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 | |
Non-financial matters | |
Environmental matters | |
Climate-related disclosures (aligned with TCFD recommendations) | |
Governance | |
Strategy (incl. transition plan) | |
Risk management | |
Metrics and targets | |
Other environmental matters | |
Social issues | |
Employee-related issues | |
Respect for human rights | |
Combating corruption | |
According to the Swiss Ordinance on Climate Disclosures and its Explanatory Report, climate-related disclosures must be released in an internationally recognized electronic format that is both human- and machine-readable. When preparing this annual report and the climate disclosures for 2025, no widely used international electronic format suitable for climate disclosures was available. For this reason, Comet has not issued its climate disclosures in the recommended XBRL format and has instead continued to publish the report as a PDF.
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 2025 at its meeting on March 4, 2026.