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

The Sustainability report 2025/26 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	186
	Sonova at a glance and Our strategy	6 - 19
Business model	Basis for preparation	186
	Sonova at a glance and Our strategy	6 - 19
Environmental matters (including CO₂ goals)	Climate change	196 - 203
Social issues	Access to hearing care	221 - 225
	Ethical marketing and sales practices	228 - 229
	Data privacy and digital ethics	229 - 231
	Product quality, reliability, and safety	225 - 228
Employee-related issues	Our employees	208 - 213
	Working conditions	216 - 218
	Talent management	213 - 216
Respect for human rights	Our employees	208 - 213
	Working conditions	216 - 218
	Working conditions in the value chain and affected communities' rights	218 - 219
	Our consumers	220 - 221
Combating corruption	Business ethics	233 - 236
Material risks	Double materiality assessment	188 - 191
References to national, European or international regulations	Basis for preparation	186
Coverage of subsidiaries	Basis for preparation	186

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.