Swiss code of obligations and ordinance

Swiss Code of Obligations

The mapping table provides guidance on how dsm-firmenich has reported in alignment with the Swiss Code of Obligations. The Sustainability Report, as described in Article 964b CO, consists of all the information within the Sustainability Statements chapter.

Swiss Code of Obligations Article 964b		Sustainability Statements section
1. The report on non-financial matters shall cover environmental matters, in particular the CO₂ goals, social issues, employee-related issues, respect for human rights and combating corruption. The report shall contain the information required to understand the business performance, the business result, the state of the undertaking and the effects of its activity on these non-financial matters.
2. The report shall include in particular:
1) a description of the business model;		General information > Our value chain model
2) a description of the policies adopted in relation to the matters referred to in paragraph 1, including the due diligence applied;		General information > Policies
3) a presentation of the measures taken to implement these policies and an assessment of the effectiveness of these measures;		Environmental information > Impact, risk, and opportunity management Social information > Impact, risk, and opportunity management Governance information > Impact, risk, and opportunity management
4) a description of the main risks related to the matters referred to in paragraph 1 and how the undertaking is dealing with these risks; in particular it shall cover risks: a. that arise from the undertaking’s own business operations, and b. provided this is relevant and proportionate, that arise from its business relationships, products or services;		General information > IROs underpinning the material topics Environmental information > Impact, risk, and opportunity management Social information > Impact, risk, and opportunity management Governance information > Impact, risk, and opportunity management
5) the main performance indicators for the undertaking’s activities in relation to the matters referred to in paragraph 1.		Environmental information > Metrics and targets Social information > Metrics and targets Governance information > Metrics and targets
3. If the report is based on national, European or international regulations, such as the principles laid down by the Organisation for Economic Cooperation and Development (OECD) in particular, the regulations applied must be mentioned in the report. In applying such regulations, it must be ensured that all the requirements of this Article are met. If necessary, a supplementary report must be prepared.		General information > Basis for preparation

Swiss Ordinance on Climate Matters

The mapping table provided opposite provides guidance on how dsm-firmenich has reported with regard to the Swiss Ordinance on Climate Matters, which came into force on January 1, 2024. These disclosures are based on the TCFD Requirements.

Elements	Recommended disclosures	References in this report
Governance	1. Management’s oversight on climate-related risks and opportunities	General information > Governance
Governance	2. Management’s role in assessing and managing climate-related risks and opportunities	Climate change > Strategy
Strategy	1. Description of climate-related risks and opportunities	Climate change > Strategy
	2. Impact of climate-related risks on the company’s business activities and strategic and financial planning	Climate change > Strategy Climate change > Impact, risk, and opportunity management
	3. Resilience of the organization’s strategy	Climate change > Strategy
Risk management	1. The company’s processes for identifying and assessing climate-related risks	Climate change > Strategy
	2. The company’s processes for managing climate-related risks	Climate change > Strategy Climate change > Impact, risk, and opportunity management
	3. Integration of processes for identifying, assessing and managing climate-related risks into the company’s general risk management system	Climate change > Strategy
Metrics and targets	1. Metrics with which the company assesses climate-related risks and opportunities	Climate change > Metrics and targets
	2. Disclosure of Scope 1, Scope 2 & Scope 3 GHG emissions	Climate change > Metrics and targets
	3. Targets used to manage climate-related opportunities and risks against performance	Climate change > Metrics and targets

Swiss Ordinance on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour

We have assessed our exposure to the minerals and metals specified in Annex I of the Swiss Ordinance. We do not meet the thresholds and have concluded that we are exempted from the due diligence and reporting obligations.

Our detailed reporting and due diligence on child labor as per the Swiss ordinance can be found in the separate Human rights report.

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