Annual Report 2024

Annex

GRI-Index

GRI

Disclosure

Location

General disclosures

GRI 2: General disclosures 2021

The organization and its reporting practices

 

 

2-1 Organizational details

in the Corporate Governance Report

 

2-2 Entities included in the organization’s sustainability reporting

Section 4.3 "Group companies" of the Financial Report

 

2-3 Reporting period, frequency and contact point

"About this report"

 

2-4 Restatements of information

"About this report"

 

2-5 External assurance

"Assurance Statement 2024": https://sustainability.bystronic.com/en/downloads

 

 

 

Activities and workers

GRI 2: General disclosures 2021

2-6 Activities, value chain, and other business relationships

Section 1.1 "Introduction"

 

2-7 Employees

"ESG Data 2024 Report": https://sustainability.bystronic.com/en/downloads

 

2-8 Workers who are not employees 1

 

 

 

 

Governance

GRI 2: General disclosures 2021

2-9 Governance structure and composition

in the Corporate Governance Report

 

2-10 Nomination and selection of the highest governance body

Section 3.1 "Members of the Board of Directors" of the Corporate Governance Report

 

2-11 Chair of the highest governance body

Section 3.1 "Members of the Board of Directors" of the Corporate Governance Report

 

2-12 Role of the highest governance body in overseeing the management of impacts

Section 1.3.2 "Sustainability governance"

 

2-13 Delegation of responsibility for managing impacts

Section 1.3.2 "Sustainability governance"

 

2-14 Role of the highest governance body in sustainability reporting

Section 1.3.2 "Sustainability governance"

 

2-15 Conflicts of interest

"Code of Conduct": https://ir.bystronic.com/de/corporate-governance/business-ethics

 

2-16 Communication of Critical Concerns 2

 

 

2-17 Collective knowledge of the highest governance body

Section 1.3.2 "Sustainability governance"

 

2-18 Evaluation of the performance of the highest governance body

in the Compensation Report

 

2-19 Remuneration policies

in the Compensation Report

 

2-20 Process to determine remuneration

in the Compensation Report

 

2-21 Annual total compensation ratio

"ESG Data 2024 Report": https://sustainability.bystronic.com/en/downloads

 

 

 

Strategy, policies and practices

GRI 2: General disclosures 2021

2-22 Statement on sustainable development strategy

Section 1.3 "Sustainability strategy"

 

2-23 Policy commitments

Section 1.1 "Introduction", Section 4.1 "Responsible corporate governance"

 

2-24 Embedding policy commitments

Section 1.1 "Introduction", Section 4.1 "Responsible corporate governance"

 

2-25 Processes to remediate negative impacts

Section 4.1 "Responsible corporate governance"

 

2-26 Mechanisms for seeking advice and raising concerns

Section 4.1 "Responsible corporate governance"

 

2-27 Compliance with laws and regulations

Section 4.1 "Responsible corporate governance"

 

2-28 Membership associations

Section 1.3.1 "Double materiality"

 

 

 

Stakeholder engagement

GRI 2: General disclosures 2021

2-29 Approach to stakeholder engagement

Section 1.3.1 "Double materiality"

 

2-30 Collective bargaining agreements

"ESG Data 2024 Report": https://sustainability.bystronic.com/en/downloads

 

 

 

Material topics

GRI 3: Material Topics 2021

3-1 Process to determine material topics

Section 1.3.1 "Double materiality"

 

3-2 List of material topics

Section 1.3.1 "Double materiality"

 

 

 

Energy & Climate Change

GRI 3: Material Topics 2021

3-3 Management of material topics

Section 2.1 "Sustainable solutions"

GRI 302: Energy 2016

302-1 Energy consumption within the organization

Section 2.3 "Decarbonization"

 

302-1 Renewable energy consumption within the organization

Section 2.3 "Decarbonization"

 

302-3 Energy intensity

Section 2.3 "Decarbonization"

GRI 305: Emissions 2016

305-1 Direct (Scope 1) GHG emissions

Section 2.3 "Decarbonization"

 

305-2 Energy indirect (Scope 2) GHG emissions

Section 2.3 "Decarbonization"

 

305-3 Other indirect (Scope 3) GHG emissions

Section 2.3 "Decarbonization"

 

305-4 GHG emissions intensity

Section 2.3 "Decarbonization"

Own disclosure

Total electricity consumption

Section 2.3 "Decarbonization"

 

 

 

Circular Economy & Resource Efficiency

GRI 3: Material Topics 2021

3-3 Management of material topics

Section 2.1 "Sustainable solutions", Section 2.4 "Resource efficiency and circularity"

GRI 301: Materials 2016

301-2 Recycled input materials used

Section 2.1 "Sustainable solutions", Section 2.4 "Resource efficiency and circularity"

GRI 306: Waste 2020

306-1 Waste generation and significant waste-related impacts

Section 2.1 "Sustainable solutions", Section 2.4 "Resource efficiency and circularity"

 

306-2 Management of significant waste-related impacts

Section 2.1 "Sustainable solutions", Section 2.4 "Resource efficiency and circularity"

 

306-3 Waste generated 3

Section 2.1 "Sustainable solutions", Section 2.4 "Resource efficiency and circularity"

GRI 303: Water and Effluents 2018

303-3 Water withdrawal

Section 2.1 "Sustainable solutions", Section 2.4 "Resource efficiency and circularity"

Own disclosure

Number of refurbished machines

Section 2.1 "Sustainable solutions", Section 2.4 "Resource efficiency and circularity"

 

 

 

Diversity & Inclusion

GRI 3: Material Topics 2021

3-3 Management of material topics

Section 3.1 "Engaged employees"

GRI 405: Diversity and Equal Opportunity 2016

405-1 Diversity of governance bodies and employees

Section 3.2 "Employee initiatives"

 

 

 

Talent Attraction & Development

GRI 3: Material Topics 2021

3-3 Management of material topics

Section 3.1 "Engaged employees"

GRI 401: Employment 2016

401-1 New employee hires and employee turnover

Section 3.2 "Employee initiatives"

GRI 404: Training and Education 2016

404-1: Average hours of training per year per employee

Section 3.2 "Employee initiatives"

Own disclosure

Employee NPS

"ESG Data 2024 Report": https://sustainability.bystronic.com/en/downloads

Own disclosure

Employee engagement score

"ESG Data 2024 Report": https://sustainability.bystronic.com/en/downloads

 

 

 

Occupational Health & Safety

GRI 3: Material Topics 2021

3-3 Management of material topics

Section 3.1 "Engaged employees"

GRI 403: Occupational Health and Safety 2018

403-1 Occupational health and safety management system

Section 3.2 "Employee initiatives"

 

403-2 Hazard identification, risk assessment, and incident investigation

Section 3.2 "Employee initiatives"

 

403-3 Occupational health services

Section 3.2 "Employee initiatives"

 

403-4 Worker participation, consultation, and communication on occupational health and safety

Section 3.2 "Employee initiatives"

 

403-5 Worker training on occupational health and safety

Section 3.2 "Employee initiatives"

 

403-6 Promotion of worker health

Section 3.2 "Employee initiatives"

 

403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Section 3.2 "Employee initiatives"

 

403-8 Workers covered by an occupational health and safety management system

Section 3.2 "Employee initiatives"

 

403-9 Work-related injuries

Section 3.2 "Employee initiatives"

 

403-10 Work-related ill health 4

 

GRI 416: Customer Health and Safety

416-2: Incidents concerning the health and safety impacts of products and services

Section 3.2 "Employee initiatives"

1 Bystronic does not have workers who are not employees.

2 Information unavailable/incomplete: We are working on a closer alignment with GRI in the next reporting years.

3 Information unavailable/incomplete: Our waste data management system is currently not fully aligned with the categorization proposed by GRI. We are working on a closer alignment with GRI in the next reporting years.

4 Information unavailable /incomplete: We do currently not track work-related ill health but intend to improve our tracking system in the coming years.

OR 964

Disclosures in accordance with Art. 964 Swiss Code of Obligations

 

Art. 964 CO requirement

Location

General Information

 

 

Section 1.1 "Introduction", Section 1.3 "Sustainability strategy", Section 1.3.1 "Double materiality"

Non-financial matters

 

Environmental matters

Section 2.1 "Sustainable solutions", Section 2.3 "Decarbonization", Section 2.4 "Resource efficiency and circularity"

Social issues

Section 4.1 "Responsible corporate governance", Section 3.3 "Customer initiatives"

Employee-related issues

Section 3.2 "Employee initiatives"

Respect for human rights

Section 4.1 "Responsible corporate governance"

Combating corruption

Section 4.1 "Responsible corporate governance"

Report of the Audit Committee 5 About this report