GRI content index
Comet has reported in accordance with the GRI Standards for the period from 01/01/2025 to 12/31/2025. 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 | |||
Comet Holding AG, Herrengasse 10, 3175 Wünnewil-Flamatt, Switzerland | |||
2-2 Entities included in the organization’s sustainability reporting | |||
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, 2025, to Dec 31, 2025 | ||
2-4 Restatements of information | |||
2-5 External assurance | |||
Activities and workers | |||
GRI 2: General Disclosures 2021 | 2-6 Activities, value chain and other business relationships | ||
Notes to the consolidated financial statements, 01 Nature of the business activities | |||
2-7 Employees | |||
Report in Accordance with GRI Standards, Attractive working conditions | |||
Separate Financial Statements of Comet Holding AG, Number of full-time equivalents | |||
2-8 Workers who are not employees | By the end of the reporting year, Comet engaged a total headcount of 130 agency and contractor workers who are not employees. The majority of these workers support production, followed by R&D and general administrative activities. | ||
Governance | |||
GRI 2: General Disclosures 2021 | 2-9 Governance structure and composition | Corporate Governance Report, Board of Directors and Executive Committee | |
Sustainability Report, Sustainability governance and organization | |||
2-10 Nomination and selection of the highest governance body | Corporate Governance Report, Board election and terms, Internal organization | ||
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 Report, Board of Directors and Executive Committee, Division of authority | ||
Sustainability Report, Sustainability governance and organization | |||
2-13 Delegation of responsibility for managing impacts | Sustainability Report, Sustainability governance and organization | ||
2-14 Role of the highest governance body in sustainability reporting | Sustainability Report, Sustainability governance and organization | ||
2-15 Conflicts of interest | |||
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 Report, Board of Directors and Executive Committee | |||
2-18 Evaluation of the performance of the highest governance body | The Board of Directors conducted a self-assessment with an external Board Advisor in 2024. In 2025 the Board of Directors retained a third party consultant to conduct a board evaluation. This evaluation is expected to be completed by the first quarter of 2026. | ||
2-19 Remuneration policies | Compensation report, 03 Determination of compensation and compensation principles | ||
Corporate Governance Report, Nomination & Compensation Committee | |||
2-20 Process to determine remuneration | |||
2-21 Annual total compensation ratio | Comparable ratio of 9; 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 | ||
2-23 Policy commitments | |||
2-24 Embedding policy commitments | |||
2-25 Processes to remediate negative impacts | |||
2-26 Mechanisms for seeking advice and raising concerns | |||
2-27 Compliance with laws and regulations | |||
Report in Accordance with GRI Standards, Employee Health and Safety | |||
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 | ||
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 in Accordance with GRI Standards, Attractive working conditions | |||
Material Topics | |||
GRI 3: Material Topics 2021 | 3-1 Process to determine material topics | ||
3-2 List of material topics | |||
Environmental | |||
Climate change | |||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | Report in Accordance with GRI Standards, Climate mitigation and adaptation | |
GRI 302: Energy 2016 | 302-1 Energy consumption within the organization | Report in Accordance with GRI Standards, Energy and emissions | |
In 2025, none of the electricity generated by Comet's photovoltaic system was sold. All the electricity produced was consumed on site. | |||
302-4 Reduction of energy consumption | Report in Accordance with GRI Standards, Energy and emissions | ||
302-5 Reduction in energy requirements of products and services | |||
GRI 305: Emissions 2016 | 305-1 Direct (Scope 1) GHG emissions | Report in Accordance with GRI Standards, Energy and emissions | |
305-2 Energy indirect (Scope 2) GHG emissions | Report in Accordance with GRI Standards, Energy and emissions | ||
305-5 Reduction of GHG emissions | |||
Resource use and circular economy | |||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | Report in Accordance with GRI Standards, Resource use and circular economy | |
GRI 303: Water and Effluents 2018 | 303-5 Water consumption | Report in Accordance with GRI Standards, Resource use and circular economy | |
GRI 306: Waste 2020 | 306-3 Waste generated | Report in Accordance with GRI Standards, Resource use and circular economy | |
Social | |||
Attractive working conditions | |||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | Report in Accordance with GRI Standards, Attractive working conditions | |
GRI 401: Employment 2016 | 401-1 New employee hires and employee turnover | Report in Accordance with GRI Standards, Attractive working conditions | |
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 | |
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 | |
403-2 Hazard identification, risk assessment, and incident investigation | Report in Accordance with GRI Standards, Employee Health and Safety | ||
403-4 Worker participation, consultation, and communication on occupational health and safety | Report in Accordance with GRI Standards, Employee Health and Safety | ||
403-5 Worker training on occupational health and safety | Report in Accordance with GRI Standards, Employee Health and Safety | ||
403-6 Promotion of worker health | Report in Accordance with GRI Standards, Employee Health and Safety | ||
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 | ||
403-8 Workers covered by an occupational health and safety management system | Report in Accordance with GRI Standards, Employee Health and Safety | ||
403-9 Work-related injuries | Report in Accordance with GRI Standards, Employee Health and Safety (table) | ||
403-10 Work-related ill health | Report in Accordance with GRI Standards, Employee Health and Safety (table) | ||
Equal treatment and opportunities for all | |||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | Report in Accordance with GRI Standards, Equal treatment and opportunities for all | |
GRI 405: Diversity and Equal Opportunity 2016 | 405-1 Diversity of governance bodies and employees | Report in Accordance with GRI Standards, Equal treatment and opportunities for all (tables) | |
GRI 406: Non-discrimination 2016 | 406-1 Incidents of discrimination and corrective actions taken | Report in Accordance with GRI Standards, Equal treatment and opportunities for all (tables) | |
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 | |
Product quality & safety and compliance | |||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | Report in Accordance with GRI Standards, Product quality & safety and compliance | |
GRI 416: Customer Health and Safety 2016 | 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services | Report in Accordance with GRI Standards, Product quality & safety and compliance | |
Governance | |||
Business conduct | |||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | ||
GRI 308: Supplier Environmental Assessment 2016 | 308-1 New Supplier Screening Using Environmental Criteria | ||
GRI 408: Child Labor 2016 | 408-1 Operations and suppliers at significant risk for incidents of child labor | ||
GRI 414: Supplier Social Assessment 2016 | 414-1 New suppliers that were screened using social criteria | ||
GRI 205: Anti-Corruption 2016 | 205-2 Communication and training about anti-corruption policies and procedures | ||
GRI 205: Anti-Corruption 2016 | 205-3 Confirmed incidents of corruption and actions taken | ||
GRI 206: Anti-competitive Behavior 2016 | 206-1 Legal actions for anti-competitive behavior | ||