Basis for preparation
The Sustainability Report provides all stakeholders with information on Sonovaʼs sustainability approach and progress. It forms part of our Annual Report, together with the Financial Report and Business Report, and the sub-reports: the Corporate Governance Report and Compensation Report. The report outlines how Sonova governs, manages, and implements sustainability, including performance measures and progress against ESG targets. It was published on 18 May 2026, approved by Sonovaʼs Board of Directors, and is subject to a non‑binding advisory vote at the Annual General Meeting on 16 June 2026.
The report is prepared in accordance with the Swiss Code of Obligations Art. 964b and related ordinances. We also adhere to the requirements of the Swiss Code of Obligations Art. 964j-l for Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labor. Information about the relevant disclosures and exemptions can be found in the Swiss Code of Obligations (Art. 964b) and the Climate-related financial disclosure content index.
The report, in combination with the 2025/26 Business Report and Financial Report, has been prepared in accordance with the Global Reporting Initiativeʼs (GRI) 2021 Standards and forms an integral part of Sonovaʼs UN Global Compact Communication on Progress. It follows standards and frameworks, including Sustainability Accounting Standards Board (SASB) standards, United Nations Sustainable Development Goals (SDGs), and UNGC 10 principles. Please see our content indices for further information: GRI content index, SASB content index, and SDG and UNGC content indices. Sonova has taken into consideration the EU “Stop‑the‑Clock” Directive (EU 2025/794), which postpones the application of certain EU Corporate Sustainability Directive (CSRD), EU Taxonomy, and EU Corporate Sustainability Due Diligence Directive (CSDDD) obligations while legislative simplification is ongoing. In view of this development and continued interpretative uncertainties, Sonova has decided to discontinue voluntary EU Taxonomy-eligibility disclosure for the 2025/26 financial year. At the same time, the company remains committed to achieving full European Sustainability Reporting Standards (ESRS) compliance and has already implemented reporting of selected ESRS disclosures, as reflected in the ESRS content index.
Sonova Holding AG is the ultimate parent company of Sonova. It is a limited liability company listed on the SIX Swiss Exchange and is headquartered in Stäfa, Switzerland. Sonova is the global leader in innovative hearing care solutions. As a vertically integrated company across its Wholesale, Retail and Cochlear Implants businesses, Sonova operates through the brands Phonak, Unitron, AudioNova and Advanced Bionics as well as recognized regional brands. In March 2026, Sonova took the decision to divest its Consumer Hearing Business and started a structured divestment process. Further information can be found in the Our strategy section.
This report has been prepared on the same consolidated basis as the financial statements, except for the Consumer Hearing business which is shown separately as discontinued operations in the 2025/26 financial statements but is included in all sustainability disclosures. The report includes Sonova Holding AG as well as the domestic and foreign subsidiaries over which Sonova Holding AG exercises control (for details refer to Note 1.2 of the financial statements and Note 7.6 List of significant companies in the 2025/26 Annual Report). For companies acquired, the data is included as of date of acquisition. The Sustainability report is published annually and follows Sonovaʼs financial year from 1 April to 31 March. Information regarding the consistency of data and details on assumptions, calculation methodologies, approximations, and judgements are further explained in the Sustainability notes.
Ernst & Young Ltd (EY) provided limited assurance on selected performance metrics presented in this Sustainability report. EY is the external statutory auditor of Sonova. All assured figures are highlighted in the Sustainability report with " Data externally assured (limited assurance)". Details about the scope of the 2025/26 assurance can be found in the Independent assurance report.
For questions related to this Sustainability report, please contact Sonova, Laubisrütistrasse 28, 8712 Stäfa, Switzerland. Phone: +41 58 928 01 01 | Email: sustainability@sonova.com