GRI content index
Comet has reported in accordance with the GRI Standards for the period from 01/01/2024 to 12/31/2024. For the Content Index - Essentials Service, GRI Services reviewed that the GRI content index has been presented in a way consistent with the requirements for reporting in accordance with the GRI Standards, and that the information in the index is clearly presented and accessible to the stakeholders. This service was performed for the English version of the report.
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GRI 1 used: GRI 1: Foundation 2021 |
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Applicable GRI Sector Standard: none |
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General Disclosures |
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GRI Standard |
Disclosure |
Location / information |
Omission (Requirements omitted (RO), Reason (R), Explanation (E)) |
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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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2-2 Entities included in the organization’s sustainability reporting |
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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, 2024, to Dec 31, 2024 |
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2-4 Restatements of information |
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2-5 External 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 |
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Notes to the consolidated financial statements, 01 Nature of the business activities |
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Report in Accordance with GRI Standards, Responsible Supplier Standards |
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2-7 Employees |
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Report in Accordance with GRI Standards, Employer Attractiveness |
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Separate Financial Statements of Comet Holding AG, Number of full-time equivalents |
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2-8 Workers who are not employees |
Report in Accordance with GRI Standards, Employer Attractiveness |
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Governance |
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GRI 2: General Disclosures 2021 |
2-9 Governance structure and composition |
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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 |
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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. Regular conversations between CEO, CFO and multiple stakeholders. |
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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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2-18 Evaluation of the performance of the highest governance body |
Board of Directors conducted a self-assessment with an external Board Advisor in 2024 |
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2-19 Remuneration policies |
Compensation report, 03 Determination of compensation and compensation principles |
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2-20 Process to determine remuneration |
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2-21 Annual total compensation ratio |
Comparable ratio of 12; CEO annual total compensation compared to median annual total compensation of permanent employees at headquarters in Flamatt, Switzerland |
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Strategy, policies and practices |
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GRI 2: General Disclosures 2021 |
2-22 Statement on sustainable development strategy |
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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, 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, Ethics and Compliance |
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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, Ethics and Compliance |
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2-26 Mechanisms for seeking advice and raising concerns |
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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, Employee Health & Safety |
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2-28 Membership associations |
SEMI (global industry association that encompasses the entire electronics manufacturing and supply chain), Swissmem, EUROBAT, JIMA (Japan Inspection Instruments Manufacturers' Association), Swiss Malaysian Chamber of Commerce, Swissvacuum |
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Stakeholder engagement |
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GRI 2: General Disclosures 2021 |
2-29 Approach to stakeholder engagement |
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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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Material Topics |
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GRI 3: Material Topics 2021 |
3-1 Process to determine material topics |
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3-2 List of material topics |
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Environmental |
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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 |
302-1 Energy consumption within the organization |
Report in Accordance with GRI Standards, Energy Management and Carbon Emissions |
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302-4 Reduction of energy consumption |
Report in Accordance with GRI Standards, Energy Management and Carbon Emissions |
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Sustainability Report, Sustainability strategy: the Comet way |
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302-5 Reduction in energy requirements of products and services |
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GRI 305: Emissions 2016 |
305-1 Direct (Scope 1) GHG emissions |
Report in Accordance with GRI Standards, Energy Management and Carbon Emissions (table) |
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305-2 Energy indirect (Scope 2) GHG emissions |
Report in Accordance with GRI Standards, Energy Management and Carbon Emissions (table) |
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305-5 Reduction of GHG emissions |
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Product Impact |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
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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 |
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 |
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 |
403-1 Occupational health and safety management system |
Report in Accordance with GRI Standards, Employee Health and Safety |
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403-2 Hazard identification, risk assessment, and incident investigation |
Report in Accordance with GRI Standards, Employee Health and Safety |
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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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403-5 Worker training on occupational health and safety |
Report in Accordance with GRI Standards, Employee Health and Safety |
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403-6 Promotion of worker health |
Report in Accordance with GRI Standards, Employee Health and Safety |
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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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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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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 |
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 |
408-1 Operations and suppliers at significant risk for incidents of child labor |
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GRI 409: Forced or Compulsory Labor 2016 |
409-1 Operations and suppliers at significant risk of incidents of forced or compulsory labor |
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Report in Accordance with GRI Standards, Supplier Code of Conduct |
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GRI 414: Supplier Social Assessment 2016 |
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 |
405-1 Diversity of governance bodies and employees |
Report in Accordance with GRI Standards, Diversity, Equity and Inclusion (tables) |
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Community Engagement |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
Report in Accordance with GRI Standards, Community Engagement |
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GRI 413: Local Communities 2016 |
413-1 Local Community Engagement, Impact Assessments, and Development Programs |
Report in Accordance with GRI Standards, Community Engagement |
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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 |
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 |
206-1 Legal actions for anti-competitive behavior |
Report in Accordance with GRI Standards, Ethics and Compliance |
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Technical 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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Trade Compliance |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
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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 |
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Product and Technology Leadership |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
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Operational Excellence |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
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GRI 201: Economic Performance 2016 |
201-1 Direct economic value generated and distributed |
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Annual Report, Comet Group key consolidated financial results |
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