Content index for reporting under Swiss Code of Obligations

The sections of the non-financial report referenced in this content index contain the reporting on non-financial matters in accordance with Article 964a et seq. of the Swiss Code of Obligations, including climate-related disclosures in alignment with the recommendations of the Task Force on Climate-related Disclosures (TCFD).


Content index for reporting under Swiss Code of Obligations, including TCFD

Art. 964a ff. CO requirement	Referenced section in the reporting on non-financial matters
General information
	About the report	?p=undefined
	Purpose and business model	https://reports.comet-group.com/24/en/?p=6572
	Sustainability strategy: the Comet way	https://reports.comet-group.com/24/en/?p=6625
	Governance and organization	https://reports.comet-group.com/24/en/?p=6626
	Material topics	https://reports.comet-group.com/24/en/?p=6396
Non-financial matters
Environmental matters
Climate-related disclosures (aligned with TCFD recommendations)
Governance	Governance and organization	https://reports.comet-group.com/24/en/?p=6626
Strategy (incl. transition plan)	Sustainability strategy: the Comet way	https://reports.comet-group.com/24/en/?p=6625
	Climate transition plan	https://reports.comet-group.com/24/en/?p=6496
Risk management	Risk management: climate-related risks and opportunities	https://reports.comet-group.com/24/en/?p=6789
Metrics and targets	Energy management and carbon emissions	https://reports.comet-group.com/24/en/?p=6393#GRIEMACE
	Sustainability strategy: the Comet way	https://reports.comet-group.com/24/en/?p=6625
Other environmental matters	Technical compliance	https://reports.comet-group.com/24/en/?p=6435
	Product impact	https://reports.comet-group.com/24/en/?p=6393#GRIPI
	Environmental management system and compliance	https://reports.comet-group.com/24/en/?p=6393#GRIEMS
	Energy management and carbon emissions	https://reports.comet-group.com/24/en/?p=6393#GRIEMACE

Social issues	Responsible supplier standards	https://reports.comet-group.com/24/en/?p=6498#GRIRSS
	Community engagement	https://reports.comet-group.com/24/en/?p=6498#GRICE

Employee-related issues	Employer attractiveness	https://reports.comet-group.com/24/en/?p=6498#GRIEA
	Employee health and safety	https://reports.comet-group.com/24/en/?p=6498#GRIEHS
	Diversity, equity and inclusion	https://reports.comet-group.com/24/en/?p=6498#GRIDEI

Respect for human rights	Responsible supplier standards	https://reports.comet-group.com/24/en/?p=6498#GRIRSS

Combating corruption	Responsible supplier standards	https://reports.comet-group.com/24/en/?p=6498#GRIRSS
	Ethics and compliance	https://reports.comet-group.com/24/en/?p=6435#GRIEC
	Trade compliance	https://reports.comet-group.com/24/en/?p=6435#GRITRC

The Board of Directors of Comet Holding AG has approved the report on non-financial matters under the Swiss Code of Obligations for the year 2024 at its meeting on March 4, 2025.