Glossary Non-financial Report

Abbreviation

Definition

BoD

Board of Directors

CAPEX

capital expenditure

CDP

global non-profit that runs the world's environmental disclosure system for companies (formerly Carbon Disclosure Project)

CEO

Chief Executive Officer

CH4

methane

CFO

Chief Financial Officer

CHRO

Chief Human Resources Officer

CIO

Chief Information Officer

CCO

Chief Communications Officer

CoC

Code of Conduct

COO/COOs

Chief Operating Officer(s)

CO2

carbon dioxide

CO2-eq

carbon dioxide equivalent

CSRD

Corporate Sustainability Reporting Directive

DMA

double materiality assessment

DR/ DRs

disclosure requirements

EACs

energy attribute certificates

EFRAG

European Financial Reporting Advisory Group's

EGM

Executive Group Management

EnaW

Swiss Energie-Agentur der Wirtschaft

EOL

end-of-life

ERP

Enterprise Resource Planning

ESG

environmental, social and governance

ESRS

European Sustainability Reporting Standards

EU

European Union

GHG/ GHGs

greenhouse gas

GOV

governance

GWP

global warming potentials

HC

headcount

HFCs

hydrofluorocarbons

HR

human resources

ILO

International Labour Organisation

IPCC

Intergovernmental Panels on Climate Change

IRO/IROs

Impacts, Risks, and Opportunities

ISO

International Organization for Standardization

KPIs

Key Performance Indicators

LCA

life cycle assessment

LTI/LTIs

lost-time injury/ lost-time injuries

LTIR

lost-time injury rate

M&A

mergers and acquisitions

MDR-A

minimum disclosure requirements regarding action

MDR-M

minimum disclosure requirements regarding metrics

MDR-P

minimum disclosure requirements regarding policies

MDR-T

minimum disclosure requirements regarding targets

MWH

megawatt hours

NCC

The Nomination and Compensation Committee

N2O

nitrous oxide

NF3

nitrogen trifluoride

OECD

Organisation for Economic Co-operation and Development

OHS

occupational health and safety

OpEx

operating expense

PEP

product evolution process

PFCs

perfluorocarbons

PPWR

Packaging and Packaging Waste Regulation

PV

photovoltaic

PY

previous year

REACH

registration, evaluation, authorisation and restriction of chemicals

RoHS

Restriction of Hazardous Substances

SBM

strategy, business model and value chain

SBTi

Science Based Target initiative

SF6

sulphur hexafluoride

CO

Swiss Code of Obligations

t

tons

TCFD

Task Force on Climate-related Financial Disclosures

T/CHF

tons/Swiss francs

tCO2-eq

tons/carbon dioxide equivalent

TüV

Technischer Überwachungsverein

WEEE

Waste Electrical and Electronic Equipment

XBRL

eXtensible Business Reporting Language

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