1. Reporting entity and overview of the Group

SIG Group AG (“SIG” or the “Company”) is domiciled in Switzerland and has since 28 September 2018 been listed on SIX Swiss Exchange. On 13 April 2022, the Company changed its name from SIG Combibloc Group AG to SIG Group AG.

The consolidated financial statements for the year ended 31 December 2022 comprise the Company and its subsidiaries (together referred to as the “Group”). The subsidiaries and joint venture reflected in the consolidated financial statements are listed in note 26.

For information about the acquisitions of Scholle IPN on 1 June 2022 and Evergreen Asia on 2 August 2022, see notes 4 and 27. For information about the acquisition of the remaining shares of the joint ventures in the Middle East and the sale of the paper mill in New Zealand in the year ended 31 December 2021, see notes 26 and 27.

The Group is a global system supplier of aseptic carton packaging solutions for both beverage and liquid food products. Following the acquisitions in 2022, the Group also offers bag-in-box and spouted pouch packaging solutions on a global basis for beverage, food and non-food products as well as chilled carton packaging solutions in Asia. The packaging solution offerings consist of filling lines and related equipment, packaging material and after-market services.