Sustainability notes

Definition and methodology Emissions from the use of company-owned or leased cars and shuttle buses. Data sources Data on vehicle type, fuel consumption and distance driven was provided from all Group Companies. Emissions calculated using real data in the 2025/26 financial year: 99%. Calculation methodology and significant assumptions Calculations followed the average-data (fuel consumption) method. For Group Companies not able to provide actual data, emissions were calculated using fleet average emissions for electric and non-electric vehicles. When the fuel type was unknown, gasoline was assumed. Emissions calculated with emissions factors (EFs) from suppliers in the 2025/26 financial year: 0%. Emission factor sources Fuel and average passenger cars: Department for Energy Security and Net Zero (DESNZ, previously BEIS) 2025; Electric vehicles (reported under Scope 2 - location based): International Energy Agency (IEA) 2025.

Definition and methodology Emissions from owned or controlled heating facilities. Data sources Data on fuel oil, natural gas, biogas, liquefied petroleum gas, coal and coal products, and renewable hydrogen consumption was provided from Group Companies representing 93% of total full-time equivalent employees (FTEs) as of 31 December 2025. Emissions calculated using real data in the financial year 2025/26: 98%. Calculation methodology and significant assumptions Calculations followed the average-data method. Desk research was conducted for countries in which no information regarding the presence of heating was available. Where the heating source was not clearly identified, natural gas was assumed. For Group Companies without actual data and where heating was deemed present, emissions were estimated using the average heating consumption per area, from similar sites (offices/storage/operation and distribution centers/retail stores). Emissions calculated with EFs from suppliers in the 2025/26 financial year: 0%. Emission factor sources DESNZ, net calorific value (CV) 2025.

Definition and methodology Fugitive emissions from leakage in air-conditioning installations. Data sources Data on quantities of refilled refrigerants in equipment and/or air-conditioning units, provided from Group Companies representing 93% of total FTEs as of 31 December 2025. Emissions calculated using real data in the 2025/26 financial year: 25%. Calculation methodology and significant assumptions Calculations followed the average-data method. For Group Companies where actual data was not available, average consumption was extrapolated based on average consumption of similar sites (offices/storage/operation and distribution centers/retail stores). Emissions calculated with EFs from suppliers in the 2025/26 financial year: 0%. Emission factor sources DESNZ, net CV 2025. Restatements Methodological improvements related to the differentiation of extrapolation factors for facility type resulted in necessary restatements due to significant differences in newly reported figures compared to previous reports as follow: -31.4% (-382.3 tCO₂e) for 2024/25; -46.6% (-490.0 tCO₂e) for 2023/24.

Definition and methodology Emissions from the consumption of purchased electricity and district heating. Data sources Data on electricity and district heating consumption collected from Group Companies representing 93% of total FTEs as of 31 December 2025. Emissions calculated using real data in the 2025/26 financial year: 92%. Calculation methodology and significant assumptions Calculations followed the average-data method. For Group Companies with no available actual data, emissions were estimated based on the average electricity consumption per area from similar sites (offices/storage/operation and distribution centers/retail stores). All extrapolated electricity consumption was assumed to be grid electricity unless documented evidence of certified renewable electricity was provided. Market-based emissions were calculated under the following conditions: if contractual agreements (e.g., green tariffs, energy attribute certificates) were in place, specific EFs were used; if no agreements existed, the residual factor was applied; if no residual factors were available, the location-based value was used. Emissions calculated with EFs from suppliers in the 2024/25 financial year: 92% (market-based). Emission factor sources Market-based: Association of Issuing Bodies (AIB) - European Residual Mix 2024; Environmental Protection Agency (EPA) - eGrid 2023 v2; Environment and Climate Change Canada (ECCC) 2023; IEA 2025 where CH₄, N₂O and corrections for trade-induced emissions were considered. Location-based: IEA 2025, EPA - eGRid 2023 v2; ECCC 2023. District heating: DESNZ 2025.

Definition and methodology Includes all upstream (i.e., cradle-to-gate) emissions from the production of materials and components, and non-production-related products and services purchased by Sonova from third-parties during the reporting year. Data sources For our Hearing Instruments business, total purchased quantities and weights were collected through ERP systems. For our Consumer Hearing business, diverse range of products were clustered by a reference product (best-selling item in each category). Non-production-related products and services data was collected through finance reports. Food and beverages consumption was provided by Group Companies where Sonova operates a canteen; water withdrawal and discharge data was collected from Group Companies representing 93% of total FTEs as of 31 December 2025. Emissions calculated using real data in the 2025/26 financial year: 79%. Calculation methodology and significant assumptions Emissions from materials and components from the Hearing Instruments business were calculated based on combined total weight of received materials and components, with EFs assigned based on raw materials and/or nature of the components. Where reliable Product Carbon Footprints (PCFs) were available, these were used instead. For the Consumer Hearing business, one EF for each reference product was estimated based on their high-level raw materials composition. These EFs were then applied to the total sold quantities of the respective products cluster to estimate overall emissions (average data method). Emissions not related to production materials and services were calculated using a a hybrid spend-based method and using supplier specific revenue-intensity EFs when possible (tCO₂/Mio CHF), adjusting inflation rates at country level. Food and beverage emissions were also calculated using the average-based method, considering total quantities consumed. Water withdrawal and discharge emissions were calculated using the average-data method (see Sustainability note 2 - Other environmental topics). Emissions calculated with EFs from suppliers in the 2025/26 financial year: 5%. Emission factor sources Production-related products: EcoInvent, version 3.9.1 and 3.12; DESNZ 2025; Sonova internally developed LCA; Suppliers PCFs. Non-production-related products: Exiobase, version 3.3.18; Suppliers specific revenue-intensity from publicly available and third-party verified sources. Food & Beverage: Agribalyse, version 3.2; Water withdrawal and discharge: DESNZ 2025.

Definition and methodology IT hardware related cradle-to-gate emissions. Data sources Purchased IT hardware quantities were collected from supplier. Emissions calculated using real data in the 2025/26 financial year: 100%. Calculation methodology and significant assumptions Collected data were clustered in material equipment classes (e.g., laptop, monitors, etc.). The entire lifespan of the purchased items was considered. Average emission factors per product cluster were derived from the vendor's PCFs. Emissions calculated with EFs from suppliers in the 2025/26 financial year: 100%. Emission factor sources Supplier PCFs 2025.

Definition and methodology Includes location-based emissions related to the production of fuels and energy purchased and consumed that are not included in scope 1 or scope 2. Data sources See scope 1 - mobile combustion, scope 1 - stationary combustion, and scope 2 data sources description. Emissions calculated using real data in the 2025/26 financial year: 94%. Calculation methodology and significant assumptions Well-to-tank and transmission and distribution emissions were calculated for all energy consumed (excluding on-site generated) using the average-data method combined with country-level EFs. Emissions calculated with EFs from suppliers in the financial year 2025/26: 0% Emission factor sources AIB - European Residual Mix 2025, IEA 2025, Intep 2022, Our World in Data (OWID) 2025, Stromkennzeichnung.ch 2025.

Definition and methodology Includes transport emissions from tier 1 suppliers to Sonova sites (provided that Sonova is responsible for the shipments), intercompany and outbound shipments of products to customers or end-users, in vehicles not owned or operated by Sonova. Relevant facilities-related scope 1 and 2 from warehouses not owned from Sonova are also included. Data sources Shipment data (e.g., origin, destination, actual weight, mode of transport) was provided from logistics partners. Emissions calculated using real data in the 2025/26 financial year: 73%. Calculation methodology and significant assumptions EFs were selected based on logistics partners shipments data such as type of freight used, shipment lane and distance travelled. A radiative forcing index of 1.9 was applied to account for all climatic impacts from air travel. Facility-related scope 1 and 2 emissions of warehouses not owned by Sonova were estimated based on the area utilized by Sonova. Emissions calculated with EFs from suppliers in the 2025/26 financial year: 0%. Emission factor sources GLEC 2024, IEA 2025. Restatements Methodological changes including GLEC framework application and data quality improvement from logistics partners resulted in necessary restatements due to significant differences in newly reported figures compared to previous reports as follow: +27.6% (+14'021.3 tCO₂e) in 2024/25. The methodological changes could not be applied to previous financial years due to insufficient primary data. Figures reported for financial years from 2019/20 to 2023/24 remain the best possible estimates and are therefore considered comparable for reporting purposes.

Definition and methodology Emissions from third-party disposal and treatment of waste generated in Sonova’s owned or controlled operations. Data sources See sustainability note 2 - operational waste. Emissions calculated using real data in the 2025/26 financial year: 35%. Calculation methodology and significant assumptions For Group Companies with no available actual data on non-hazardous waste, emissions were extrapolated based on the average non-hazardous waste production per full-time employee (kg/FTE) from similar sites (offices/storage/operation and distribution centers/retail stores). Hazardous waste production was extrapolated similarly, excluding retail stores for which no extrapolation was applied as they typically do not generate hazardous waste. If disposal method information was unavailable, the most common disposal method for each waste type at the country level was assumed. Emissions calculated with EFs from suppliers in the 2025/26 financial year: 0%. Emission factor sources DESNZ 2025.

Definition and methodology Emissions from business flights and personal car allowances. Data sources Data on flights was provided by Sonova’s travel management providers or from Sonova Group Companies. Allowances provided to employees for the use of their personal vehicles for business purposes was provided from Group Companies. Emissions calculated using real data in the financial year 2025/26: 93%. Calculation methodology and significant assumptions Flight emissions were calculated based on the distance travelled between departure and arrival airports and flight class, using the average-data method. Where relevant flight data was unavailable but costs were provided, emissions were estimated by CO₂e/CHF based on reliable data provided from other entities. If cost was not available, the average tCO₂e per FTE was used as proxy. A radiative forcing index of 1.9 was applied to account for all climatic impacts from air travel. See scope 1 - mobile combustion for car allowances emissions calculation methodology. Emissions calculated with EFs from suppliers in the 2025/26 financial year: 0%. Emission factor sources DESNZ 2025.

Definition and methodology Emissions from the commuting of employees from their homes to their workplace. Data sources An employee commuting survey is conducted every two years to collect activity data across Sonova Group Companies. Emissions calculated using real data in the 2025/26 financial year: 25%. Calculation methodology and significant assumptions Emissions were calculated combining estimated total kilometers commuted per mode of commute and related average emission per kilometer, using the average-data method. In the financial year 2025/26, the survey was distributed to all Group Companies. Emissions calculated with EFs from suppliers in the 2025/26 financial year: 0%. Emission factor sources DESNZ 2025, IEA - Energy Efficiency Indicators 2025.

Definition and methodology Emissions of spaces leased by Sonova where the Group has no operational control (e.g shop-in-shops). Data sources See scope 1 - stationary combustion, scope 1 - refrigerants, scope 2. Emissions calculated using real data in the 2025/26 financial year: 0%. Calculation methodology and significant assumptions Calculations covered direct and indirect stationary combustion and electricity consumption (location-based) related emissions. Please refer to the respective sections. Emissions calculated with EFs from suppliers in the 2025/26 financial year: 0%. Emission factor sources AIB - European Residual Mix 2025, DESNZ 2025, IEA 2025.

Definition and methodology Direct emissions from the use of goods sold by Sonova throughout their entire life cycle. Indirect use-phase emissions are excluded as they are excluded from SBTi's minimum boundary. Data sources Collected data represents sales figures per country. Returned units were not removed from the totals considered. Emissions calculated using real data in the financial year 2025/26: 100%. Calculation methodology and significant assumptions Emissions were calculated using the average-data method, considering the total energy consumption of hearing aids, selected hearing instrument accessories, cochlear implants and consumer hearing products. Energy consumption was calculated considering the technical properties of the sold products. The average lifetime for hearing aids and cochlear implant sound processors was assumed to be 5.5 years and for cochlear implants 20 years. For consumer hearing products, energy consumption for each reference product was calculated based on its technical properties and used for all sold products allocated to the reference product. Emissions calculated with EFs from suppliers in the 2025/26 financial year: 0%. Emission factor sources IEA 2025, ECCC (Consumption intensity) 2023, eGRID 2023 v2.

Definition and methodology Emissions from the waste disposal and treatment of packaging (products and transport) at the end of its life-cycle. End-of-life emissions from sold products are excluded as deemed negligible. Data sources For the Hearing Instruments business, data on received and used product and transport packaging were collected through internal ERP systems. For the Consumer Hearing business, sales quantities were used for the calculation of emissions related to end-of-life of our packaging and batteries. Emissions calculated using real data in the 2025/26 financial year: 100%. Calculation methodology and significant assumptions Emissions were calculated based on average-data methodology, considering total quantities of product and transport packaging in scope. Landfill was chosen as the assumed end-of-life treatment for all packaging, representing the most conservative scenario. Emissions calculated with EFs from suppliers in the 2025/26 financial year: 0%. Emission factor sources DESNZ 2025.

Definition and methodology Emissions associated with Sonova’s investments in the reporting year. Sonova does not have operational control in investees, therefore our share of GHG emissions related to those are reflected in this category. Data sources List of Sonova’s equity investments as per 30 September 2025. Emissions calculated using real data in the 2025/26 financial year: 50%. Calculation methodology and significant assumptions Turnover of equity investments was extrapolated to 12 months. Emissions calculations followed equity investments methodology, considering Sonova’s proportional share of investment in the investees in the reporting year. Emissions calculated with EFs from suppliers in the 2025/26 financial year: 0%. Emission factor sources Bloomberg, CDP 2021.

Definition and methodology Total energy consumption within the boundaries of scope 1 and 2. Data sources See scope 1 - mobile and stationary combustion, and scope 2.

Definition and methodology Total energy consumption divided by net revenue.

Definition and methodology Product packaging from the Hearing Instruments business as well as transport packaging that may also be used by other business units. For transportation packaging used by our external distribution center, total weight of used packaging boxes and filling materials were considered. Product packaging purchased by our Cochlear Implant and Consumer Hearing businesses were excluded. This KPI considered actual financial year quantities, no proxy was used. Total packaging weight was calculated based on the total packaging units received during the financial year and their respective net weight. Data sources Received quantities per packaging was collected through receiving goods reports. Restatements Significant data correction resulted in necessary restatements due to corrected packaging weights in newly reported figures compared to previous reports: -13.1% (-186.8 ton) in 2023/24.

Definition, methodology and data sources Quantity of waste generated in Sonova’s owned or controlled operations. Data sources Data on waste generated (hazardous and non-hazardous waste, including recycling) was collected from Group Companies representing 84% of total FTEs as of 31 December 2025. For Group Companies with no available actual data, waste generated was estimated based on Group averages and FTE figures. Restatements Significant data correction resulted in necessary restatements due to differences in newly reported figures for non-hazardous waste - preparation for reuse compared to previous reports: -39.1% (-9.8 ton) in 2024/25.

Definition and methodology Total operational waste divided by the number of FTEs as of 31 December 2025.

Definition and methodology Freshwater withdrawn from ground or surface water sources across Sonova's sites. Data sources Water withdrawal data was collected from Group Companies representing 93% of total FTEs as of 31 December 2025. For non-retail Group Companies with no available actual data, water withdrawal was estimated based on available Group averages and FTE figures; for retail Group Companies where no actual data is available, an average factor of 10m³/FTE was considered.

Definition and methodology Total water withdrawal divided by the number of FTEs as of 31 December 2025.

Definition and methodology To identify water risk scarcity across Sonova's sites, the risk category 1 “water scarcity”, containing the sub-topics aridity index, water depletion, baseline water stress, blue water scarcity, available water remaining (AWARE), drought frequency probability, and projected change in drought occurrence were considered, as recommended by the WWF Risk Filter. All sites that contain a value 3.4 < x ≤ 4.2 in risk category 1 were deemed to have a high water scarcity risk and sites with a value of 4.2 < x ≤ 5.0 are deemed at very high risk. Sonova reports the water withdrawal from these sites in water stressed areas.

Number of individuals employed, expressed as the equivalent of full-time employees. FTE based performance metrics cover permanent, temporary, and non-guaranteed hours employees and exclude employees on long-term leave (such as maternity or long-term sick leave) and interns.

Number of individuals employed, regardless of whether they are full-time or part-time employees. HC based performance metrics cover permanent, temporary, non-guaranteed hours employees, and exclude employees on long-term leave (such as maternity or long-term sick leave).

Categorized as follows: • Permanent: employees with an unlimited contract • Temporary: employees with a fixed-term contract (includes interns: employees to gain work experience and/or participate in structured training programs and apprentices) • Non-guaranteed hours: employees without a guarantee of a minimum or fixed number of working hours For employees by gender, the gender category "other" is not applicable.

Percentage of employees who left Sonova during the financial year (including continued and discontinued operations but excluding leavers due to retirement or death in service), in relation to the total average FTE for the period. Turnover rate including leavers due to retirement or death in service in the 2025/26 financial year amounted to 16%.

Percentage of employees who left Sonova voluntarily (including continued and discontinued operations but excluding leavers due to retirement) during the financial year, in relation to the total average FTE for the period.

External contractors, agency temps, and contingent workers.

Percentage of favorable responses on three questions (average) relating to employee engagement, collected through the annual HearMe engagement survey. The survey and data are handled by an external provider. Employees eligible to take the survey are defined as: Permanent, temporary employees and interns, working at least 20% of full time; employees who joined Sonova no later than one month before the HearMe survey. In total, 18,534 employees (this relates to the date that the HearMe process was started and not to the end of the 2025/26 financial year) were eligible to take the survey in the 2025/26 financial year.

Percentage of eligible employees who completed the performance appraisal process (run from beginning of February 2025 to the end of April 2025). Eligible employees are permanent and temporary employees who have worked at Sonova for more than six months. Ineligible employees are employees on long-term leave, non-employees, interns, and employees in production/assembly for whom other skill-related growth paths are established. 11,994 employees were eligible in the 2025/26 financial year. For prior year information (2024/25 and 2023/24), data could only be gathered for the respective employees still employed by Sonova.

Percentage of leaders (people managers or project managers) hired internally among all hires on to leadership positions.

Occupational health and safety performance metrics are reported for our operation and distribution centers and cover Sonova’s own employees (permanent and temporary).

Total number of injuries that occurred at work and where the employee was not able to return to work for the next scheduled workday/shift.

Total hours worked for the employees in scope.

Total number of lost days (working days, not calendar days, from the first working day/shift where the employee cannot work) due to injuries/total hours worked times 1,000,000.

Total number of lost-time injuries per total hours worked times 1,000,000.

The definition of low- and middle-income countries, applies the World Bank country classification by income level in 2025.

The hearing instrument product reliability rate calculates the ratio between the annualized number of in-warranty product returns over the past three months and the number of hearing instruments in the market and within warranty. This performance metric measures the year-over-year improvement of the reliability rate.

The cochlear implant product reliability rate calculates the ratio between the annualized three-month rolling average of Naìda pediatric and adult system product returns, divided by the number of registered processors used by pediatric and adult recipients. This performance metric measures the year-over-year improvement of the reliability rate.

Product safety data for all years are reported for medical devices, e.g., cochlear implants and hearing instruments, based on the Sustainability Accounting Standards Board (SASB) standards. Products listed in any public medical product safety or adverse event alert database are defined in relation to listings that indicate potentially serious risks or product safety issues. The definition of enforcement actions taken in response to violations of good manufacturing practices (GMP) or equivalent standards includes non-compliance violations or issues identified during safety inspections, warning letters, seizures, recalls, or consent decrees. Regulatory inspections performed by competent authorities, regulators or notified bodies at Sonova sites, include e.g., ISO 13485, MDSAP, ISO 14001, MDR 2017/745, NMPA China, or US FDA audits.

Percentage of employees assigned Code of Conduct training (15,053 employees, 77% of total HC, at the time of assignment of the training) who completed it on time. Employees who work with computers in their daily work complete the training on the SonovaLearning platform. Employees who do not work with a computer in their daily work complete their training in classroom sessions.

Percentage of employees assigned Anti-Bribery Policy training (4,320 employees, 22% of total HC, at the time of assignment of the training) who completed it on time. Employees who work in defined roles that present a higher bribery risk (including senior executives, sales, marketing, finance and Group company roles such as Managing Directors and company controllers) complete the training on the SonovaLearning platform.

The number of total complaints relates to all complaints that have been raised through the global Sonova SpeakUp platform. Substantiated claims relates to the total number of claims that were substantiated and lead to appropriate actions.

EcoVadis is an independent sustainability ratings platform that provides evidence-based assessments of companies’ sustainability management systems. The resulting scorecard rates sustainability performance across four themes: Environment, Labor & Human Rights, Ethics, and Sustainable Procurement, on a scale of 0 to 100.

Percentage of Sonova’s annual direct spend, attributed to direct suppliers that have an EcoVadis scorecard.