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 |
|
|
Purpose and business model |
|
|
Sustainability strategy: the Comet way |
|
|
Governance and organization |
|
|
Material topics |
|
Non-financial matters |
||
Environmental matters |
|
|
Climate-related disclosures (aligned with TCFD recommendations) |
|
|
Governance |
Governance and organization |
|
Strategy (incl. transition plan) |
Sustainability strategy: the Comet way |
|
|
Climate transition plan |
|
Risk management |
Risk management: climate-related risks and opportunities |
|
Metrics and targets |
Energy management and carbon emissions |
|
|
Sustainability strategy: the Comet way |
|
Other environmental matters |
Technical compliance |
|
|
Product impact |
|
|
Environmental management system and compliance |
|
|
Energy management and carbon emissions |
|
|
|
|
Social issues |
Responsible supplier standards |
|
|
Community engagement |
|
|
|
|
Employee-related issues |
Employer attractiveness |
|
|
Employee health and safety |
|
|
Diversity, equity and inclusion |
|
|
|
|
Respect for human rights |
Responsible supplier standards |
|
|
|
|
Combating corruption |
Responsible supplier standards |
|
|
Ethics and compliance |
|
|
Trade compliance |
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.