EN

GRI Context Index

 

 

 

 

UNIVERSAL STANDARDS

 

 

Further information

GRI 101

Foundation (2016)

 

 

GRI 102

General Disclosures (2016)

 

 

 

1. Organizational profile

 

 

GRI 102 – 1

Name of the organization

 

Comet Holding AG

GRI 102 – 2

Activities, brands, products, and services

https://my.nswow.ch/wow/94/13183

High-tech components, systems and services in x-ray and plasma control technology for steering critical processes in the semiconductor industry and for non-destructive testing and security inspection. The Plasma Control Technologies division and X-Ray Modules division use the "Comet" brand, while the X-Ray Systems division uses the "YXLON" brand.

GRI 102 – 3

Headquarters

 

Comet Holding AG, Herrengasse 10, 3175 Wünnewil-Flamatt, Switzerland

GRI 102 – 4

Location of operations

https://my.nswow.ch/wow/94/13375#locationofoperations

 

GRI 102 – 5

Ownership and legal form

https://my.nswow.ch/wow/94/13263#ownershipandlegalform

 

GRI 102 – 6

Markets served

 

North America, Asia, Europe; semiconductor, electronics, automotive, aerospace, security; all types and sizes of customers served

GRI 102 – 7

Scale of the organization

https://my.nswow.ch/wow/94/13375#scaleoftheorganization

 

GRI 102 – 8

Information on employees and other workers

https://my.nswow.ch/wow/94/19959#informationonemployees

 

GRI 102 – 9

Supply chain

 

Due to its product portfolio and global presence, Comet has several thousand suppliers. Supply chains are established globally or regionally, depending on the availability of materials. For many products, there are only a few suppliers worldwide. The internal Supply Chain Council promotes and develops common standards within the purchasing organizations. In addition, the SCC helps to unify the standard processes of the divisions into Group standards.

GRI 102 – 10

Significant changes to the organization and its supply chain

 

No significant changes

GRI 102 – 11

Precautionary principle or approach

https://my.nswow.ch/wow/94/19958#environmentalcompliance

 

GRI 102 – 12

External initiatives

 

Sustainability reporting under Global Reporting Initiative (GRI), membership in Responsible Business Alliance (RBA), voluntary participation in the Swiss Energy Agency Association (EnAW) program for climate protection (CO2 reduction) and energy efficiency

GRI 102 – 13

Membership of associations

 

SEMI (global industry association that encompasses the entire electronics manufacturing and design supply chain), EUROBAT, JIMA (Japan Inspection Instruments Manufacturers' Association), Swiss Malaysian Chamber of Commerce

 

2. Strategy

 

 

GRI 102 – 14

Statement from senior decision-maker

https://my.nswow.ch/wow/94/13188#statement

 

 

3. Ethics and integrity

 

 

GRI 102 – 16

Values, principles, standards, and norms of behavior

https://my.nswow.ch/wow/94/19960#values

 

 

4. Governance

 

 

GRI 102 – 18

Governance structure

https://my.nswow.ch/wow/94/13305#governance

 

 

5. Stakeholder engagement

 

 

GRI 102 – 40

List of stakeholder groups

https://my.nswow.ch/wow/94/19964#stakeholdergroups

 

GRI 102 – 41

Collective bargaining agreements

 

Less than 5% of employees are covered by collective bargaining agreements

GRI 102 – 42

Identifying and selecting stakeholders

https://my.nswow.ch/wow/94/19964#stakeholdergroups

 

GRI 102 – 43

Approach to stakeholder engagement

https://my.nswow.ch/wow/94/19964#stakeholdergroups

 

GRI 102 – 44

Key topics and concerns raised

https://my.nswow.ch/wow/94/19964#stakeholdergroups

 

 

6. Reporting practice

 

 

GRI 102 – 45

Entities included in the consolidated financial statements

https://my.nswow.ch/wow/94/13366#entities

In general, the report covers the entire Comet Group and the fiscal year 2021. If only part of the company is meant (as an example, or due to the availability of data), this is clearly indicated. For the reporting boundaries in the consolidated financial statements, see section 02.4.1 of the notes to the consolidated financial statements

GRI 102 – 46

Defining report content and topic boundaries

https://my.nswow.ch/wow/94/19964#listmaterialtopics

 

GRI 102 – 47

List of material topics

https://my.nswow.ch/wow/94/19964#listmaterialtopics

 

GRI 102 – 48

Restatements of information

 

No restatements

GRI 102 – 49

Changes in reporting

 

No changes, first year of GRI reporting

GRI 102 – 50

Reporting period

 

Jan 1, 2021 to Dec 31, 2021; environmental data: Jan 1, 2020 to Dec 31, 2020

GRI 102 – 51

Date of most recent report

 

March 18, 2021

GRI 102 – 52

Reporting cycle

 

Annually, fiscal year from Jan 1 to Dec 31

GRI 102 – 53

Contact point for questions regarding the report

https://my.nswow.ch/wow/94/18773#contactpoint

 

GRI 102 – 54

Claims of reporting in accordance with the GRI Standards

 

This report has been prepared in accordance with the GRI Standards: Core option

GRI 102 – 55

GRI content index

https://my.nswow.ch/wow/94/19962#gricontent

 

GRI 102 – 56

External assurance

 

No external assurance

 

 

 

 

TOPIC-SPECIFIC STANDARDS

 

 

 

GRI 200

Economic

 

 

GRI 201

Economic Performance (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/13375#mgmteconomic

 

GRI 201 – 1

Direct economic value generated and distributed

https://my.nswow.ch/wow/94/13375#scaleoftheorganization

 

GRI 205

Anti-Corruption (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19959#anticorruption

 

GRI 205 – 3

Confirmed incidents of corruption and actions taken

 

None

GRI 206

Anti-competitive Behavior (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19959#anticorruption

 

GRI 206 – 1

Legal actions for anti-competitive behaviour

 

None

 

 

 

 

GRI 300

Environmental

 

 

GRI 302

Energy (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19958#energy

 

GRI 302 – 1

Energy consumption within the organization

https://my.nswow.ch/wow/94/19958#energyconsumption

 

GRI 302 – 4

Reduction of energy consumption

https://my.nswow.ch/wow/94/19958#energyreduction

 

GRI 302 – 5

Reduction in energy requirements of products and services

https://my.nswow.ch/wow/94/19961#energyrequirements

 

GRI 305

Emissions (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19958#energy

 

GRI 305 – 1

Direct (Scope 1) GHG emissions

https://my.nswow.ch/wow/94/19958#energyconsumption

 

GRI 305 – 2

Energy indirect (Scope 2) GHG emissions

https://my.nswow.ch/wow/94/19958#energyconsumption

 

GRI 305 – 5

Reduction of GHG emissions

https://my.nswow.ch/wow/94/19958#reductionghg

 

GRI 307

Environmental Compliance (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19958#environmentalcompliance

 

GRI 307 – 1

Non-compliance with environmental laws and regulations

https://my.nswow.ch/wow/94/19959#noncompliance

 

GRI 308

Supplier Environmental Assessment (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19959#newsuppliers

 

GRI 308 – 1

New supplier screening using environmental criteria

https://my.nswow.ch/wow/94/19959#newsuppliers

 

 

 

 

 

GRI 400

Social

 

 

GRI 401

Employment (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19959#employment

 

GRI-401 – 1

New employee hires and employee turnover

https://my.nswow.ch/wow/94/19959#newemployees

 

GRI 403

Occupational Health and Safety (2018)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19959#ohs

 

403 – 1

Occupational health and safety management system

https://my.nswow.ch/wow/94/19959#ohsmgmt

 

403 – 2

Hazard identification, risk assessment, and incident investigation

https://my.nswow.ch/wow/94/19959#ohsassessment

 

403 – 3

Occupational health services

https://my.nswow.ch/wow/94/19959#ohsassessment

 

403 – 4

Worker participation, consultation, and communication on occupational health and safety

https://my.nswow.ch/wow/94/19959#ohsassessment

 

403 – 5

Worker training on occupational health and safety

https://my.nswow.ch/wow/94/19959#ohstraining

 

403 – 6

Promotion of worker health

https://my.nswow.ch/wow/94/19959#workerspromotion

 

403 – 7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

https://my.nswow.ch/wow/94/19959#ohstraining

 

403 – 8

Workers covered by an occupational health and safety management system

https://my.nswow.ch/wow/94/19959#ohsassessment

 

403 – 9

Work-related injuries

https://my.nswow.ch/wow/94/19959#accidents

 

GRI 404

Training and Education (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19959#training

 

GRI 404 – 2

Programs for upgrading employee skills and transition assistance programs

https://my.nswow.ch/wow/94/19959#training

 

GRI 405

Diversity and Equal Opportunity (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19959#nondiscrimination

 

GRI 405 – 1

Diversity of governance bodies and employees

https://my.nswow.ch/wow/94/19959#deibodies

 

GRI 406

Non-discrimination (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19959#nondiscrimination

 

GRI 406 – 1

Incidents of discrimination and corrective actions taken

https://my.nswow.ch/wow/94/19959#incidentsdiscrimination

 

GRI 408

Child Labor (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19959#childlabor

 

GRI 408 – 1

Operations and suppliers at significant risk for incidents of child labor

https://my.nswow.ch/wow/94/19959#childlabor

Comet does not operate in businesses or regions that pose significant risks, including risks related to child or forced labor or to the respect for the fundamental human rights of employees

GRI 409

Forced or Compulsory Labor (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19959#childlabor

 

GRI 409 – 1

Operations and suppliers at significant risk of incidents of forced or compulsory labor

https://my.nswow.ch/wow/94/19959#forcedlaborrisks

Comet does not operate in businesses or regions that pose significant risks, including risks related to child or forced labor or to the respect for the fundamental human rights of employees

GRI 413

Local Communities (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19959#communities

 

GRI 413 – 1

Operations with local community engagement, impact assessments, and development programs

https://my.nswow.ch/wow/94/19959#communities

 

GRI 414

Supplier Social Assessment (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19959#newsuppliers

 

GRI 414 – 1

New suppliers that were screened using social criteria

https://my.nswow.ch/wow/94/19959#newsuppliers

 

GRI 419

Socioeconomic Compliance (2016)

 

 

GRI 103: 103 – 1/103 – 2/103 – 3

Management Approach (2016)

https://my.nswow.ch/wow/94/19959#anticorruption

 

GRI 419 – 1

Non-compliance with laws and regulations

https://my.nswow.ch/wow/94/19959#anticorruption