2. Introduction

As part of its GRI-compliant reporting, Emmi has reported on its sustainability performance and ambitions every two years since 2011. The 2021/2022 Sustainability Report covering the 2021 and 2022 financial years was published as a stand-alone publication on 5 June 2023 (Emmi Sustainability Report-2021/2022).

This report on non-financial matters essentially builds on the Sustainability Report 2021/2022, but focuses on the elements required by the Swiss Code of Obligations (Art. 964a–964c CO): business model and reporting on non-financial matters; environmental matters, social issues, employee concerns, respect for human rights and combatting corruption.

Unlike previous sustainability reports, this non-financial report has not been prepared in accordance with the GRI standards and is structured in accordance with the requirements of the Swiss Code of Obligations rather than Emmi’s focus topics. In terms of content, the report has been expanded to include events and developments from the 2023 financial year insofar as they relate to legally relevant matters. Likewise, all performance figures cover the 2023 financial year. In order to provide readers of the non-financial report with proper guidance, the document “Scope of report and methodology for Emmi environmental figures” provides further details concerning the definition, scope, methodology and underlying assumptions for the core environmental data in the ESG expert corner.

Unless otherwise stated, the Emmi Group is uniformly referred to as Emmi in this report.