CO content index

Index used for reporting on non-financial matters pursuant to the Swiss Code of Obligations (CO) Art. 964 and the Responsible Business Initiative (RBI) on due diligence and transparency regarding minerals and metals from conflict-affected areas and child labor.

Topic

Link

Explanation

Compliance with GRI

Business model

SFS in brief, page 4

GRI 2-1, 2-6

Corporate Governance, Group structure and shareholders

Environmental concerns

Energy and emissions

GRI 302, 305

Sustainable solutions

GRI 301

Supplier environmental assessment

GRI 308

Procurement

GRI 308

Sustainability guidelines

Social concerns

Corporate Governance, Information policy

GRI 2-16, 2-23, 2-24, 2-25, 2-26, 2-27

Compliance and due diligence

Supplier social assessment

GRI 414

Sustainability guidelines

Employee concerns

Attractiveness as an employer

Training and education

GRI 404

Diversity and equal opportunity

GRI 405

Occupational health and safety

GRI 309

Remuneration system and policies

GRI 2-19, 2-20

SFS Code of Conduct

Respect for human rights

Procurement

GRI 414

Compliance and due diligence

GRI 1 Foundation

Sustainability guidelines

SFS Code of Conduct

Supplier Code of Conduct

Combating corruption

Compliance and due diligence

GRI 2-27

Sustainability guidelines

SFS Code of Conduct

Due diligence obligations regarding conflict minerals and child labor

Sustainability guidelines Supplier Code of Conduct

Conflict minerals: (CO 964j-l and VSoTR 3-4) SFS screens for minerals and metals from conflict and high-risk areas once per year. The import and processing quantities as defined under Swiss law were not exceeded during the year under review, which means that no reporting obligation applies.

GRI 1 Foundation

Suspicion of child labor: (CO 964j-l and VSoTR 5 and 11): SFS uses questionnaires to screen for suspected child labor at its suppliers. There were no substantiated suspicions in the reporting year. 81% of strategic suppliers were monitored in the reporting year. Procurement practices are governed by the Supplier Code of Conduct, which has been mandatory for all suppliers since 2024. Violations can be submitted anonymously via the public reporting system.