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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	4–6 7–12
Sustainability approach - overview		Sustainability / Introduction: • Our 2020 to 2025 roadmap • Our sustainability approach • Our sustainable packaging journey • Our key policies • Our sustainability governance • Our sustainability governance / Measurement and effectiveness • Stakeholder engagement Sustainability / Appendix / Contribution to the United Nations Sustainable Development Goals	38 39 40–44 48–49 50–53 50 54–56 165–166
Coverage of subsidiaries and assurance		Sustainability / Introduction / Our sustainability reporting / Scope and assurance Consolidated financial statements (note 27)	37 272–274
References to reporting regulations and frameworks		Sustainability / Introduction / Our sustainability reporting Sustainability / Appendix / Reporting regulations and frameworks	37 133
Material topics and risk overview	Our material topics	Sustainability / Introduction / Our material topics	46–47
	Risk management	Sustainability / Introduction / Our material topics / Key business risks related to material topics Strategic report / Enterprise risk management Sustainability / Appendix / TCFD report	47 32–35 136–143
	Due diligence	Sustainability / Introduction / Our sustainability governance / Due diligence approach Sustainability / Introduction / Our material topics	50 46–47
Environmental matters (incl. CO₂ goals)	Climate change	Sustainability / Climate+ (incl. climate transition plan) Sustainability / Resource+ Sustainability / Appendix / TCFD report	57–67 77–87 136–143
	Biodiversity and ecosystems	Sustainability / Nature+ Sustainability / Resource+	68–76 77–87
	Water and marine resources	Sustainability / Nature+	68–76
	Pollution	Sustainability / Nature+ Sustainability / Resource+	68–76 77–87
	Resource use and circular economy	Sustainability / Nature+ Sustainability / Resource+	68–76 77–87
	Business conduct	Sustainability / Nature+	68–76
Social matters	Consumers and end-users	Sustainability / Food+	88–95
Social matters	Business conduct	Sustainability / Responsible culture / Our people Sustainability / Responsible culture / Our suppliers	96–107 108–112
Employee-related matters	Own workforce	Sustainability / Responsible culture / Our people	96–107
	Business conduct	Sustainability / Responsible culture / Our people Sustainability / Responsible culture / Our suppliers	96–107 108–112
	Workers in the value chain	Sustainability / Responsible culture / Our suppliers	108–112
Respect for human rights		Sustainability / Responsible culture / Our people	96–107
Respect for human rights	Workers in the value chain	Sustainability / Responsible culture / Our suppliers	108–112
Combating corruption	Business conduct	Sustainability / Responsible culture / Our people	96–107
Combating corruption		Sustainability / Responsible culture / Our suppliers	108–112
Main performance indicators	KPIs	Sustainability / Appendix / Key performance indicators	121–132

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 2025