Indices

GRI index

Zehnder Group has reported in accordance with the GRI Standards for the period 1 January 2024 to 31 December 2024, including the requirements specified by GRI 1: Foundation 2021.

GRI content index

GRI STANDARD	DISCLOSURE	LOCATION

The organisation and its reporting practices
GRI 2: General Disclosures 2021	2-1 Organisational details	Annual Report 2024
	2-1 Organisational details	Sustainability Report 2024, Organisational purpose
	2-2 Entities included in the organisation’s sustainability reporting	Annual Report 2024, Overview of companies
		Sustainability Report 2024, Our approach to reporting
	2-3 Reporting period, frequency and contact point	Sustainability Report 2024, Further information
	2-4 Restatements of information	Sustainability Report 2024, Our approach to reporting
	2-5 External assurance	Sustainability Report 2024, Limited assurance

Activities and workers
GRI 2: General Disclosures 2021	2-6 Activities, value chain and other business relationships	Annual Report 2024
		Sustainability Report 2024, Organisational purpose
	2-7 Employees	Annual Report 2024
	2-7 Employees	Sustainability Report 2024, Proud to be Zehnder
	2-8 Workers who are not employees	Sustainability Report 2024, Proud to be Zehnder

Governance
GRI 2: General Disclosures 2021	2-9 Governance structure and composition	Annual Report 2024, Corporate Governance
		Zehnder Group Homepage, Board of Directors
		Organisational regulations of Zehnder Group AG
		Sustainability Report 2024, Organisational structure
		Sustainability Report 2024, Sustainability organisation of Zehnder Group
	2-10 Nomination and selection of the highest governance body	Annual Report 2024, Corporate Governance
		Articles of Association
		Organisational regulations of Zehnder Group AG
	2-11 Chair of the highest governance body	Articles of Association
	2-11 Chair of the highest governance body	Organisational regulations of Zehnder Group AG
	2-12 Role of the highest governance body in overseeing the management of impacts	Annual Report 2024, Corporate Governance
		Sustainability Report 2024, Sustainability organisation of Zehnder Group
	2-13 Delegation of responsibility for managing impacts	Sustainability Report 2024, Delegation of responsibility
	2-13 Delegation of responsibility for managing impacts	Annual Report 2024, Corporate Governance
	2-14 Role of the highest governance body in sustainability reporting	Sustainability Report 2024, Reviewing and approving the information
	2-15 Conflicts of interest	Sustainability Report 2024, Prevention and mitigation of conflicts of interest
	2-15 Conflicts of interest	Sustainability Report 2024, Compliance and fair business practices
	2-16 Communication of critical concerns	Code of Conduct
		Sustainability Report 2024, Communication of critical concerns
		Sustainability Report 2024, Compliance and fair business practices
	2-17 Collective knowledge of the highest governance body	Annual Report 2024, Corporate Governance
	2-17 Collective knowledge of the highest governance body	Sustainability Report 2024, Expanding the collective knowledge
	2-18 Evaluation of the performance of the highest governance body	Annual Report 2024, Corporate Governance
		Sustainability Report 2024, Expanding the collective knowledge
	2-19 Remuneration policies	Annual Report 2024, Compensation Report
	2-20 Process to determine remuneration	Annual Report 2024, Compensation Report
	2-20 Process to determine remuneration	Annual Report 2024, Corporate Governance
	2-21 Annual total compensation ratio	The omission of this standard is due to the lack of globally consolidated data. With multiple local compensation systems, varying standards for working hours, and the absence of a unified tracking system for cash benefits, it is not feasible to provide the required data for the 2024 report.

Strategy, policies and practices
GRI 2: General Disclosures 2021	2-22 Statement on sustainable development strategy	Zehnder Group Sustainability Homepage
	2-22 Statement on sustainable development strategy	Sustainability Report 2024, Introduction
	2-23 Policy commitments	Code of Conduct
		Supplier Code of Conduct
		Zehnder Group Sustainability Homepage
		Sustainability Report 2024, Our approach to sustainability
		Sustainability Report 2024, Climate action: Management approach
		Sustainability Report 2024, Resource-efficient production: Management approach
		Sustainability Report 2024, Circular products and innovation: Management approach
		Sustainability Report 2024, Occupational health and safety: Management approach
		Sustainability Report 2024, Attractive employer: Management approach
		Sustainability Report 2024, Diversity, equal opportunity, inclusion and decent work: Management approach
		Sustainability Report 2024, Sustainable purchasing: Management approach
		Sustainability Report 2024, Compliance and fair business practices: Management approach
		Sustainability Report 2024, Upholding human rights: Management approach
	2-24 Embedding policy commitments	Sustainability Report 2024, Our approach to sustainability
		Sustainability Report 2024, Climate action: Management approach
		Sustainability Report 2024, Resource-efficient production: Management approach
		Sustainability Report 2024, Circular products and innovation: Management approach
		Sustainability Report 2024, Occupational health and safety: Management approach
		Sustainability Report 2024, Attractive employer: Management approach
		Sustainability Report 2024, Diversity, equal opportunity, inclusion and decent work: Management approach
		Sustainability Report 2024, Sustainable purchasing: Management approach
		Sustainability Report 2024, Compliance and fair business practices: Management approach
		Sustainability Report 2024, Upholding human rights: Management approach
	2-25 Processes to remediate negative impacts	Sustainability Report 2024, Our approach to sustainability
		Sustainability Report 2024, Climate action: Management approach
		Sustainability Report 2024, Resource-efficient production: Management approach
		Sustainability Report 2024, Circular products and innovation: Management approach
		Sustainability Report 2024, Occupational health and safety: Management approach
		Sustainability Report 2024, Attractive employer: Management approach
		Sustainability Report 2024, Diversity, equal opportunity, inclusion and decent work: Management approach
		Sustainability Report 2024, Sustainable purchasing: Management approach
		Sustainability Report 2024, Compliance and fair business practices: Management approach
		Sustainability Report 2024, Upholding human rights: Management approach
	2-26 Mechanisms for seeking advice and raising concerns	Annual Report 2024, Corporate Governance
		Code of Conduct
		Sustainability Report 2024, Compliance and fair business practices: Management approach
	2-27 Compliance with laws and regulations	Sustainability Report 2024, Compliance and fair business practices: Implementation and outlook
	2-28 Membership associations	Zehnder Group Homepage

Stakeholder engagement
GRI 2: General Disclosures 2021	2-29 Approach to stakeholder engagement	Sustainability Report 2024, Communication with stakeholder groups
	2-30 Collective bargaining agreements	Sustainability Report 2024, Proud to be Zehnder
	2-30 Collective bargaining agreements	Sustainability Report 2024, Respect for human rights

Materiality assessment and list of material topics
GRI 3: Material Topics 2021	3-1 Process to determine material topics	Sustainability Report 2024, Materiality analysis
GRI 3: Material Topics 2021	3-2 List of material topics	Sustainability Report 2024, Materiality analysis

Climate action
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Climate action: Impacts, risks, and opportunities
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Climate action: Management approach
GRI 302: Energy 2016	302-1 Energy consumption within the organisation	Sustainability Report 2024, Climate action: Implementation and outlook
	302-2 Energy consumption outside the organisation	Sustainability Report 2024, Climate action: Implementation and outlook
	302-3 Energy intensity	Sustainability Report 2024, Climate action: Implementation and outlook
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	Sustainability Report 2024, Climate action: Implementation and outlook
	305-2 Energy indirect (Scope 2) GHG emissions	Sustainability Report 2024, Climate action: Implementation and outlook
	305-3 Other indirect (Scope 3) GHG emissions	Sustainability Report 2024, Climate action: Implementation and outlook
	305-4 GHG Emissions intensity	Sustainability Report 2024, Climate action: Implementation and outlook

Resource-efficient production
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Resource-efficient production: Impacts, risks, and opportunities
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Resource-efficient production: Management approach
GRI 303: Water and Effluents 2018	303-1 Interactions with water as a shared resource	Sustainability Report 2024, Resource-efficient production: Management approach
	303-2 Management of water discharge-related impacts	Sustainability Report 2024, Resource-efficient production: Management approach
	303-3 Water withdrawal	Sustainability Report 2024, Resource-efficient production: Implementation and outlook
	303-4 Water discharge	Sustainability Report 2024, Resource-efficient production: Implementation and outlook
	303-5 Water consumption	Sustainability Report 2024, Resource-efficient production: Implementation and outlook
GRI 305: Emissions 2016	305-7 Nitrogen oxides (NOx), sulphur oxides (SOx), and other significant air emissions	Sustainability Report 2024, Resource-efficient production: Implementation and outlook
GRI 306: Waste 2020	306-3 Waste generated	Sustainability Report 2024, Resource-efficient production: Implementation and outlook
	306-4 Waste diverted from disposal	Sustainability Report 2024, Resource-efficient production: Implementation and outlook
	306-5 Waste directed to disposal	Sustainability Report 2024, Resource-efficient production: Implementation and outlook

Circular products and innovation
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Circular products and innovation: Impacts, risks, and opportunities
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Circular products and innovation: Management approach
GRI 301: Materials 2016	301-1 Materials used by weight or volume	Sustainability Report 2024, Circular products and innovation: Implementation and outlook
	301-2 Recycled input materials used	Sustainability Report 2024, Circular products and innovation: Implementation and outlook
	301-3 Reclaimed products and their packaging materials	Sustainability Report 2024, Circular products and innovation: Implementation and outlook

Occupational health and safety
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Occupational health and safety: Impacts, risks, and opportunities
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Occupational health and safety: Management approach
GRI 403: Occupational Health and Safety 2018	403-1 Occupational health and safety management system	Sustainability Report 2024, Occupational health and safety: Management approach
	403-5 Worker training on occupational health and safety	Sustainability Report 2024, Occupational health and safety: Management approach
	403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Sustainability Report 2024, Occupational health and safety: Management approach
	403-8 Workers covered by an occupational health and safety management system	Sustainability Report 2024, Occupational health and safety: Implementation and outlook
	403-9 Work-related injuries	Sustainability Report 2024, Occupational health and safety: Implementation and outlook
	403-10 Work-related ill health	Sustainability Report 2024, Occupational health and safety: Implementation and outlook

Attractive employer
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Attractive employer: Impacts, risks, and opportunities
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Attractive employer: Management approach
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	Sustainability Report 2024, Attractive employer: Implementation and outlook
GRI 404: Training and Education 2016	404-1 Average hours of training per year per employee	Sustainability Report 2024, Attractive employer: Implementation and outlook
	404-2 Programs for upgrading employee skills and transition assistance programs	Sustainability Report 2024, Attractive employer: Management approach
	404-3 Percentage of employees receiving regular performance and career development reviews	Sustainability Report 2024, Attractive employer: Implementation and outlook

Diversity, equal opportunity, inclusion and decent work
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Diversity, equal opportunity, inclusion and decent work: Impacts, risks, and opportunities
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Diversity, equal opportunity, inclusion and decent work: Management approach
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	Sustainability Report 2024, Diversity, equal opportunity, inclusion and decent work: Implementation and outlook
GRI 406: Non-discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	Sustainability Report 2024, Diversity, equal opportunity, inclusion and decent work: Implementation and outlook

Sustainable purchasing
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Sustainable purchasing: Impacts, risks, and opportunities
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Sustainable purchasing: Management approach
GRI 204: Procurement Practices 2016	204-1 Proportion of spending on local suppliers	Sustainability Report 2024, Sustainable purchasing: Implementation and outlook
GRI 308: Supplier Environmental Assessment 2016	308-1 New suppliers that were screened using environmental criteria	Sustainability Report 2024, Sustainable purchasing: Implementation and outlook
GRI 308: Supplier Environmental Assessment 2016	308-2 Negative environmental impacts in the supply chain and actions	Sustainability Report 2024, Sustainable purchasing: Implementation and outlook
GRI 414: Supplier Social Assessment 2016	414-1 New suppliers that were screened using social criteria	Sustainability Report 2024, Sustainable purchasing: Implementation and outlook
GRI 414: Supplier Social Assessment 2016	414-2 Negative social impacts in the supply chain and actions taken	Sustainability Report 2024, Sustainable purchasing: Implementation and outlook

Compliance and fair business practices
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Compliance and fair business practices: Impacts, risks, and opportunities
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Compliance and fair business practices: Management approach
GRI 205: Anti-corruption 2016	205-1 Operations assessed for risks related to corruption	While at Group level we conduct risk assessments related to corruption as reported, this data is currently not being collected locally and is therefore omitted.
	205-2 Communication and training about anti-corruption policies and procedures	Sustainability Report 2024, Compliance and fair business practices: Implementation and outlook
	205-3 Confirmed incidents of corruption and actions taken	Sustainability Report 2024, Compliance and fair business practices: Implementation and outlook
GRI 206: Anti-competitive Behaviour 2016	206-1 Legal actions for anti-competitive behaviour, anti-trust and monopoly practices	Sustainability Report 2024, Compliance and fair business practices: Implementation and outlook

Upholding human rights
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Upholding human rights: Impacts, risks, and opportunities
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainability Report 2024, Upholding human rights: Management approach