GRI Context Index
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GRI Standard |
Disclosure |
Reference* |
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Reason for Omission (Requirements omitted (RO), Reason (R), Explanation (E)) |
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GRI 1: Foundation 2021 |
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GRI 2: General Disclosures 2021 |
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The organization and its reporting practices |
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GRI 2: General Disclosures 2021 |
2 – 1 Organizational details |
Comet Holding AG |
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Corporate Governance Report, Group structure and shareholders |
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Comet Holding AG, Herrengasse 10, 3175 Wünnewil-Flamatt, Switzerland |
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Annual Report, Review of 2022 |
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2 – 2 Entities included in the organization’s sustainability reporting |
Consolidated financial statements, 02.5 Consolidation |
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All entities in the financial reporting are also included in sustainability reporting |
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2 – 3 Reporting period, frequency and contact point |
Annually, fiscal year from Jan 1, 2022, to Dec 31, 2022 |
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Corporate Governance, Contacts |
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2 – 4 Restatements of information |
No restatements |
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2 – 5 External assurance |
No assurance |
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Activities and workers |
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GRI 2: General Disclosures 2021 |
2 – 6 Activities, value chain and other business relationships |
Strategy, The Comet Group |
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Notes to the consolidated financial statements, 01 Nature of the business activities |
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Consolidated financial statements, 02.5 Consolidation |
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Report in Accordance with GRI Standards, Responsible Supplier Standards |
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2 – 7 Employees |
Consolidated financial statements, 04.1 Operating segments |
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Report in Accordance with GRI Standards, Employer Attractiveness |
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Separate Financial Statements of Comet Holding AG, 10 Number of full-time equivalents |
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2 – 8 Workers who are not employees |
120 workers hired through an agency, mainly in production (assembly); in head count, at the end of the reporting period; no significant fluctuations in the reporting year |
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Governance |
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GRI 2: General Disclosures 2021 |
2 – 9 Governance structure and composition |
Corporate Governance, Board Committees |
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Corporate Governance, Board of Directors |
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Sustainability Report, Sustainability governance and organization |
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2 – 10 Nomination and selection of the highest governance body |
Corporate Governance, Board election and terms, internal organization |
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2 – 11 Chair of the highest governance body |
The Chair of the Board of Directors is not a senior executive in the organization |
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2 – 12 Role of the highest governance body in overseeing the management of impacts |
Corporate Governance, Board of Directors |
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Sustainability Report, Sustainability governance and organization |
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2 – 13 Delegation of responsibility for managing impacts |
Sustainability Report, Sustainability governance and organization |
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2 – 14 Role of the highest governance body in sustainability reporting |
Sustainability Report, Sustainability governance and organization |
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2 – 15 Conflicts of interest |
Board of Directors: Corporate Governance, Disclosure of potential conflicts of interest |
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Executive Committee: Corporate Governance, Disclosure of potential conflicts of interest |
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2 – 16 Communication of critical concerns |
Through AGM or other functions (e.g., IR) via CEO. Concerns regarding the departure of CEO Crofton were addressed by the Board of Directors and the Nomination & Compensation Committee. |
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2 – 17 Collective knowledge of the highest governance body |
The majority of the members of the Board of Directors are members of the board or management of other listed companies that are advanced in sustainability. Quarterly report on sustainability developments to the Board. |
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Corporate Governance, Board of Directors |
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2 – 18 Evaluation of the performance of the highest governance body |
Board of Directors conducted a self-assessment with an external Board Advisor in 2022. |
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2 – 19 Remuneration policies |
Compensation report, 03 Determination of compensation and compensation principles |
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Corporate Governance, Nomination & Compensation Committee |
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2 – 20 Process to determine remuneration |
Compensation report, 03.1 Determination of compensation |
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2 – 21 Annual total compensation ratio |
Comparable ratio of 20; total compensation was down in 2022 vs. 2021 (lower variable compensation) |
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Strategy, policies and practices |
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GRI 2: General Disclosures 2021 |
2 – 22 Statement on sustainable development strategy |
Sustainability Report, Statement of the CEO |
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2 – 23 Policy commitments |
Report in Accordance with GRI Standards, Supplier Code of Conduct |
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Report in Accordance with GRI Standards, Trade Compliance |
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Report in Accordance with GRI Standards, Ethics and Compliance |
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2 – 24 Embedding policy commitments |
Report in Accordance with GRI Standards, Supplier Code of Conduct |
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Report in Accordance with GRI Standards, Trade Compliance |
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Report in Accordance with GRI Standards, Ethics and Compliance |
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Sustainability Report, Human rights statement |
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2 – 25 Processes to remediate negative impacts |
Report in Accordance with GRI Standards, Supplier Code of Conduct |
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Report in Accordance with GRI Standards, Trade Compliance |
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Report in Accordance with GRI Standards, Ethics and Compliance |
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2 – 26 Mechanisms for seeking advice and raising concerns |
Sustainability Report, Achievements in 2022 (integrity hotline) |
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2 – 27 Compliance with laws and regulations |
Report in Accordance with GRI Standards, Ethics and Compliance |
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Report in Accordance with GRI Standards, Environmental Management System and Compliance |
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Report in Accordance with GRI Standards, Trade Compliance |
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Report in Accordance with GRI Standards, Employee Health & Safety |
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2 – 28 Membership associations |
SEMI (global industry association that encompasses the entire electronics manufacturing and supply chain), EUROBAT, JIMA (Japan Inspection Instruments Manufacturers' Association, Swiss Malaysian Chamber of Commerce |
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Stakeholder engagement |
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GRI 2: General Disclosures 2021 |
2 – 29 Approach to stakeholder engagement |
Sustainability Report, Material Topics |
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2 – 30 Collective bargaining agreements |
Less than 5% of employees are covered by bargaining agreements. For employees not covered by collective bargaining agreements, we regularly benchmark the working conditions and terms of employment against organizations with collective bargaining agreements. Overall, our working conditions and terms of employment are superior compared to organizations with collective bargaining agreements. |
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Report according to GRI Standards, Employer Attractiveness |
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GRI 3: Material Topics 2021 |
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3 – 1 Process to determine material topics |
Sustainability Report, Material topics |
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3 – 2 List of material topics |
Sustainability Report, Material topics |
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Environmental |
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Materials Compliance |
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GRI 3: Material Topics 2021 |
3 – 3 Management of material topics |
Report in Accordance with GRI Standards, Materials compliance |
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Environmental Management System and Compliance |
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GRI 3: Material Topics 2021 |
3 – 3 Management of material topics |
Report in Accordance with GRI Standards, Environmental Management System and Compliance |
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Energy Management and Carbon Emissions |
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GRI 3: Material Topics 2021 |
3 – 3 Management of material topics |
Report in Accordance with GRI Standards, Energy Management and Carbon Emissions |
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GRI 302: Energy (2016) |
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GRI 302 – 1 |
Energy consumption within the organization |
Report in Accordance with GRI Standards, Energy Management and Carbon Emissions |
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GRI 302 – 4 |
Reduction of energy consumption |
Report in Accordance with GRI Standards, Energy Management and Carbon Emissions |
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Sustainability Report, Climate roadmap |
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GRI 302 – 5 |
Reduction in energy requirements of products and services |
Sustainability Report, Climate roadmap |
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GRI 305: Emissions (2016) |
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GRI 305 – 1 |
Direct (Scope 1) GHG emissions |
Report in Accordance with GRI Standards, Energy Management and Carbon Emissions (table) |
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GRI 305 – 2 |
Energy indirect (Scope 2) GHG emissions |
Report in Accordance with GRI Standards, Energy Management and Carbon Emissions (table) |
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GRI 305 – 5 |
Reduction of GHG emissions |
Sustainability Report, Climate roadmap |
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Social |
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Employer Attractiveness |
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GRI 3: Material Topics 2021 |
3 – 3 Management of material topics |
Report in Accordance with GRI Standards, Employer Attractiveness |
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GRI 401: Employment (2016) |
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GRI 401 – 1 |
New employee hires and employee turnover |
Report in Accordance with GRI Standards, Employer Attractiveness |
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GRI 404: Training and Education (2016) |
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GRI 404 – 2 |
Programs for upgrading employee skills and transition assistance programs |
Report in Accordance with GRI Standards, Employer Attractiveness |
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Employee Health and Safety |
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GRI 3: Material Topics 2021 |
3 – 3 Management of material topics |
Report in Accordance with GRI Standards, Employee Health and Safety |
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GRI 403: Occupational Health and Safety (2018) |
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GRI 403 – 1 |
Occupational health and safety management system |
Report in Accordance with GRI Standards, Employee Health and Safety |
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GRI 403 – 2 |
Hazard identification, risk assessment, and incident investigation |
Report in Accordance with GRI Standards, Employee Health and Safety |
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GRI 403 – 3 |
Occupational health services |
Report in Accordance with GRI Standards, Employee Health and Safety |
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GRI 403 – 4 |
Worker participation, consultation, and communication on occupational health and safety |
Report in Accordance with GRI Standards, Employee Health and Safety |
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GRI 403 – 5 |
Worker training on occupational health and safety |
Report in Accordance with GRI Standards, Employee Health and Safety |
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GRI 403 – 6 |
Promotion of worker health |
Report in Accordance with GRI Standards, Employee Health and Safety |
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GRI 403 – 7 |
Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
Report in Accordance with GRI Standards, Employee Health and Safety |
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GRI 403 – 8 |
Workers covered by an occupational health and safety management system |
Report in Accordance with GRI Standards, Employee Health and Safety |
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GRI 403 – 9 |
Work-related injuries |
Report in Accordance with GRI Standards, Employee Health and Safety (table) |
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Responsible Supplier Standards |
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GRI 3: Material Topics 2021 |
3 – 3 Management of material topics |
Report in Accordance with GRI Standards, Responsible Supplier Standards |
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GRI 308: Supplier Environmental Assessment (2016) |
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GRI 308 – 1 |
New Supplier Screening Using Environmental Criteria |
Report in Accordance with GRI Standards, Responsible Supplier Standards |
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GRI 408: Child Labor (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 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 414: Supplier Social Assessment (2016) |
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GRI 414 – 1 |
New suppliers that were screened using social criteria |
Report in Accordance with GRI Standards, Responsible Supplier Standards |
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Diversity, Equity and Inclusion |
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GRI 3: Material Topics 2021 |
3 – 3 Management of material topics |
Report in Accordance with GRI Standards, Diversity, Equity and Inclusion |
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GRI 405: Diversity and Equal Opportunity (2016) |
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GRI 405 – 1 |
Diversity of governance bodies and employees |
Report in Accordance with GRI Standards, Diversity, Equity and Inclusion |
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Community Engagement |
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GRI 3: Material Topics 2021 |
Management of material topics |
Report in Accordance with GRI Standards, Community Engagement |
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GRI 413: Local Communities |
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GRI 413 – 1 |
Local Community Engagement, Impact Assessments, and Development Programs |
Report in Accordance with GRI Standards, Community Engagement |
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Sustainability Report, Social achievements in 2022 |
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Governance |
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Ethics and Compliance |
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GRI 3: Material Topics 2021 |
3 – 3 Management of material topics |
Report in Accordance with GRI Standards, Ethics and Compliance |
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GRI 205: Anti-Corruption (2016) |
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GRI 205 – 3 |
Confirmed incidents of corruption and actions taken |
Report in Accordance with GRI Standards, Ethics and Compliance |
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GRI 206: Anti-competitive Behavior (2016) |
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GRI 206 – 1 |
Legal actions for anti-competitive behavior |
Report in Accordance with GRI Standards, Ethics and Compliance |
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Trade Compliance |
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GRI 3: Material Topics 2021 |
3 – 3 Management of material topics |
Report in Accordance with GRI Standards, Trade Compliance |
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Economic |
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Customer Loyalty and Satisfaction |
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GRI 3: Material Topics 2021 |
3 – 3 Management of material topics |
Report in Accordance with GRI Standards, Customer Loyalty and Satisfaction |
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Product and Technology Leadership |
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GRI 3: Material Topics 2021 |
3 – 3 Management of material topics |
Report in Accordance with GRI Standards, Product and Technology Leadership |
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Product Impact |
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GRI 3: Material Topics 2021 |
3 – 3 Management of material topics |
Report in Accordance with GRI Standards, Product Impact |
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Product Quality and Compliance |
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GRI 3: Material Topics 2021 |
3 – 3 Management of material topics |
Report in Accordance with GRI Standards, Product Quality and Compliance |
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Operational Excellence |
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GRI 3: Material Topics 2021 |
3 – 3 Management of material topics |
Report in Accordance with GRI Standards, Operational Excellence |
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GRI 201: Economic Performance (2016) |
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GRI 201 – 1 |
Direct economic value generated and distributed |
Annual Report, Performance |
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Annual Report, Comet Group key consolidated financial results |
https://reports.comet-group.com/22/en/?p=3383#GRIperformance |
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