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The information contained in the sections referenced in the index below constitutes the report of SIG on non-financial matters in accordance with art. 964b of the Swiss Code of Obligations (CO).¹ The shareholder vote on the non-financial matter report required by art. 964c of CO is limited to information contained in these referenced sections.

Art. 964b requirement	Topic	Annual report section	Page ref.*
Description of business model		Strategic report: Our business Our value creation model	3–5 6–13
Sustainability approach - overview		Sustainability / Introduction: Our sustainability approach SIG – for better Our key policies Our sustainability governance Measurement and effectiveness Stakeholder engagement	40 41–43 47–48 49–52 49 53–55
Coverage of subsidiaries and assurance		Sustainability / Introduction / Our sustainability reporting / Scope and assurance Consolidated financial statements (note 27)	36 276–278
References to reporting regulations and frameworks		Sustainability / Introduction / Our sustainability reporting: Introduction section Reporting regulations and frameworks	36 37
Material topics and risk overview	Our material topics	Sustainability / Introduction / Our material topics	44–46
	Risk management	Sustainability / Introduction / Key business risks related to ESG topics Strategic report / Enterprise risk management TCFD report (appendix)	56 31–34 158–165
	Due diligence	Sustainability / Introduction: Due diligence Our material topics	49 44–46
Environmental matters (incl. CO₂ goals)	Climate change	Sustainability / Climate+ (incl. climate transition plan) TCFD report (appendix)	57–66 158–165
	Waste and circular economy	Sustainability / Resource+	77–91
	Biodiversity and forest ecosystems	Sustainability / Forest+	67–76
	Sustainable raw materials	Sustainability / Forest+ Sustainability / Resource+ Sustainability / Our supply chain	67–76 77–91 107–114
	Water	Sustainability / Resource+	77–91
	Innovation in products and services	Sustainability / Sustainable innovation	99–106
Social matters	Responsible suppliers	Sustainability / Our supply chain	107–114
Social matters	Product safety and integrity	Sustainability / Food+	92–98
Employee-related matters	Diversity, equity and inclusion	Sustainability / Our people	119–126
	Employee satisfaction, development and working environment	Sustainability / Our people	119–126
	Health, safety and wellbeing	Sustainability / Health, safety and wellbeing	127–132
Respect for human rights	Human rights	Sustainability / Human rights	115–118
Combating corruption	Anti-corruption	Sustainability / Governance and ethics	138–140
Combating corruption	Fair business practices	Sustainability / Governance and ethics Sustainability / Our supply chain	138–140 107–114
Main performance indicators	KPIs	Included in the respective sustainability chapters for our material topics – see above
1 The sections and pages referenced in the above index with respect to a particular non-financial matter pursuant to art. 964b CO primarily contain disclosures relating to that non-financial matter. However, the disclosures within these sections and pages may also be relevant to non-financial matters pursuant to art. 964b CO referenced in other sections and pages of the above index.
* The above page references are to the PDF version of the SIG Annual Report 2024