GRI content index
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Statement of use |
SIG Group AG has reported in accordance with the GRI Standards for the period of January 1, 2025 to December 31, 2025. |
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GRI 1 used |
GRI 1: Foundation 2021 |
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Applicable GRI Sector Standard(s) |
None |
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General disclosures
GRI 2: General Disclosures 2021
The organization and its reporting practices
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2-1 |
Organizational details |
SIG Group AG, domiciled in Switzerland and listed on SIX Swiss Exchange. See Note 27 of the consolidated financial statements for the year ended December 31, 2025 for the address of SIG Group AG and details about the subsidiaries included in its consolidated financial statements. |
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2-2 |
Entities included in the organization’s sustainability reporting |
Unless otherwise stated, data covers SIG Group AG and its subsidiaries (same scope of consolidation as in the Group’s consolidated financial statements). |
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2-3 |
Reporting period, frequency and contact point |
Sustainability reporting is an integral part of SIG’s Annual Reports. Reporting period: January 1, 2025 to December 31, 2025, corresponding to the financial year of SIG Group AG. |
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2-4 |
Restatements of information |
The structure of our GRI reporting complies with the GRI Universal Standards 2021 and covers the GRI Topic Standards where relevant. In 2025, we restated three 2024 key performance indicators: two following corrections to bag‑in‑box and spouted pouch production weight and total waste reporting, and one resulting from an updated definition of significant suppliers. Each restatement is clearly indicated. |
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2-5 |
External assurance |
PricewaterhouseCoopers AG, Switzerland, has provided limited assurance on the data points related to our sustainability key performance indicators. Introduction / Our sustainability reporting / Scope and assurance |
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Activities and workers
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2-6 |
Activities, value chain and other business relationships |
See Who we are for information on our business. Our supply chain business relationships are described in Responsible culture / Our suppliers |
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2-7 |
Employees |
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2-8 |
Workers who are not employees |
Omission: Information unavailable/incomplete Information is currently stored in various local systems that don’t allow for global reporting. We’re improving data collection and upgrading IT systems to enable accurate reporting, with an integrated global HR application planned to go live by end of 2026. |
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Governance
| Disclosure | Information/Reference/Omission | |||
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2-9 |
Governance structure and composition |
Governance / Board of Directors Governance / Group Executive Board Corporate Governance Report / 3. Board of Directors Corporate Governance Report / 4. Committees Committees and Corporate Governance Policy, 4.3 Board composition and selection |
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2-10 |
Nomination and selection of the highest governance body |
Corporate Governance Report / 3. Board of Directors / 3.3 Election and term of office Corporate Governance Report / 4. Committees / 4.3 Nomination and Governance Committee |
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2-11 |
Chair of the highest governance body |
The chair of the Board of Directors is not a member of the executive management of the organization. |
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2-12 |
Role of the highest governance body in overseeing the management of impacts |
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2-13 |
Delegation of responsibility for managing impacts |
Introduction / Our sustainability governance Corporate Governance Report / 5. Frequency of meetings of the Board of Directors and its Committees |
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2-14 |
Role of the highest governance body in sustainability reporting |
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2-15 |
Conflicts of interest |
Corporate Governance Report / 8. Group Executive Board / 8.2 Number of Permissible Activities |
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2-16 |
Communication of critical concerns |
Corporate Governance Report / 4. Committees / 4.2 Audit and Risk Committee |
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2-17 |
Collective knowledge of the highest governance body |
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2-18 |
Evaluation of the performance of the highest governance body |
Organizational Regulations section 2.7 Corporate Governance Report / 4. Committees / 4.3 Nomination and Governance Committee |
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2-19 |
Remuneration policies |
Compensation Report / Compensation governance Articles of Association, 4. Compensation of the Board of Directors and the Group Executive Board |
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2-20 |
Process to determine remuneration |
Compensation Report / Compensation governance, esp. Figure 3: Authority table regarding compensation All voting results from the 2025 Annual General Meeting are publicly available on our website: pages 4-16 of the Minutes of the ordinary general meeting of shareholders |
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2-21 |
Annual total compensation ratio |
Omission: Information unavailable/incomplete Information is currently stored in various local systems that don’t allow for global reporting. We are improving data collection and upgrading IT systems to enable accurate reporting, with an integrated global HR application planned to go live by end of 2026. |
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Strategy, policies, and practices
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2-22 |
Statement on sustainable development strategy |
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2-23 |
Policy commitments |
Introduction / Our key policies Introduction / Our sustainability governance ‘Our commitments’ in Climate+, Nature+, Resource+, Food+, Responsible culture / Our people and Responsible culture / Our suppliers |
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2-24 |
Embedding policy commitments |
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2-25 |
Processes to remediate negative impacts |
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2-26 |
Mechanisms for seeking advice and raising concerns |
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2-27 |
Compliance with laws and regulations |
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2-28 |
Membership associations |
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Stakeholder engagement
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2-29 |
Approach to stakeholder engagement |
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2-30 |
Collective bargaining agreements |
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Material topics
GRI 3: Material Topics 2021
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3-1 |
Process to determine material topics |
Information on our materiality assessment can be found in the SIG 2024 Annual Report Details on our review in 2025: Introduction / Our material topics |
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3-2 |
List of material topics |
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Climate change
GRI 3: Material Topics 2021
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3-3 |
Management of material topics |
Impacts: Introduction / Our material topics Positive contribution to UN SDGs 2, 7, 9, 12, 13, and 17. Appendix / Contribution to the United Nations Sustainable Development Goals SIG Group AG is voluntarily reporting Taxonomy eligibility for the fourth consecutive year. Appendix / EU taxonomy Introduction / Our sustainable packaging journey More details: |
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Commitments, actions and their effectiveness: |
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Policies: |
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Engagement with our stakeholders: |
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GRI 305: Emissions 2016
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305-1 |
Direct (Scope 1) GHG Emissions |
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305-2 |
Energy indirect (Scope 2) GHG emissions |
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305-3 |
Other indirect (Scope 3) emissions |
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305-4 |
GHG emissions intensity |
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305-5 |
Reduction of GHG emissions |
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GRI 302: Energy 2016
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302-1 |
Energy consumption within the organization |
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302-2 |
Energy consumption outside of the organization |
Omission: Not applicable The main energy demand in SIG’s value chain occurs upstream (category Goods and Services). For this category, we relate activity data to factors from recognized emission factor databases or relate to supplier-specific data – which contribute more than 60% of the GHG emissions in this category. We work with suppliers to decarbonize in line with our pathway to net zero – which typically includes the reduction of energy demand and a switch to renewable energy carriers. Thus, we consider the collection of energy consumption data as not applicable as this is embedded in our disclosures and management approach related to emissions (Appendix / Greenhouse gas emissions basis of reporting). Energy consumption and energy carriers used are also typically confidential data points in the supply chain and we do not therefore have access to this type of information. The second largest energy consumption in our value chain occurs during the operation of the filling machines and the equipment we manufacture. We work towards the reduction of energy consumption for installed machines and for each new generation of machine. As for our supply chain we use a climate footprint metric to address this; thus, we consider energy use of our filling machines and equipment as both not applicable and confidential. |
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302-3 |
Energy intensity |
Appendix / Key performance indicators The “Energy intensity for bag-in-box and spouted pouch production” key performance indicator (KPI) for 2024 was restated after identifying incorrect item weights were used in the calculation of total production weight. Applying the corrected item weights resulted in a material increase of the 2024 KPI (from 18 to 364 MWh per thousand tons produced). |
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302-4 |
Reduction of energy consumption |
Omission: Not applicable We measure and report data on energy consumption related to our production as intensity, disclosed in 302-3. |
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302-5 |
Reductions in energy requirements of products and services |
Omission: Information unavailable/incomplete For our packaging material products this disclosure is not applicable as the packaging does not require energy during its use phase. For our filling machines and other related equipment we report Greenhouse gas emissions. |
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GRI 201: Economic Performance 2016
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201-2 |
Financial implications and other risks and opportunities due to climate change |
See Enterprise risk management on material financial risks in relation to climate change. See Appendix / TCFD report for a description of identified climate-related risks and opportunities and of the associated impact as well as our governance and risk management approaches. |
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Waste and circular economy
GRI 3: Material Topics 2021
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3-3 |
Management of material topics |
Impacts: Positive contribution to UN SDGs 2, 6, 9, 12, 13, 14, 15 and 17. Appendix / Contribution to the United Nations Sustainable Development Goals More details: |
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Commitments, actions and their effectiveness: |
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Policies: |
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Engagement with our stakeholders: |
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GRI 306: Waste 2020
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306-1 |
Waste generation and significant waste-related impacts |
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306-2 |
Management of significant waste-related impacts |
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306-3 |
Waste generated |
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306-4 |
Waste diverted from disposal |
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306-5 |
Waste directed to disposal |
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Own Disclosure
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Waste rate for carton production (grams of waste per m2 of packaging material) |
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Waste rate for bag-in-box and spouted pouch production (tons of waste per thousand tons produced) |
Appendix / Key performance indicators The key performance indicator (KPI) for 2024 was restated after identifying two errors. Incorrect item weights were used in the calculation of total production weight, while total waste included incorrect amendments. Applying the corrected item weights and total waste resulted in a material increase of the 2024 KPI (from 3.0 to 36.3 tons of waste per thousand tons produced). |
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SIG carton packaging that is designed for recycling1 (%) |
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SIG bag-in-box and spouted pouch packaging alternatives that are designed for recycling1 |
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| 1 | Our evaluation of recyclability of cartons is based on the relevant EN643 standard and our evaluation of recycle-readiness for bag-in-box and spouted pouch is in line with Design for Recycling criteria developed by APR (Association of Plastic Recyclers), Recyclass and CEFLEX. |
Biodiversity and forest ecosystems
GRI 3: Material Topics 2021
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3-3 |
Management of material topics |
Impacts: Introduction / Our material topics Positive contribution to UN SDGs 2, 6, 9, 12, 13, 14, 15 and 17. Appendix / Contribution to the United Nations Sustainable Development Goals More details: |
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Commitments, actions and their effectiveness: |
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Policies: |
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Engagement with our stakeholders: |
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GRI 101: Biodiversity 2024
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101-1 |
Policies to halt and reverse biodiversity loss |
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101-2 |
Management of biodiversity impacts |
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101-4 |
Identification of biodiversity impacts |
Omission: Information incomplete Biodiversity-related risks and impacts are assessed through our Enterprise Risk Management, the WWF Biodiversity Risk Filter, ISO 14001 certification, and land-use assessments using the Locate, Evaluate, Assess, Prepare (LEAP) approach. Looking ahead, we are collaborating with suppliers to set and meet targets in line with the Science Based Targets Network (SBTN) framework and are contributing to the advancement of life-cycle assessment (LCA) methodologies to include biodiversity impact. |
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101-5 |
Locations with biodiversity impacts |
Omission: Information incomplete We are currently targeting improved management of 330,000 hectares of forest landscape for our WWF projects in Mexico, Malaysia, Thailand, as part of our 650,000 hectare target. We will build on our LEAP based land-use assessments and provide further details on supply chain impacts following development of our science-based targets. |
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101-6 |
Direct drivers of biodiversity loss |
Omission: Information incomplete We are targeting improved management of 330,000 hectares of forest landscape for our WWF projects in Mexico, Malaysia, Thailand. We will build on our LEAP based land-use assessments and provide further details on supply chain impacts following development of our science-based targets. |
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101-7 |
Changes to the state of biodiversity |
Omission: Information incomplete We are targeting improved management of 330,000 hectares of forest landscape for our WWF projects in Mexico, Malaysia, Thailand. We will build on our LEAP based land-use assessments and provide further details on supply chain impacts following development of our science-based targets. |
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101-8 |
Ecosystem services |
Omission: Information incomplete Responsible culture / Communities We are targeting improved management of 330,000 hectares of forest for our WWF projects in Mexico, Malaysia, Thailand which includes benefits for local communities. We will build on our LEAP based land-use assessments and provide further details on supply chain impacts following development of our science-based targets. |
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Own Disclosure
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FSC™ certified liquid packaging board (%) |
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SIG carton packs sold labeled with Forest Stewardship Council (FSC™) logo (%) |
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Sustainable raw materials
GRI 3: Material Topics 2021
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3-3 |
Management of material topics |
Impacts: Introduction / Our material topics Positive contribution to UN SDGs 2, 6, 7, 9, 12, 13, 14, 15 and 17. Appendix / Contribution to the United Nations Sustainable Development Goals More details: |
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Commitments, actions and their effectiveness: |
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Policies: |
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Engagement with our stakeholders: |
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GRI 301: Materials 2016
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301-1 |
Materials used by weight or volume |
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Own Disclosure
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A-materials from certified sources (FSC™, ASI and ISCC PLUS) for all our packaging (% by volume) |
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Water
GRI 3: Material Topics 2021
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3-3 |
Management of material topics |
Impacts: Introduction / Our material topics Positive contribution to UN SDGs 6, 12, 14 and 15. Appendix / Contribution to the United Nations Sustainable Development Goals More details: |
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Commitments, actions and their effectiveness: |
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Policies: |
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Engagement with our stakeholders: |
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GRI 303: Water and Effluents 2018
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303-1 |
Interactions with water as a shared resource |
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303-2 |
Management of water discharge-related impacts |
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303-5 |
Water consumption |
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Health, safety, and wellbeing
GRI 3: Material Topics 2021
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3-3 |
Management of material topics |
Impacts: Introduction / Our material topics Positive contribution to UN SDG 8. More details: |
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Commitments, actions and their effectiveness: Responsible culture / Our people / Our commitments Responsible culture / Our people / Health and safety Responsible culture / Our people / Employee wellbeing Responsible culture / Our people / Our approach: assessing effectiveness |
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Policies: |
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Engagement with our stakeholders: |
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GRI 403: Occupational Health and Safety 2018
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403-1 |
Occupational health and safety management system |
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403-2 |
Hazard identification, risk assessment, and incident investigation |
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403-3 |
Occupational health services |
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403-4 |
Worker participation, consultation, and communication on occupational health and safety |
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403-5 |
Worker training on occupational health and safety |
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403-6 |
Promotion of worker health |
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403-7 |
Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
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403-8 |
Workers covered by an occupational health and safety management system |
Omission: Information unavailable/incomplete 100% coverage at production sites and at Global Assembly, Global Research & Development and Technical Service functions. The data necessary to accurately report on ‘workers who are not employees’ is not maintained in a global human resource application. |
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403-9 |
Work-related injuries |
Omission: confidentiality constraints Appendix / Key performance indicators We provide all data as required for GRI 403-9, except working hours of employees and working hours of contractors, as this information is business confidential. |
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403-10 |
Work-related ill health |
Omission: Information unavailable/incomplete Appendix / Key performance indicators We continued to have no fatalities across SIG Group for all employees. The data necessary to report on ‘Work-related ill health‘ is not maintained in a global system. We are improving data collection and upgrading IT systems to enable accurate reporting, with an integrated global HR application planned to go live by end of 2026. |
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Own Disclosure
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Employee survey wellbeing rating (% favorable responses) |
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Diversity, equity, and inclusion
GRI 3: Material Topics 2021
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3-3 |
Management of material topics |
Impacts: Introduction / Our material topics Positive contribution to UN SDG 5 and 10. More details: Responsible culture / Our people / Shaping an inclusive and engaging culture |
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Commitments, actions and their effectiveness: Responsible culture / Our people / Our commitments Responsible culture / Our people / Shaping an inclusive and engaging culture Responsible culture / Our people / Governance and ethics Responsible culture / Our people / Our approach: assessing effectiveness |
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Policies: |
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Engagement with our stakeholders: |
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GRI 405: Diversity and Equal Opportunity 2016
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405-1 |
Diversity of governance body and employees |
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405-2 |
Ratio of basic salary and remuneration of women to men |
Omission: Information unavailable/incomplete Responsible culture / Our people / Shaping an inclusive and engaging culture Information is currently stored in various local systems that do not allow for global reporting. We are improving data collection and upgrading IT systems to enable accurate reporting, with an integrated global HR application planned to go live by end of 2026. |
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GRI 406: Non-discrimination 2016
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406-1 |
Incidents of discrimination and corrective actions taken |
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Employee satisfaction, development and working environment
GRI 3: Material Topics 2021
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3-3 |
Management of material topics |
Impacts: Introduction / Our material topics Positive contribution to UN SDG 8. More details: Responsible culture / Our people / Attracting and developing talent |
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Commitments, actions and their effectiveness: Responsible culture / Our people / Our commitments Responsible culture / Our people / Attracting and developing talent Responsible culture / Our people / Our approach: assessing effectiveness |
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Policies: |
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Engagement with our stakeholders: |
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GRI 401: Employment 2016
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401-1 |
New employee hires and employee turnover |
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401-2 |
Benefits provided to full-time employees that are not provided to temporary or part-time employees |
Omission: Information unavailable/incomplete Information is currently stored in various local systems that do not allow for global reporting. We are improving data collection and upgrading IT systems to enable accurate reporting going forward. |
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401-3 |
Parental leave |
Omission: Information unavailable/incomplete Information is currently stored in various local systems that do not allow for global reporting. We are improving data collection and upgrading IT systems to enable accurate reporting, with an integrated global HR application planned to go live by end of 2026. |
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GRI 404: Training and Education 2016
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404-1 |
Average hours of training per year per employee |
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404-2 |
Programs for upgrading employee skills and transition assistance programs |
Responsible culture / Our people / Attracting and developing talent |
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404-3 |
Percentage of employees receiving regular performance and career development reviews |
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Responsible Suppliers
GRI 3: Material Topics 2021
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3-3 |
Management of material topics |
Impacts: Introduction / Our material topics Positive contribution to UN SDG 2, 6, 8, 9, 12, 13, 14, 15, and 17. Appendix / Contribution to the United Nations Sustainable Development Goals More details: |
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Commitments, actions and their effectiveness: |
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Policies: |
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Engagement with our stakeholders: |
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GRI 308: Supplier Environmental Assessment 2016
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308-1 |
New suppliers that were screened using environmental criteria |
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308-2 |
Negative environmental impacts in the supply chain and actions taken |
Omission: Information unavailable/incomplete Responsible culture / Our suppliers We screen suppliers for potential negative environmental impacts and not for actual environmental impacts as part of our risk assessment. Significant suppliers are then further evaluated by requesting EcoVadis assessments or SEDEX audits (or equivalent) or the acceptance of our Supplier Code of Conduct as a minimum. |
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GRI 414: Supplier Social Assessment 2016
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414-1 |
New suppliers that were screened using social criteria |
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414-2 |
Negative social impacts in the supply chain and actions taken |
Omission: Information unavailable/incomplete Responsible culture / Our suppliers We screen suppliers for potential negative social impacts and not for actual social impacts as part of our risk assessment. Significant suppliers are then further evaluated by requesting EcoVadis assessments or SEDEX audits (or equivalent) or the acceptance of our Supplier Code of Conduct as a minimum. |
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Human Rights
GRI 3: Material Topics 2021
| Disclosure | Information/Reference/Omission | |||
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3-3 |
Management of material topics |
Impacts: Introduction / Our material topics By integrating human rights into our operations, we contribute to UN SDG 16. More details: |
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Commitments, actions and their effectiveness: Responsible culture / Our people / Our commitments Responsible culture / Our people / Human rights Responsible culture / Our people / Our approach: assessing effectiveness |
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Policies: |
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Engagement with our stakeholders: |
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Own Disclosure
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Production sites that completed SEDEX Members Ethical Trade Audit |
SEDEX audits are a suitable indicator to address the topic of human rights issues. |
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Percentage of our significant suppliers who have signed our Supplier Code of Conduct or have an equivalent code for respecting human rights in place |
Appendix / Key performance indicators Our definition of significant suppliers was updated in 2025 to better focus on higher‑risk suppliers. As a result, the 2024 key performance indicator has been restated from 80% to 44% to reflect this revised methodology. |
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Product safety and integrity
GRI 3: Material Topics 2021
| Disclosure | Information/Reference/Omission | |||
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3-3 |
Management of material topics |
Impacts: Introduction / Our material topics Positive contribution to UN SDG 2 and 12. Appendix / Contribution to the United Nations Sustainable Development Goals More details: |
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Commitments, actions and their effectiveness: |
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Policies: |
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Engagement with our stakeholders: |
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GRI 416: Customer Health and Safety 2016
| Disclosure | Information/Reference/Omission | |||
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416-1 |
Assessment of the health and safety impacts of product and service categories |
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416-2 |
Incidents of non-compliance concerning the health and safety impacts of products and services |
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Own Disclosure
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Packaging production plants with top level Global Food Safety Initiative (GFSI) recognized food safety certification standards |
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Innovation in products and services
GRI 3: Material Topics 2021
| Disclosure | Information/Reference/Omission | |||
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3-3 |
Management of material topics |
Impacts: Introduction / Our material topics Positive contribution to UN SDG 12, 13 and 17. Appendix / Contribution to the United Nations Sustainable Development Goals More details: |
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Commitments, actions and their effectiveness: |
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Policies: |
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Engagement with our stakeholders: |
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Own Disclosures
| Disclosure | Information/Reference/Omission | |||
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Food packed with SIG Terra packaging materials (millions of liters) |
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Food packed in SIG Terra packaging materials (% of total liters packed) |
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SIG aseptic carton packs sold labeled with ASI logo (millions of packs) |
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Aseptic packaging sold (% of packaging revenue) |
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Business conduct
GRI 3: Material Topics 2021
| Disclosure | Information/Reference/Omission | |||
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3-3 |
Management of material topics |
Impacts: Introduction / Our material topics Positive contribution to UN SDG 16. More details: |
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Commitments, actions and their effectiveness: Responsible culture / Our people / Our commitments Responsible culture / Our people / Governance and ethics / Our approach |
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Policies: |
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Engagement with our stakeholders: |
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GRI 205: Anti-corruption 2016
| Disclosure | Information/Reference/Omission | |||
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205-1 |
Operations assessed for risks related to corruption |
Omission: Information unavailable/incomplete Appendix / Key performance indicators Responsible culture / Our people / Governance and ethics / Our approach Excludes our production plant in Voronezh, Russia, due to limitations in respect of data access. |
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205-2 |
Communication and training about anti-corruption policies and procedures |
Omission: Information regarding business partners unavailable/incomplete Responsible culture / Our people / Governance and ethics / Our approach Responsible culture / Our suppliers / Our approach Appendix / Key performance indicators Our Supplier Code of Conduct is provided to all suppliers, however specific details on communication, other than to our significant suppliers, and training measures with business partners are not available. |
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205-3 |
Confirmed incidents of corruption and actions taken |
Responsible culture / Our people / Governance and ethics / Our approach |
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GRI 206: Anti-competitive Behavior 2016
| Disclosure | Information/Reference/Omission | |||
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206-1 |
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
There were no legal actions for anti-competitive behavior, antitrust or monopoly practices in 2025. |
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