3 Reporting on non-financial issues in accordance with the Code of Obligations (CO)
| CO Art. | Place of disclosure | ||
| The report on non-financial issues provides … | |||
| Art. 964b (1) | an account of environmental issues (especially CO2 targets) | 2.4 Responsible business conduct towards the environment and the corresponding section in the GRI Index 5 Climate Report | |
| Art. 964b (1) | an account of social issues | 2.1 Responsible business conduct towards clients and the corresponding section in the GRI Index 2.3 Responsible business conduct towards the local environment and the corresponding section in the GRI Index 2.5 Responsible business conduct towards the financial sector 3 Responsible financing 4 Responsible investing | |
| Art. 964b (1) | an account of employee issues | 2.2 Responsible business conduct towards employees and the corresponding section in the GRI Index | |
| Art. 964b (1) | an account of respect for human rights | 2.5 Responsible business conduct towards the financial sector and the corresponding section in the GRI Index | |
| Art. 964b (1) | an account of the fight against corruption | 2.5 Responsible business conduct towards the financial sector and the corresponding section in the GRI Index | |
| The report contains information … | |||
| Art. 964b (1) | that is necessary for an understanding of the business development | Annual Report 1 Classification and strategy of sustainabil- ity at SZKB 5 Climate Report GRI 2–6 | |
| Art. 964b (1) | that is necessary for understanding the company’s situation | Annual Report | |
| Art. 964b (1) | that is necessary for understanding the impact of the company’s activities on ... | environmental issues (especially CO2 targets) | 2.4 Responsible business conduct towards the environment and corresponding section in the GRI Index 5 Climate Report |
| social issues | 2.1 Responsible business conduct towards clients and the corresponding section in the GRI Index 2.3 Responsible business conduct towards the local environment and the corresponding section in the GRI Index 2.5 Responsible business conduct towards the financial sector and corresponding section in the GRI Index | ||
| employee issues | 2.2 Responsible business conduct towards employees and the corresponding section in the GRI Index | ||
| respect for human rights | 2.5 Responsible business conduct towards the financial sector and the corresponding section in the GRI Index | ||
| combating corruption | 2.5 Responsible business conduct towards the financial sector and the corresponding section in the GRI Index | ||
| The report includes, in particular, … | |||
| Art. 964b (2) (1) | a description of the business model | Annual Report GRI 2–6 | |
| Art. 964b (2) (2) | a description of the approaches taken to the issues referred to in paragraph 1, including the due diligence applied | environmental issues (especially CO2 targets) | 2.4.1 Relevance, objectives, management approach and measures 5 Climate Report |
| social issues | 2.2.1 Relevance, objectives, management approach and measures 2.3.1 Relevance, objectives, management approach and measures 2.5.1 Relevance, objectives, management approach and measures | ||
| employee issues | 2.2.1 Relevance, objectives, management approach and measures | ||
| respect for human rights | 2.5.1 Relevance, objectives, management approach and measures 4.1 Relevance, objectives, management approach and measures and 4.2 “Sustainable products and services”, Section Gold from fair trade | ||
| combating corruption | 2.5.1 Relevance, objectives, management approach and measures | ||
| Art. 964b (2) (3) | a presentation of the measures taken to implement these con- cepts and an evaluation of the effectiveness of these measures | environmental issues (especially CO2 targets) | 2.4.1 Relevance, objectives, management approach and measures and 2.4.3 Assessment of effectiveness and next steps 5 Climate Report |
| social issues | 2.2.1 Relevance, objectives, management approach and measures and 2.2.4 Assessment of effectiveness and next steps 2.3.1 Relevance, objectives, management approach and measures and 2.3.4 Assessment of effectiveness and next steps 2.5.1 Relevance, objectives, management approach and measures and 2.5.5 Assessment of effectiveness and next steps | ||
| employee issues | 2.2.1 Relevance, objectives, management approach and measures and 2.3.4 Assessment of effectiveness and next steps | ||
| respect for human rights | 2.5.1 Relevance, objectives, management approach and measures and 2.5.5 Assessment of effectiveness and next steps 4.1 Relevance, objectives, management approach and measures and 4.3 Assessment of effectiveness and next steps | ||
| combating corruption | 2.5.1 Relevance, objectives, management approach and measures and 2.5.5 Assessment of effectiveness and next steps | ||
| Art. 964b (2) (4) | a description of the material risks associated with the issues referred to in paragraph 1 and the company’s management of those risks; material risks are risks that | a. arise from the company’s own business activities and | Annual Report 2.1.1, 2.2.1, 2.3.1, 2.4.1, 2.5.1, 3.1 and 4.1 Relevance, objectives, concepts and measures 5 Climate Report |
| b. where relevant and proportionate, arise from its business relationships, products or services; | 2.5.1 Relevance, objectives, management approach and measures, Section “Due diligence in the supply chain” 2.5.2 “Regulatory compliance”, Section “Establishing processes to comply with due diligence requirements in the supply chain” 5 Climate Report | ||
| Art. 964b (2) (5) | the key performance indicators for the company’s activities in relation to the issues referred to in paragraph 1. SZKB uses the terms “(sustainability) targets” and “key performance indicators (KPIs)” synonymously | Area of CO2 targets | 1.5 The SZKB sustainability strategy 2.4.2 “Energy consumption and efficiency (greenhouse gas emissions)”, Section Key figures on operational ecology 5 Climate Report |
| area of social issues | 1.5 The SZKB sustainability strategy 2.1.2 “Client satisfaction”, Section “Identifying client satisfaction” and Section “Processing complaints and client feedback systematically” | ||
| area of employee issues | 1.5 The SZKB sustainability strategy 2.2.2 “Diversity and integration”, Section “Identifying employee satisfaction” Appendix 2 Key figures about employees | ||
| Area of respect for human rights | No specific performance indicators have been defined with regard to human rights. | ||
| Area of combating corruption | No specific performance indicators have been defined for the issue of corruption. | ||
| CO Art. | Place of disclosure | |
| The companies are to maintain a management system and define in it the following: | ||
| Art. 964k (1) (1) | the supply chain policy for products and services for which there is reasona- ble suspicion of child labour; | Not applicable. SZKB does not import or process minerals or metals from conflict regions and other areas of high risk. |
| Art. 964k (1) (2) | The supply chain policy for products and services for which there is reasona- ble suspicion of child labour; | 2.5.1 Relevance, objectives, management approach and measures, Section “Due diligence in the supply chain” |
| 2.5.2 “Regulatory compliance”, Section “Establishing processes to comply with due diligence requirements in the supply chain” | ||
| Art. 964k (1) (3) | a system that makes it possible to track and trace the supply chain. | 2.5.1 Relevance, objectives, management approach and measures, Section “Due diligence in the supply chain” |
| 2.5.2 “Regulatory compliance”, Section “Establishing processes to comply with due diligence requirements in the supply chain” | ||
| 4.2 “Sustainable products and services”, Section “Gold from fair trade” | ||
| Art. 964k (2) | They identify and assess the risks of adverse impacts on | 2.5.1 Relevance, objectives, management approach and measures, Section “Due diligence in the supply chain” |
| their supply chain. They draft a risk management plan and take measures to minimise the identified risks. | 2.5.2 “Regulatory compliance”, Section “Establishing processes to comply with due diligence requirements in the supply chain” | |
| 4.2 “Sustainable products and services”, Section “Gold from fair trade” | ||
| 5 Climate Report | ||
| Art. 964k (3) | They comply with due diligence requirements regarding minerals and metals audited by an independent expert. | Not applicable. SZKB does not import or process minerals or metals from conflict regions and other areas of high risk. |