GRI Context Index
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UNIVERSAL STANDARDS |
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Further information |
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GRI 101 |
Foundation (2016) |
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GRI 102 |
General Disclosures (2016) |
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1. Organizational profile |
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GRI 102 – 1 |
Name of the organization |
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Comet Holding AG |
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GRI 102 – 2 |
Activities, brands, products, and services |
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. |
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GRI 102 – 3 |
Headquarters |
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Comet Holding AG, Herrengasse 10, 3175 Wünnewil-Flamatt, Switzerland |
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GRI 102 – 4 |
Location of operations |
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GRI 102 – 5 |
Ownership and legal form |
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GRI 102 – 6 |
Markets served |
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North America, Asia, Europe; semiconductor, electronics, automotive, aerospace, security; all types and sizes of customers served |
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GRI 102 – 7 |
Scale of the organization |
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GRI 102 – 8 |
Information on employees and other workers |
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GRI 102 – 9 |
Supply chain |
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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. |
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GRI 102 – 10 |
Significant changes to the organization and its supply chain |
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No significant changes |
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GRI 102 – 11 |
Precautionary principle or approach |
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GRI 102 – 12 |
External initiatives |
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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 |
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GRI 102 – 13 |
Membership of associations |
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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 |
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2. Strategy |
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GRI 102 – 14 |
Statement from senior decision-maker |
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3. Ethics and integrity |
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GRI 102 – 16 |
Values, principles, standards, and norms of behavior |
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4. Governance |
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GRI 102 – 18 |
Governance structure |
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5. Stakeholder engagement |
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GRI 102 – 40 |
List of stakeholder groups |
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GRI 102 – 41 |
Collective bargaining agreements |
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Less than 5% of employees are covered by collective bargaining agreements |
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GRI 102 – 42 |
Identifying and selecting stakeholders |
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GRI 102 – 43 |
Approach to stakeholder engagement |
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GRI 102 – 44 |
Key topics and concerns raised |
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6. Reporting practice |
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GRI 102 – 45 |
Entities included in the consolidated financial statements |
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 |
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GRI 102 – 46 |
Defining report content and topic boundaries |
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GRI 102 – 47 |
List of material topics |
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GRI 102 – 48 |
Restatements of information |
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No restatements |
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GRI 102 – 49 |
Changes in reporting |
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No changes, first year of GRI reporting |
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GRI 102 – 50 |
Reporting period |
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Jan 1, 2021 to Dec 31, 2021; environmental data: Jan 1, 2020 to Dec 31, 2020 |
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GRI 102 – 51 |
Date of most recent report |
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March 18, 2021 |
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GRI 102 – 52 |
Reporting cycle |
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Annually, fiscal year from Jan 1 to Dec 31 |
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GRI 102 – 53 |
Contact point for questions regarding the report |
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GRI 102 – 54 |
Claims of reporting in accordance with the GRI Standards |
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This report has been prepared in accordance with the GRI Standards: Core option |
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GRI 102 – 55 |
GRI content index |
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GRI 102 – 56 |
External assurance |
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No external assurance |
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TOPIC-SPECIFIC STANDARDS |
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GRI 200 |
Economic |
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GRI 201 |
Economic Performance (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI 201 – 1 |
Direct economic value generated and distributed |
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GRI 205 |
Anti-Corruption (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI 205 – 3 |
Confirmed incidents of corruption and actions taken |
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None |
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GRI 206 |
Anti-competitive Behavior (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI 206 – 1 |
Legal actions for anti-competitive behaviour |
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None |
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GRI 300 |
Environmental |
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GRI 302 |
Energy (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI 302 – 1 |
Energy consumption within the organization |
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GRI 302 – 4 |
Reduction of energy consumption |
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GRI 302 – 5 |
Reduction in energy requirements of products and services |
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GRI 305 |
Emissions (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI 305 – 1 |
Direct (Scope 1) GHG emissions |
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GRI 305 – 2 |
Energy indirect (Scope 2) GHG emissions |
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GRI 305 – 5 |
Reduction of GHG emissions |
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GRI 307 |
Environmental Compliance (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI 307 – 1 |
Non-compliance with environmental laws and regulations |
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GRI 308 |
Supplier Environmental Assessment (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI 308 – 1 |
New supplier screening using environmental criteria |
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GRI 400 |
Social |
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GRI 401 |
Employment (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI-401 – 1 |
New employee hires and employee turnover |
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GRI 403 |
Occupational Health and Safety (2018) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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403 – 1 |
Occupational health and safety management system |
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403 – 2 |
Hazard identification, risk assessment, and incident investigation |
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403 – 3 |
Occupational health services |
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403 – 4 |
Worker participation, consultation, and communication on occupational health and safety |
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403 – 5 |
Worker training on occupational health and safety |
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403 – 6 |
Promotion of worker health |
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403 – 7 |
Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
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403 – 8 |
Workers covered by an occupational health and safety management system |
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403 – 9 |
Work-related injuries |
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GRI 404 |
Training and Education (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI 404 – 2 |
Programs for upgrading employee skills and transition assistance programs |
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GRI 405 |
Diversity and Equal Opportunity (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI 405 – 1 |
Diversity of governance bodies and employees |
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GRI 406 |
Non-discrimination (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI 406 – 1 |
Incidents of discrimination and corrective actions taken |
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GRI 408 |
Child Labor (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI 408 – 1 |
Operations and suppliers at significant risk for incidents of child labor |
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 |
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GRI 409 |
Forced or Compulsory Labor (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI 409 – 1 |
Operations and suppliers at significant risk of incidents of forced or compulsory labor |
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 |
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GRI 413 |
Local Communities (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI 413 – 1 |
Operations with local community engagement, impact assessments, and development programs |
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GRI 414 |
Supplier Social Assessment (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI 414 – 1 |
New suppliers that were screened using social criteria |
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GRI 419 |
Socioeconomic Compliance (2016) |
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GRI 103: 103 – 1/103 – 2/103 – 3 |
Management Approach (2016) |
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GRI 419 – 1 |
Non-compliance with laws and regulations |
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