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.

 

 

 

 

 

GRI 1 used: GRI 1: Foundation 2021

Applicable GRI Sector Standard: none

 

 

 

General Disclosures

 

 

 

 

 

GRI Standard

Disclosure

Location / information

 

Omission (Requirements omitted (RO), Reason (R), Explanation (E))

The organization and its reporting practices

GRI 2: General Disclosures 2021

2-1 Organizational details

Comet Holding AG

 

 

 

 

Corporate Governance Report, Group structure and shareholders

https://reports.comet-group.com/24/en/?p=6592#GRI21a

 

 

 

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

 

 

 

 

Annual Report, Review of 2024

https://reports.comet-group.com/24/en/?p=6673#GRI21b

 

 

2-2 Entities included in the organization’s sustainability reporting

Consolidated financial statements, 02.4 Consolidation

https://reports.comet-group.com/24/en/?p=6554#GRI26c

 

 

 

All entities in the financial reporting are also included in sustainability reporting

 

 

 

2-3 Reporting period, frequency and contact point

Annually, fiscal year from Jan 1, 2024, to Dec 31, 2024

 

 

 

 

Corporate Governance, Contacts

https://reports.comet-group.com/24/en/?p=6398#GRI23

 

 

2-4 Restatements of information

Restatements of environmental metrics

https://reports.comet-group.com/24/en/?p=6397#GRI24

 

 

2-5 External assurance

Limited assurance on selected KPIs

https://reports.comet-group.com/24/en/?p=6589#GRIEY

 

 

 

 

 

 

Activities and workers

GRI 2: General Disclosures 2021

2-6 Activities, value chain and other business relationships

Strategy, The Comet Group

https://reports.comet-group.com/24/en/?p=6483#GRI26a

 

 

 

Purpose and business model

https://reports.comet-group.com/24/en/?p=6572#GRI26d

 

 

 

Notes to the consolidated financial statements, 01 Nature of the business activities

https://reports.comet-group.com/24/en/?p=6450#GRI26b

 

 

 

Consolidated financial statements, 02.4 Consolidation

https://reports.comet-group.com/24/en/?p=6554#GRI26c

 

 

 

Report in Accordance with GRI Standards, Responsible Supplier Standards

https://reports.comet-group.com/24/en/?p=6498#GRIRSS

 

 

2-7 Employees

Consolidated financial statements, 04.1 Operating segments

https://reports.comet-group.com/24/en/?p=6520#GRI27a

 

 

 

Report in Accordance with GRI Standards, Employer Attractiveness

https://reports.comet-group.com/24/en/?p=6498#GRIEA

 

 

 

Separate Financial Statements of Comet Holding AG, Number of full-time equivalents

https://reports.comet-group.com/24/en/?p=6540#GRI27c

 

 

2-8 Workers who are not employees

Report in Accordance with GRI Standards, Employer Attractiveness

https://reports.comet-group.com/24/en/?p=6498#GRIEA

 

 

 

 

 

 

Governance

GRI 2: General Disclosures 2021

2-9 Governance structure and composition

Corporate Governance, Board Committees

https://reports.comet-group.com/24/en/?p=6666#GRI29a

 

 

 

Corporate Governance, Board of Directors

https://reports.comet-group.com/24/en/?p=6666#GRI29b

 

 

 

Sustainability Report, Sustainability governance and organization

https://reports.comet-group.com/24/en/?p=6626#GRI29c

 

 

2-10 Nomination and selection of the highest governance body

Corporate Governance, Board election and terms, internal organization

https://reports.comet-group.com/24/en/?p=6666#GRI210

 

 

2-11 Chair of the highest governance body

The Chair of the Board of Directors is not a senior executive in the organization

 

 

 

2-12 Role of the highest governance body in overseeing the management of impacts

Corporate Governance, Board of Directors

https://reports.comet-group.com/24/en/?p=6666#GRI212

 

 

 

Sustainability Report, Sustainability governance and organization

https://reports.comet-group.com/24/en/?p=6626#GRI29c

 

 

2-13 Delegation of responsibility for managing impacts

Sustainability Report, Sustainability governance and organization

https://reports.comet-group.com/24/en/?p=6626#GRI29c

 

 

2-14 Role of the highest governance body in sustainability reporting

Sustainability Report, Sustainability governance and organization

https://reports.comet-group.com/24/en/?p=6626#GRI29c

 

 

2-15 Conflicts of interest

Board of Directors: Corporate Governance, Disclosure of potential conflicts of interest

https://reports.comet-group.com/24/en/?p=6666#GRI215a

 

 

 

Executive Committee: Corporate Governance, Disclosure of potential conflicts of interest

https://reports.comet-group.com/24/en/?p=6648#GRI215b

 

 

2-16 Communication of critical concerns

Through AGM or other functions (e.g., IR) via CEO. Regular conversations between CEO, CFO and multiple stakeholders.

 

 

 

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.

 

 

 

 

Corporate Governance, Board of Directors

https://reports.comet-group.com/24/en/?p=6666#GRI29b

 

 

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

 

 

 

2-19 Remuneration policies

Compensation report, 03 Determination of compensation and compensation principles

https://reports.comet-group.com/24/en/?p=6612#GRI219a

 

 

 

Corporate Governance, Nomination & Compensation Committee

https://reports.comet-group.com/24/en/?p=6666#GRI219b

 

 

2-20 Process to determine remuneration

Compensation report, 03.1 Determination of compensation

https://reports.comet-group.com/24/en/?p=6612#GRI219a

 

 

 

Compensation outlook for 2025

https://reports.comet-group.com/24/en/?p=6550#GRI219d

 

 

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

 

 

 

 

 

 

 

Strategy, policies and practices

GRI 2: General Disclosures 2021

2-22 Statement on sustainable development strategy

Sustainability Report, Statement of the CEO

https://reports.comet-group.com/24/en/?p=6573#GRI222

 

 

2-23 Policy commitments

Report in Accordance with GRI Standards, Supplier Code of Conduct

https://reports.comet-group.com/24/en/?p=6498#GRIRSS

 

 

 

Report in Accordance with GRI Standards, Trade Compliance

https://reports.comet-group.com/24/en/?p=6435#GRITRC

 

 

 

Report in Accordance with GRI Standards, Ethics and Compliance

https://reports.comet-group.com/24/en/?p=6435#GRIEC

 

 

2-24 Embedding policy commitments

Report in Accordance with GRI Standards, Supplier Code of Conduct

https://reports.comet-group.com/24/en/?p=6498#GRIRSS

 

 

 

Report in Accordance with GRI Standards, Trade Compliance

https://reports.comet-group.com/24/en/?p=6435#GRITRC

 

 

 

Report in Accordance with GRI Standards, Ethics and Compliance

https://reports.comet-group.com/24/en/?p=6435#GRIEC

 

 

 

Sustainability Report, Report on child labor

https://reports.comet-group.com/24/en/?p=6498#GRICHILDLABOR

 

 

2-25 Processes to remediate negative impacts

Report in Accordance with GRI Standards, Supplier Code of Conduct

https://reports.comet-group.com/24/en/?p=6498#GRIRSS

 

 

 

Report in Accordance with GRI Standards, Trade Compliance

https://reports.comet-group.com/24/en/?p=6435#GRITRC

 

 

 

Report in Accordance with GRI Standards, Ethics and Compliance

https://reports.comet-group.com/24/en/?p=6435#GRIEC

 

 

2-26 Mechanisms for seeking advice and raising concerns

Corporate Governance, Integrity line

https://reports.comet-group.com/24/en/?p=6666#GRI226

 

 

2-27 Compliance with laws and regulations

Report in Accordance with GRI Standards, Ethics and Compliance

https://reports.comet-group.com/24/en/?p=6435#GRIEC

 

 

 

Report in Accordance with GRI Standards, Environmental Management System and Compliance

https://reports.comet-group.com/24/en/?p=6393#GRIEMS

 

 

 

Report in Accordance with GRI Standards, Trade Compliance

https://reports.comet-group.com/24/en/?p=6435#GRITRC

 

 

 

Report in Accordance with GRI Standards, Employee Health & Safety

https://reports.comet-group.com/24/en/?p=6498#GRIEHS

 

 

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

 

 

 

 

 

 

 

Stakeholder engagement

GRI 2: General Disclosures 2021

2-29 Approach to stakeholder engagement

Sustainability Report, Material Topics

https://reports.comet-group.com/24/en/?p=6792#GRI229

 

 

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.

 

 

 

 

Report according to GRI Standards, Employer Attractiveness

https://reports.comet-group.com/24/en/?p=6498#GRIEA

 

 

 

 

 

 

Material Topics

GRI 3: Material Topics 2021

3-1 Process to determine material topics

Sustainability Report, Material topics

https://reports.comet-group.com/24/en/?p=6396#GRIMAT

 

3-2 List of material topics

Sustainability Report, Material topics

https://reports.comet-group.com/24/en/?p=6396#GRIMAT

 

 

 

 

 

 

Environmental

Environmental Management System and Compliance

GRI 3: Material Topics 2021

3-3 Management of material topics

Report in Accordance with GRI Standards, Environmental Management System and Compliance

https://reports.comet-group.com/24/en/?p=6393#GRIEMS

 

Energy Management and Carbon Emissions

GRI 3: Material Topics 2021

3-3 Management of material topics

Report in Accordance with GRI Standards, Energy Management and Carbon Emissions

https://reports.comet-group.com/24/en/?p=6393#GRIEMACE

 

GRI 302: Energy 2016

302-1 Energy consumption within the organization

Report in Accordance with GRI Standards, Energy Management and Carbon Emissions

https://reports.comet-group.com/24/en/?p=6393#GRIEMACE

 

302-4 Reduction of energy consumption

Report in Accordance with GRI Standards, Energy Management and Carbon Emissions

https://reports.comet-group.com/24/en/?p=6393#GRIEMACE

 

 

Sustainability Report, Strategic sustainability framework

https://reports.comet-group.com/24/en/?p=6572#GRI3024a

 

 

Sustainability Report, Sustainability strategy: the Comet way

https://reports.comet-group.com/24/en/?p=6625#GRI3024b

 

 

Sustainability Report, Climate transition plan

https://reports.comet-group.com/24/en/?p=6496#GRI3024c

 

302-5 Reduction in energy requirements of products and services

Sustainability Report, Climate transition plan

https://reports.comet-group.com/24/en/?p=6496#GRI3024c

 

GRI 305: Emissions 2016

305-1 Direct (Scope 1) GHG emissions

Report in Accordance with GRI Standards, Energy Management and Carbon Emissions (table)

https://reports.comet-group.com/24/en/?p=6393#GRI30512

 

305-2 Energy indirect (Scope 2) GHG emissions

Report in Accordance with GRI Standards, Energy Management and Carbon Emissions (table)

https://reports.comet-group.com/24/en/?p=6393#GRI30512

 

305-5 Reduction of GHG emissions

Sustainability Report, Climate transition plan

https://reports.comet-group.com/24/en/?p=6496#GRI3024c

 

Product Impact

GRI 3: Material Topics 2021

3-3 Management of material topics

Report in Accordance with GRI Standards, Product Impact

https://reports.comet-group.com/24/en/?p=6393#GRIPI

 

 

 

 

 

 

Social

Employer Attractiveness

GRI 3: Material Topics 2021

3-3 Management of material topics

Report in Accordance with GRI Standards, Employer Attractiveness

https://reports.comet-group.com/24/en/?p=6498#GRIEA

 

GRI 401: Employment 2016

401-1 New employee hires and employee turnover

Report in Accordance with GRI Standards, Employer Attractiveness

https://reports.comet-group.com/24/en/?p=6498#GRIEA

 

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

https://reports.comet-group.com/24/en/?p=6498#GRI4042

 

Employee Health and Safety

GRI 3: Material Topics 2021

3-3 Management of material topics

Report in Accordance with GRI Standards, Employee Health and Safety

https://reports.comet-group.com/24/en/?p=6498#GRIEHS

 

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

https://reports.comet-group.com/24/en/?p=6498#GRIEHS

 

403-2 Hazard identification, risk assessment, and incident investigation

Report in Accordance with GRI Standards, Employee Health and Safety

https://reports.comet-group.com/24/en/?p=6498#GRIEHS

 

403-4 Worker participation, consultation, and communication on occupational health and safety

Report in Accordance with GRI Standards, Employee Health and Safety

https://reports.comet-group.com/24/en/?p=6498#GRIEHS

 

403-5 Worker training on occupational health and safety

Report in Accordance with GRI Standards, Employee Health and Safety

https://reports.comet-group.com/24/en/?p=6498#GRIEHS

 

403-6 Promotion of worker health

Report in Accordance with GRI Standards, Employee Health and Safety

https://reports.comet-group.com/24/en/?p=6498#GRIEHS

 

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

https://reports.comet-group.com/24/en/?p=6498#GRIEHS

 

403-8 Workers covered by an occupational health and safety management system

Report in Accordance with GRI Standards, Employee Health and Safety

https://reports.comet-group.com/24/en/?p=6498#GRIEHS

 

403-9 Work-related injuries

Report in Accordance with GRI Standards, Employee Health and Safety (table)

https://reports.comet-group.com/24/en/?p=6498#GRIEHStable

 

Responsible Supplier Standards

GRI 3: Material Topics 2021

3-3 Management of material topics

Report in Accordance with GRI Standards, Responsible Supplier Standards

https://reports.comet-group.com/24/en/?p=6498#GRIRSS

 

GRI 308: Supplier Environmental Assessment 2016

308-1 New Supplier Screening Using Environmental Criteria

Report in Accordance with GRI Standards, Responsible Supplier Standards

https://reports.comet-group.com/24/en/?p=6498#GRIRSS

 

GRI 408: Child Labor 2016

408-1 Operations and suppliers at significant risk for incidents of child labor

Sustainability Report, Report on child labor

https://reports.comet-group.com/24/en/?p=6498#GRICHILDLABOR

 

GRI 409: Forced or Compulsory Labor 2016

409-1 Operations and suppliers at significant risk of incidents of forced or compulsory labor

Sustainability Report, Report on child labor

https://reports.comet-group.com/24/en/?p=6498#GRICHILDLABOR

 

 

 

Report in Accordance with GRI Standards, Supplier Code of Conduct

https://reports.comet-group.com/24/en/?p=6498#GRIRSS

 

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

https://reports.comet-group.com/24/en/?p=6498#GRIRSS

 

Diversity, Equity and Inclusion

GRI 3: Material Topics 2021

3-3 Management of material topics

Report in Accordance with GRI Standards, Diversity, Equity and Inclusion

https://reports.comet-group.com/24/en/?p=6498#GRIDEI

 

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)

https://reports.comet-group.com/24/en/?p=6498#GRI4051

 

Community Engagement

GRI 3: Material Topics 2021

3-3 Management of material topics

Report in Accordance with GRI Standards, Community Engagement

https://reports.comet-group.com/24/en/?p=6498#GRICE

 

GRI 413: Local Communities 2016

413-1 Local Community Engagement, Impact Assessments, and Development Programs

Report in Accordance with GRI Standards, Community Engagement

https://reports.comet-group.com/24/en/?p=6498#GRICE

 

 

 

 

 

 

Governance

Ethics and Compliance

GRI 3: Material Topics 2021

3-3 Management of material topics

Report in Accordance with GRI Standards, Ethics and Compliance

https://reports.comet-group.com/24/en/?p=6435#GRIEC

 

GRI 205: Anti-Corruption 2016

205-3 Confirmed incidents of corruption and actions taken

Report in Accordance with GRI Standards, Ethics and Compliance

https://reports.comet-group.com/24/en/?p=6435#GRI20532061

 

GRI 206: Anti-competitive Behavior 2016

206-1 Legal actions for anti-competitive behavior

Report in Accordance with GRI Standards, Ethics and Compliance

https://reports.comet-group.com/24/en/?p=6435#GRI20532062

 

Technical Compliance

GRI 3: Material Topics 2021

3-3 Management of material topics

Report in Accordance with GRI Standards, Materials compliance

https://reports.comet-group.com/24/en/?p=6435#GRITEC

 

Trade Compliance

GRI 3: Material Topics 2021

3-3 Management of material topics

Report in Accordance with GRI Standards, Trade Compliance

https://reports.comet-group.com/24/en/?p=6435#GRITRC

 

 

 

 

 

 

Economic

Customer Loyalty and Satisfaction

GRI 3: Material Topics 2021

3-3 Management of material topics

Purpose and business model

https://reports.comet-group.com/24/en/?p=6572#GRICLSa

 

 

 

Strategic sustainability framework

https://reports.comet-group.com/24/en/?p=6572#GRICLSb

 

Product and Technology Leadership

GRI 3: Material Topics 2021

3-3 Management of material topics

Annual Report, Strategy

https://reports.comet-group.com/24/en/?p=6483#GRIPTL

 

Operational Excellence

GRI 3: Material Topics 2021

3-3 Management of material topics

Annual Report, Enhancing efficiency

https://reports.comet-group.com/24/en/?p=6837#GRIoperationalexcellence

 

GRI 201: Economic Performance 2016

201-1 Direct economic value generated and distributed

Annual Report, Performance

https://reports.comet-group.com/24/en/?p=6673#GRIeconomic

 

 

 

Annual Report, Comet Group key consolidated financial results

https://reports.comet-group.com/24/en/?p=6451#GRIperformance