GRI content index

GRI content index
Statement of use		Sonova has reported in accordance with the GRI Standards for the period 1 April 2025 to 31 March 2026.
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	Our strategy		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	Sustainability governance		No
	2-13 Delegation of responsibility for managing impacts	Sustainability governance		No
	2-14 Role of the highest governance body in sustainability reporting	Sustainability governance		No
	2-15 Conflicts of interest	Corporate governance report		No
	2-16 Communication of critical concerns	Sustainability governance		No
	2-17 Collective knowledge of the highest governance body	Sustainability 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	Sustainability strategy		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 Interactions with water as a shared resource	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 Hazard identification, risk assessment, and incident investigation	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	Our employees	Information unavailable/incomplete as information is reported using ESRS S1-9, see ESRS index.
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 1 April 2025 to 31 March 2026.

ESRS Standard	Disclosure	Reference	Datapoints	External assurance
ESRS E1 - Climate change	E1-5: Energy consumption and mix	Climate change	DR E1-5: §37-38 DR E1-5: §40-43	Yes
	E1-6: Gross scopes 1, 2, 3 and total GHG emissions	Climate change	DR E1-6: §44 DR E1-6: §53-55	Yes
	E1-7: GHG removals and GHG mitigation projects financed through carbon credits	Climate change	DR E1-7: §56	Yes
ESRS S1 - Own workforce	S1-6: Characteristics of the undertaking's employees	Our employees	DR S1-6: §50	Yes
	S1-7: Characteristics of non-employees in the undertaking's own workforce	Our employees	DR S1-7: §55	Yes
	S1-9: Diversity metrics	Our employees	DR S1-9: §64	Yes