Reporting regulations and frameworks

We align our sustainability reporting with (or are preparing to follow or align with) recognized external regulations or frameworks, covering a broad range of sustainability and ESG topics including:

CDP: We disclose detailed information for investors and customers on our management and performance on climate, forests and water through CDP.
Dow Jones Best-in-Class Indices (DJBIC): In 2025, we responded to the S&P Global Corporate Sustainability Assessment survey for an investor audience for the fifth time.
EcoVadis: We submit extensive information to support our annual assessment by EcoVadis for customers.
EU Corporate Sustainability Reporting Directive (CSRD): Considering the 2025 regulatory developments, SIG has adjusted its timeline for full implementation of the CSRD and the associated European Sustainability Reporting Standards (ESRS). Following the European Commission’s Omnibus I reform package, and formal adoption of legislation to amend the ESRS in July 2025, SIG has elected to defer disclosures originally scheduled for 2025. This decision reflects the evolving scope and timing of the ESRS framework and acknowledges the need for a phased and pragmatic approach to ensure continuity, comparability and transparency for our stakeholders during the transition, while allowing us to prepare thoroughly for future implementation. The Group remains committed to transparency and will continue to report in line with the Global Reporting Initiative (GRI) standards. The ESRS double materiality assessment from 2024, and the 2025 review, continue supplement our GRI materiality assessment (see Introduction: Our material topics ).
EU Deforestation Regulation (EUDR): We have prepared systems to link beverage carton batch production to suppliers’ due diligence submissions in TRACES, in line with EUDR requirements. Despite proposed delays to the regulation’s application, we continue readiness efforts with suppliers to ensure compliance.
EU Taxonomy: We have voluntarily reported on our taxonomy eligibility for the aseptic carton business since 2022 and the bag-in-box, spouted pouch and chilled carton businesses since 2023. We have begun taxonomy alignment in our aseptic carton business and will align completion with our CSRD implementation. See our EU Taxonomy.
Global Reporting Initiative (GRI): We report annually in accordance with the GRI Standards. Our GRI reporting is integrated in this Annual Report. See our GRI content index.
Greenhouse Gas (GHG) Protocol: Our greenhouse gas emissions are reported in accordance with the GHG Protocol (see our GHG emissions basis for reporting). We are continuing to review the ongoing developments of the GHG Protocol on Carbon Removals and Land Sector as a basis to establish a FLAG (forest land and agriculture) target once robust data is available, in line with the Science Based Targets initiative’s requirements.
Human rights due diligence and transparency: As part of our workstream on human rights, we regularly conduct evaluations of due diligence activities, including related reporting required to meet regulations on this topic, such as the Swiss Ordinance on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour (DDTrO) (see below) and the German Supply Chain Due Diligence Law (Lieferkettensorgfaltspflichtengesetz).
Science Based Targets Network: SIG is a member of the Science Based Targets Network Corporate Engagement Program and we follow the requirements and report on progress. For further details, see Partnerships and memberships: Science Based Targets Network (SBTN).
Swiss Code of Obligations art. 964j-l (Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour): Based on an assessment of our obligations regarding minerals and metals for 2025, we have concluded that SIG falls below the quantitative thresholds and therefore is exempt from the Swiss requirements on due diligence and reporting on minerals and metals from conflict-affected areas. The outcome of our assessment of our due diligence and reporting obligations regarding child labor is presented separately, see our Report on child labor due diligence in the supply chain.
Swiss law on reporting obligations on non-financial matters: We report in line with the requirements of the Swiss law on reporting obligations on non-financial matters (Swiss Code of Obligations art. 964b) in the form of an index, with references to relevant sections in the Annual Report. See our Swiss non-financial matter report.
Swiss Ordinance on Climate Reporting: We report in line with the Swiss Ordinance on Climate Reporting, which is based on TCFD. See our TCFD Report.
Task Force on Climate-related Financial Disclosures (TCFD): We report in line with the TCFD recommendations, including scenario analysis, to address climate-related risks and opportunities. See our TCFD Report.
Taskforce on Nature-related Financial Disclosures (TNFD): Building on our commitments in Nature+, we are using the TNFD framework to inform our assessment of risks and opportunities for our business and are reviewing our disclosure practice to achieve an improved alignment with TNFD requirements.
United Nations Global Compact: As a signatory to the United Nations Global Compact, we submit an annual Communication on Progress.
United Nations Sustainable Development Goals (SDGs): We describe how we are contributing to the SDGs in this report. See Contribution to the United Nations Sustainable Development Goals.