Annex
ESRS Content Index
The following tables provide an overview of the European Sustainability Reporting Standards (ESRS) disclosures included in this report, their locations, and explanations for any omissions. This index is provided as a voluntary navigability aid. The mandatory list of material topics and disclosure coverage is presented in section 1.6.2 (IRO–2).
ESRS 2 – General Disclosures
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ESRS |
Disclosure |
Location |
Omission / Notes |
|
Basis for preparation |
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ESRS 2 |
General basis for preparation (BP-1) |
Section 1.3.1 |
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ESRS 2 |
Disclosures in relation to specific circumstances (BP-2) |
Section 1.3.2 |
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Governance |
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ESRS 2 |
Role of administrative, management and supervisory bodies (GOV-1) |
Section 1.4.1; Corporate Governance Report |
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ESRS 2 |
Information provided to and sustainability matters addressed (GOV-2) |
Section 1.4.2 |
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ESRS 2 |
Integration of sustainability performance in incentive schemes (GOV-3) |
Section 1.4.3; Compensation Report |
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ESRS 2 |
Statement on due diligence (GOV-4) |
Section 1.4.4 |
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ESRS 2 |
Risk management and internal controls (GOV-5) |
Section 1.4.5 |
Integrated in identification of material IROs |
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Strategy and business model |
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ESRS 2 |
Strategy, business model and value chain (SBM-1) |
Section 1.5.1 |
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ESRS 2 |
Interests and views of stakeholders (SBM-2) |
Section 1.5.2 |
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ESRS 2 |
Material impacts, risks and opportunities and their interaction with strategy and business model (SBM-3) |
Sections 1.6.1.1 – 1.6.1.4 |
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Impact, risk and opportunity management |
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ESRS 2 |
Description of processes to identify and assess material IROs (IRO-1) |
Section 1.6.1 |
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ESRS 2 |
Disclosure requirements in ESRS covered by sustainability statement (IRO-2) |
Section 1.6.2 |
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ESRS 2 |
Climate Scenario Analysis (IRO-1) |
Section 2.1 |
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EU Taxonomy |
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EU Taxonomy Reg. |
EU Taxonomy Disclosure (Article 8) |
Section 2.2 |
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EU Taxonomy Reg. |
Alignment assessment approach |
Section 2.2.1 |
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EU Taxonomy Reg. |
KPI definitions (revenue, CapEx, OpEx) |
Sections 2.2.2 – 2.2.4 |
OpEx omitted due to immateriality (<1%) |
Environmental Disclosures
|
ESRS |
Disclosure |
Location |
Omission / notes |
|
Climate change (ESRS E1) |
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|
ESRS E1 |
Transition plan for climate change mitigation (E1-1) |
Section 2.3.1 |
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ESRS E1 |
Policies related to climate change mitigation and adaptation (E1-2) |
Section 2.3.2 |
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ESRS E1 |
Actions and resources in relation to climate change policies (E1-3) |
Section 2.3.3 |
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ESRS E1 |
SBTi-validated targets |
Section 2.3.3.1 |
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ESRS E1 |
Decarbonization actions (operational, value chain, product innovation) |
Section 2.3.4 |
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ESRS E1 |
Targets related to climate change mitigation and adaptation (E1-4) |
Section 2.3.5 |
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ESRS E1 |
Energy consumption and mix (E1-5) |
Section 2.3.6 |
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ESRS E1 |
Scopes 1, 2, 3 and total GHG emissions (E1-6) |
Section 2.3.7 |
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ESRS E1 |
GHG removals and GHG mitigation projects financed through carbon credits (E1-7) |
— |
Not applicable. Bystronic does not use carbon credits or claim GHG removals. |
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ESRS E1 |
Internal carbon pricing (E1-8) |
— |
Not applicable. Internal carbon pricing not yet implemented; under evaluation for future reporting. |
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ESRS E1 |
Anticipated financial effects from material physical and transition risks and potential climate-related opportunities (E1-9) |
— |
Information unavailable. Quantification of financial effects in progress; qualitative assessment in Section 2.1. |
|
ESRS E1 |
Customer decarbonization impact |
Section 2.3.8 |
Own disclosure |
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ESRS E1 |
Product efficiency features |
Section 2.3.8.1 |
Own disclosure |
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ESRS E1 |
Life Cycle Assessment program |
Section 2.3.8.2 |
Own disclosure |
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ESRS E1 |
Customer engagement |
Section 2.3.8.3 |
Own disclosure |
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Water & marine resources (ESRS E3) |
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ESRS E3 |
Policies related to water and marine resources (E3-1) |
Section 2.4.1 |
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ESRS E3 |
Actions and resources related to water and marine resources (E3-2) |
Section 2.4.2 |
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ESRS E3 |
Targets related to water and marine resources (E3-3) |
Section 2.4.3 |
Data coverage: 6 of 9 manufacturing sites. Expansion in progress. |
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ESRS E3 |
Water consumption performance in areas at water risk (E3-4) |
Section 2.4.3 |
Partial. Tianjin site identified as high water stress. |
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ESRS E3 |
Anticipated financial effects from water and marine resources (E3-5) |
— |
Information unavailable. Quantification in progress for future periods. |
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Resource use & circular economy (ESRS E5) |
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ESRS E5 |
Policies related to resource use and circular economy (E5-1) |
Section 2.5.1 |
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ESRS E5 |
Actions and resources related to resource use and circular economy (E5-2) |
Section 2.5.2 |
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ESRS E5 |
Resource inflows (E5-4) |
Section 2.5.3 |
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ESRS E5 |
Resource outflows – waste (E5-5) |
Section 2.5.4 |
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ESRS E5 |
Anticipated financial effects from resource use and circular economy (E5-6) |
Section 2.5.5 |
Qualitative outlook. Full financial quantification in progress. |
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Non-material environmental topics |
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ESRS E2 |
Pollution |
— |
Not material per double materiality assessment (Section 1.6.2). Reassessment planned 2027. |
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ESRS E4 |
Biodiversity and ecosystems |
— |
Not material per double materiality assessment (Section 1.6.2). Reassessment planned 2027. |
Social Disclosures
|
ESRS |
Disclosure |
Location |
Omission / notes |
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Own workforce (ESRS S1) |
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ESRS S1 |
Policies related to own workforce (S1-1) |
Section 3.1.1 |
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ESRS S1 |
Processes for engaging with own workers about impacts (S1-2) |
Section 3.1.2 |
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ESRS S1 |
Processes to remediate negative impacts and channels for own workers to raise concerns (S1-3) |
Section 3.1.3 |
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ESRS S1 |
Taking action on material impacts on own workforce (S1-4) |
Section 3.1.4 |
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ESRS S1 |
Targets related to managing material impacts, advancing positive impacts, and managing risks and opportunities (S1-5) |
Section 3.1.5 |
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ESRS S1 |
Characteristics of the company's employees (S1-6) |
Section 3.1.6 |
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ESRS S1 |
Characteristics of non-employee workers in own workforce (S1-7) |
Section 3.1.7 |
Limited to apprentices. Bystronic does not have material non-employee workers. |
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ESRS S1 |
Collective bargaining coverage and social dialogue (S1-8) |
Section 3.1.8 |
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ESRS S1 |
Diversity metrics (S1-9) |
Section 3.1.9 |
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ESRS S1 |
Adequate wages (S1-10) |
Section 3.1.10; Compensation Report |
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ESRS S1 |
Social protection (S1-11) |
Section 3.1.11 |
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ESRS S1 |
Persons with disabilities (S1-12) |
— |
Information unavailable. Bystronic does not currently collect consolidated disability data. Improvement planned. |
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ESRS S1 |
Training and skills development metrics (S1-13) |
Section 3.1.12 |
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ESRS S1 |
Health and safety metrics (S1-14) |
Section 3.1.13 |
Work-related ill health not tracked; improvement planned. |
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ESRS S1 |
Work-life balance (S1-15) |
Section 3.1.14 |
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ESRS S1 |
Compensation metrics (pay gap) (S1-16) |
— |
Information unavailable. Equal pay audit conducted in 2021 at Niederönz; next audit planned 2026. Group-wide data in development. |
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ESRS S1 |
Incidents, complaints and severe human rights impacts (S1-17) |
Section 3.1.3 |
3 Business Ethics Hotline reports in 2025; all investigated, concluded unfounded. |
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Workers in the value chain (ESRS S2) |
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ESRS S2 |
Policies related to value chain workers (S2-1) |
Section 3.2.1 |
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ESRS S2 |
Processes for engaging with value chain workers about impacts (S2-2) |
Section 3.2.2 |
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ESRS S2 |
Processes to remediate negative impacts and channels for value chain workers to raise concerns (S2-3) |
Section 3.2.3 |
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ESRS S2 |
Taking action on material impacts on value chain workers (S2-4) |
Section 3.2.4 |
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ESRS S2 |
Targets related to managing material impacts (S2-5) |
Section 3.2.5 |
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Consumers and end-users (ESRS S4) |
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ESRS S4 |
Policies related to consumers and end-users (S4-1) |
Section 3.3.1 |
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ESRS S4 |
Processes for engaging with consumers and end-users about impacts (S4-2) |
Section 3.3.2 |
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ESRS S4 |
Processes to remediate negative impacts and channels for consumers and end-users to raise concerns (S4-3) |
Section 3.3.3 |
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ESRS S4 |
Taking action on material impacts on consumers and end-users (S4-4) |
Section 3.3.4 |
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ESRS S4 |
Targets related to managing material impacts (S4-5) |
Section 3.3.5 |
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Non-material social topics |
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ESRS S3 |
Affected communities |
— |
Not material per double materiality assessment (Section 1.6.2). Reassessment planned in 2027. |
Governance Disclosures
|
ESRS |
Disclosure |
Location |
Omission / notes |
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Business conduct (ESRS G1) |
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ESRS G1 |
Materiality assessment |
Section 4.1 |
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ESRS G1 |
Business conduct policies and corporate culture (G1-1) |
Section 4.2 |
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ESRS G1 |
Management of relationships with suppliers (G1-2) |
Section 4.3 |
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ESRS G1 |
Prevention and detection of corruption and bribery (G1-3) |
Section 4.4 |
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ESRS G1 |
Confirmed incidents of corruption or bribery (G1-4) |
Section 4.5 |
Zero confirmed incidents 2022–2025. |
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ESRS G1 |
Political influence and lobbying activities (G1-5) |
Section 4.6 |
No material political contributions or lobbying. |
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ESRS G1 |
Payment practices (G1-6) |
Section 4.7 |
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ESRS G1 |
Data privacy and cybersecurity (G1-7) |
Section 4.8 |
Zero material breaches in 2025. |
OR 964
Disclosures in accordance with Art. 964a–c and Art. 964j–l Swiss Code of Obligations
This report fulfills the non-financial reporting requirements under Swiss law. The table below maps each requirement to the relevant sections of this CSRD-aligned Sustainability Report.
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Art. 964 CO requirement |
Location |
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General Information |
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Business model and strategy |
Section 1.1 Introduction |
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Section 1.5.1 Strategy, business model and value chain (SBM-1) |
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Sustainability strategy and approach |
Section 1.3 Basis for preparation |
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Section 1.5.3 Sustainability journey |
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Material topics and materiality assessment |
Section 1.6.1 Double materiality assessment (IRO-1) |
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Section 1.6.2 Disclosure requirements (IRO-2) |
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Non-financial matters |
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Environmental matters – climate change |
Section 2.1 Climate scenario analysis |
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Section 2.2 EU Taxonomy Disclosure |
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Section 2.3 Climate Change (ESRS E1) |
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Environmental matters – water |
Section 2.4 Water & Marine Resources (ESRS E3) |
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Environmental matters – circular economy |
Section 2.5 Resource Use & Circular Economy (ESRS E5) |
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Section 3.3 Consumers and End-Users (ESRS S4) |
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Employee-related issues – diversity & inclusion |
Section 3.1.5 Gender Diversity Targets (S1-5) |
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Section 3.1.9 Diversity Metrics (S1-9) |
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Employee-related issues – talent attraction & development |
Section 3.1.4 Taking Action on Own Workforce (S1-4) |
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Section 3.1.12 Training Metrics (S1-13) |
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Employee-related issues – occupational health & safety |
Section 3.1.4 Taking Action on Own Workforce (S1-4) |
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Section 3.1.13 Health and Safety Metrics (S1-14) |
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Social-related issues – value chain workers |
Section 3.2 Workers in the Value Chain (ESRS S2) |
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Respect for human rights |
Section 1.4.4 Statement on Due Diligence (GOV-4) |
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Section 3.2.1 Supplier Code of Conduct (S2-1) |
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Section 4.2 Business Conduct Policies (G1-1) |
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Section 4.3 Supplier Relationships (G1-2) |
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Combating corruption |
Section 4.4 Prevention and Detection of Corruption (G1-3) |
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Section 4.5 Confirmed Incidents (G1-4) |
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