The table below outlines the material DRs that have informed the preparation of this sustainability statement. It serves as a guide to help locate information within the statement related to specific disclosure requirements.
DR | Location of reference | |
General information | ||
BP-1; BP-2 | General information: Basis for preparation of the Group Sustainability Statement | |
GOV-1; GOV-2; GOV-3 | General information: Sustainability governance; Corporate governance: Board of Directors (BoD); Corporate governance: Executive Group Management (EGM) | |
GOV-4 | General information: Statement of due diligence | |
GOV-5 | General information: Risk management and controls over sustainability reporting | |
SBM-1; SBM-2; SBM-3 | General information: Strategy, business model and value chain | |
IRO-1 | General information: Materiality assessment | |
IRO-2 | General information: Table 1 Presentation of the material IROs | |
Environment | ||
E1 Climate change | ||
ESRS 2 IRO-1 | ||
E1-1 | Climate change: Actions and resources | |
E1-2 | Climate change: Policies | |
E1-3 | Climate change: Table 3 Climate mitigation actions | |
E1-4 | Climate change: Targets | |
E1-5 | Climate change: Energy consumption and mix | |
E1-6 | Climate change: GHG emissions | |
E1-7 | Climate change: Actions and resources | |
E1-8 | Climate change: Actions and resources | |
E2 Pollution | ||
ESRS 2 IRO-1; E2-1; E2-2; E2-3; E2-4; E2-6 | General information: Basis for preparation of the Group Sustainability Statement | |
E5 Resource use and circular economy | ||
ESRS 2 IRO-1 | ||
E5-1 | Resource use and circular economy: Policies | |
E5-2 | Resource use and circular economy: Actions and resources | |
E5-3 | Resource use and circular economy: Targets | |
E5-4 | Resource use and circular economy: Resource inflow | |
E5-5 | Resource use and circular economy: Waste | |
E5-6 | Resource use and circular economy: Actions and resources | |
Social | ||
S1 Own workforce | ||
ESRS 2 IRO-1 | ||
S1-1; ESRS 2 SBM-3 | Own workforce: Policies | |
S1-2 | Own workforce: Engagement | |
S1-3 | Own workforce: Methodologies and assumptions | |
S1-4 | Own workforce: Actions and resources | |
S1-5 | Own workforce: Targets | |
S1-6 | Own workforce: Employee characteristics | |
S1-7 | Own workforce: Non-employee characteristics | |
S1-9 | Own workforce: Diversity | |
S1-11 | Own workforce: Social protection | |
S1-13 | Own workforce: Training and skill development | |
S1-14 | Own workforce: Health and safety | |
Governance | ||
G1 Business conduct | ||
ESRS 2 GOV-1 | General information: Sustainability governance; Corporate governance: Board of Directors; Corporate governance: Executive Group Management | |
ESRS 2 IRO-1 | ||
G1-1 | Business conduct: Policies | |
G1-3 | Business conduct: Actions and resources | |
G1-4 | Business conduct: Metrics | |
The table below shows the disclosures reported in accordance with the requirements of Art. 964b of the Swiss Code of Obligations (CO).
Topics | Disclosure | Location | ||
General Requirements | ||||
Business model | Description of the business model | General information: Basis for preparation of the Group Sustainability Statement Our fundamentals | ||
Environmental matters | Policies adopted | Environment: Climate changePolicies Environment: Resource use and circular economy Policies | ||
Measures taken to implement policies | Environment - Climate change:Actions and resources Environment - Resource use and circular economy: Actions and resources | |||
Risks related | General information: Materiality assessment | |||
Performance indicators | Environment - Climate change:Metrics Environment - Resource use and circular economy: Metrics | |||
Social issues | Policies adopted | Social: Policies | ||
Measures taken to implement policies | Social: Actions and resources | |||
Risks related | General information: Materiality assessment | |||
Performance indicators | Social: Metrics | |||
Employee-related issues | Policies adopted | Social: Policies | ||
Measures taken to implement policies | Social: Actions and resources | |||
Risks related | General information: Materiality assessment | |||
Performance indicators | Social: Metrics | |||
Respect for human rights | Policies adopted | Social: Policies | ||
Measures taken to implement policies | Social: Actions and resources | |||
Risks related | General information: Materiality assessment | |||
Performance indicators | Social: Metrics | |||
Combating corruption | Policies adopted | Governance: Policies | ||
Measures taken to implement policies | Governance: Actions and resources | |||
Risks related | General information: Materiality assessment | |||
Performance indicators | Governance: Metrics | |||
Note: Applying Art. 964b of the CO, the topics listed below were identified as being material under the CO. Based on CO Art. 964b paragraph 1, HUBER+SUHNER considers all topics in scope for non-financial reporting that are material from an impact and financial perspective (see materiality matrix).
The table below presents the disclosures made in compliance with the Swiss Ordinance on Climate Disclosures. This ordinance mandates, under Article 964b of the Swiss Code of Obligations (CO), that organisations disclose climate-related risks in alignment with the recommendations of the Task Force on Climate-related Financial Disclosures
(Article 3).
TCFD recommendation | Recommended disclosures | Location | ||
Governance | ||||
Disclose the organisation’s governance around climate-related risks and opportunities. | a. Describe the Board’s oversight of climate-related risks and opportunities. | General information: Sustainability governance | ||
b. Describe management’s role in assessing and managing climate-related risks and opportunities. | General information: Sustainability governance | |||
Strategy | ||||
Disclose the actual and potential impacts of climate-related risks and opportunities on the organisation’s businesses, strategy and financial planning. | a. Describe the climate-related risks and opportunities the organisation has identified over the short, medium and long term. | Risk management General information: Materiality assessment | ||
b. Describe the impact of climate-related risks and opportunities on the organisation’s businesses, strategy and financial planning. | Risk management General information: Materiality assessment | |||
c. Describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2 °C or lower scenario. | ||||
Risk management | ||||
Disclose how the organisation identifies, assesses and manages climate-related risks. | a. Describe the organisation’s processes for identifying and assessing climate-related risks. | Risk management General information: Materiality assessment | ||
b. Describe the organisation’s processes for managing climate-related risks. | Risk management General information: Materiality assessment | |||
c. Describe how processes for identifying, assessing and managing climate-related risks are integrated into the organisation’s overall risk management. | Risk management General information: Materiality assessment | |||
Metrics and targets | ||||
Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities. | a. Disclose the metrics used by the organisation to assess climate-related risks and opportunities in line with its strategy and risk management process. | Risk management General information: Materiality assessment | ||
b. Disclose scope 1, scope 2 and, if appropriate, scope 3 greenhouse gas (GHG) emissions, and the related risks. | General information: Materiality assessment Environment | |||
c. Describe the targets used by the organisation to manage climate-related risks and opportunities and performance against targets. | General information: Basis for preparation of the Group Sustainability Statement Environment | |||