GRI content index

GRI 1

Foundation 2021

Statement

GRI 1 applied

Applicable GRI sector standard(s)

SFS prepared this report for the period from December 2023 to November 2024 in compliance with the GRI Standards.

GRI 1: Foundation 2021

No applicable sector standard is available yet.

GRI 2

General Disclosures 2021

Disclosure

Place

Omission

2-1 Organizational details

SFS Group AG, Rosenbergsaustrasse 8, 9435 Heerbrugg, Switzerland

Corporate Governance, Group structure & shareholders

Financial Report, Group structure

2-2 Entities included in the organization’s sustainability reporting

Scope: Entities in which SFS holds a stake of ≥50% are included in the scope of consolidation. For this, sustainability data is collected for locations with production activities as well as for locations without production activities with ≥50 employees. This was the case for 54 entities in the year under review (PY: 54 entities).

2-3 Reporting period, frequency and contact point

About the Sustainability Report

2-4 Restatements of information

About the Sustainability Report

2-5 External assurance

About the Sustainability Report

2-6 Activities, value chain and other business relationships

Financial Report, Segment information

SFS in brief, page 4

Procurement

2-7 Employees

Employees by employment relationship

Employee figures by region

2-8 Workers who are not employees

Employees by employment relationship

Employee figures by region

2-9 Governance structure and composition

Corporate Governance, Board of Directors and Group Executive Board

2-10 Nomination and selection of the highest governance body

Corporate Governance, Board of Directors

Organizational regulations

Articles of Association of SFS Group AG

2-11 Chair of the highest governance body

Corporate Governance, Members of the Board of Directors

2-12 Role of the highest governance body in overseeing the management of impacts

Strategy, Clearly defined responsibilities

2-13 Delegation of responsibility for managing impacts

Strategy, Clearly defined responsibilities

2-14 Role of the highest governance body in sustainability reporting

The 2024 Sustainability Report was approved by the Board of Directors as an integral part of the 2024 Annual Report. The report will also be presented to shareholders at the 2025 Annual General Meeting for approval.

2-15 Conflicts of interest

Code of Conduct

Explanatory document on the Code of Conduct

2-16 Communication of critical concerns

Corporate Governance, Shareholders’ participation

Corporate Governance, Information policy

Compliance and due diligence

2-17 Collective knowledge of the highest governance body

All members of the Board of Directors have taken various steps during the year under review to expand their knowledge on the topic of sustainability. These efforts included workshops/training, regular exchanges of information with audit firms, communication with peers and the reading of specialized literature.

2-18 Evaluation of the performance of the highest governance body

Corporate Governance:

Members of the Board of Directors

Compensation, shareholdings and loans

2-19 Remuneration policies

Compensation Report, Fundamental principles of the compensation system

2-20 Process to determine remuneration

Compensation Report, Fundamental principles of the compensation system

2-21 Annual total compensation ratio

SFS does not currently have a centralized system in place at the international level for managing salary payments; the information requested cannot be calculated due to the insufficient dataset.

2-22 Statement on sustainable development strategy

Management Report

Strategy

2-23 Policy commitments

Code of Conduct

Explanatory document on the Code of Conduct

Supplier Code of Conduct

Sustainability guidelines

2-24 Embedding policy commitments

Code of Conduct

Explanatory document on the Code of Conduct

2-25 Processes to remediate negative impacts

Compliance@SFS, incl. anonymous complaint process

2-26 Mechanisms for seeking advice and raising concerns

Corporate Governance, Information policy

Compliance and due diligence

2-27 Compliance with laws and regulations

During the year under review, SFS was not impacted by any material violation and there were no compliance incidents at SFS that resulted in fines or legal proceedings.

2-28 Membership associations

Arbeitgeberverband Rheintal (Rhine Valley Employers, Association)

Hans Huber Stiftung (Hans Huber Foundation)

Hoffmann Group Foundation

Saint Gallen-Appenzell Chamber of Commerce and Industry

Landesverband Gross- und Aussenhandel Bayern (LGAD; Bavarian Wholesale and Export Association)

Stiftung FH SCHWEIZ – zur Förderung des dualen Bildungswegs (Foundation of the University of Applied Sciences Switzerland – for the promotion of the dual education system)

Swissavant

Swissmem

SFS is an active member of the associations and interest groups listed above and supports the organizations both financially and through the provision of personnel.

2-29 Approach to stakeholder engagement

Strategy, Stakeholder dialog as the basis for reporting

2-30 Collective bargaining agreements

At the end of the year under review, 31.5% (PY: 32.3%) of all employees were covered by collective bargaining agreements.

GRI 3

Material Topics 2021

Disclosure

Place

Omission

3-1 Process to determine material topics

Strategy, Stakeholder dialog as the basis for reporting

3-2 List of material topics

Strategy, List of material topics

GRI 301

Materials 2016

Disclosure

Place

Omission

3-3 Management of material topics

Sustainable solutions

301-1 Materials used by weight or volume

Sustainable solutions

301-2 Recycled input materials used

The information on recycled raw materials used is currently not available or incomplete. From 2025, the sustainability report will be adapted to the requirements of the European Sustainability Reporting Standards (ESRS) and the materiality analysis carried out in 2024. As part of this, we will review which data will be collected and published in future.

301-3 Reclaimed products and their packaging materials

Currently not applicable: Once the products (primarily high-precision components and fastening solutions) have been installed in a customer’s product, SFS does not have any opportunity to require or recycle them.

GRI 302

Energy 2016

Disclosure

Place

Omission

3-3 Management of material topics

Energy and emissions

302-1 Energy consumption within the organization

Energy and emissions

302-2 Energy consumption outside of the organization

Energy and emissions

302-3 Energy intensity

Energy and emissions

302-4 Reduction of energy consumption

The information on reducing energy consumption is currently incomplete. From 2025, the sustainability report will be adapted to the requirements of the European Sustainability Reporting Standards (ESRS) and the materiality analysis carried out in 2024. As part of this, we will review which data will be collected and published in future.

302-5 Reductions in energy requirements of products and services

Not material: In 2024, the screening of energy consumption was carried out and a CO₂ footprint was calculated accordingly. The energy consumption of our products was classified as insignificant.

GRI 305

Emissions 2016

Disclosure

Place

Omission

3-3 Management of material topics

Energy and emissions

305-1 Direct (Scope 1) GHG emissions

Energy and emissions

305-2 Energy indirect GHG emissions (Scope 2)

Energy and emissions

305-3 Other indirect (Scope 3) GHG emissions

Energy and emissions

305-4 GHG emissions intensity

Energy and emissions

305-5 Reduction of GHG emissions

The information regarding the reduction of greenhouse gas emissionsis currently not available or incomplete. From 2025, the sustainability report will be adapted to the requirements of the European Sustainability Reporting Standards (ESRS) and the materiality analysis carried out in 2024. As part of this, we will review which data will be collected and published in future.

305-6 Emissions of ozone-depleting substances (ODS)

Not applicable: According to our in-house life cycle assessment, the emissions of ozone-depleting substances amounts to 0.01%.

305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

Energy and emissions

GRI 308

Supplier Environmental Assessment 2016

Disclosure

Place

Omission

3-3 Management of material topics

Procurement

308-1 New suppliers that were screened using environmental criteria

Procurement

308-2 Negative environmental impacts in the supply chain and actions taken

Procurement

GRI 404

Training and Education 2016

Disclosure

Place

Omission

3-3 Management of material topics

Employee promotion and engagement

404-1 Average hours of training per year per employee

Employee promotion and engagement

Information regarding the average hours of training per year per employee is not currently available or not available in full. The process for collecting the required information will be expanded in the next few reporting years.

404-2 Programs for upgrading employee skills and transition assistance programs

Employee promotion and engagement

404-3 Percentage of employees receiving regular performance and career development reviews

Employee promotion and engagement

Any presentation/breakdown by employee category that is still missing will be added in the reporting years to come.

GRI 405

Diversity and Equal Opportunity 2016

Disclosure

Place

Omission

3-3 Management of material topics

Employee promotion and engagement

405-1 Diversity of governance bodies and employees

Employee promotion and engagement

Data regarding additional categories of diversity will be added in the reporting years to come.

405-2 Ratio of basic salary and remuneration of women to men

Information regarding the ratio of basic salary and remuneration of women to men is not currently available or not available in full. The process for collecting the required data is expected to be implemented on a Group-wide basis in the next two to three years.

GRI 414

Supplier Social Assessment 2016

Disclosure

Place

Omission

3-3 Management of material topics

Procurement

414-1 New suppliers that were screened using social criteria

Procurement

414-2 Negative social impacts in the supply chain and actions taken

Procurement