing climate-related risks and opportunities	212
Strategy	TCFD-STR-a	Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term	213- 214
	TCFD-STR-b	Describe the impact of climate-related risks and opportunities on the organization's businesses, strategy, and financial planning	214 - 215
	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	214 - 215
Risk management	TCFD-RMA-a	Describe the organization's processes for identifying and assessing climate-related risks	213 - 214
	TCFD-RMA-b	Describe the organization's processes for managing climate-related risks	213 - 214
	TCFD-RMA-c	Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization's overall risk management	213
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	217
	TCFD-MET-b	Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and the related risks	217
	TCFD-MET-c	Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets	217