This Sustainability Report is part of the Emmi Group’s 2024 Annual Report, which was published in German and English in its entirety on 26 February 2025. The German version is binding.
Emmi’s Sustainability Report 2024 has been prepared in accordance with the GRI Standards 2021 (see section “GRI Index”) and takes into account the legal requirements of the Swiss Code of Obligations (CO) Art. 964a et seq. (see section “CO Index”) and the associated ordinances. Climate reporting (see section “Reducing emissions”) takes into account the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) for the first time.
Emmi’s Sustainability Report is published annually. All figures refer to the calendar year 2024 (1 January 2024 to 31 December 2024) or to the reference date 31 December 2024. The reporting period for this Sustainability Report therefore corresponds to that of the consolidated financial statements of the Emmi Group.
The consolidated companies of Emmi’s sustainability reporting for the 2024 year under review differs fundamentally from the consolidated companies in the consolidated financial statements of the Emmi Group in the following respects (see “Notes to the consolidated financial statements”):
Some subsidiaries of the Emmi Group are also not included in certain key figures in individual reporting years. This is shown in the footnotes of each table.
The Sustainability Report has been prepared, taking into account the principle of double materiality with regard to the topics and expectations of the various stakeholders.
Compared with the previous year’s report, there were no comprehensive adjustments as a result of organisational amendments or corrections. However, the calculation methods in the areas of developing employees, GHG emissions (Scope 3) and packaging were further developed in the year under review. As a result of data adjustments, various key figures in the areas of energy consumption, emissions, materials used, occupational accidents and waste were adjusted. All adjustments are marked in the relevant points in the report and the new calculation methods are shown in the document “Methodology for non-financial figures 2024”.
In the previous year, the “Report on non-financial matters” as part of the Annual Report was aligned exclusively with the legal requirements pursuant to Art. 964a et seq. of the Swiss Code of Obligations (CO), and no Sustainability Report was prepared in accordance with GRI Standards. In previous years, the Sustainability Report was published every two years and prepared in accordance with GRI Standards. The Sustainability Report will be published annually from the year under review onwards.
Compared with the last Sustainability Report in accordance with GRI Standards (2021/22), the materiality analysis was updated again, which led to changes in the scope of the report. The update and its impact on this report can be found in the section “Derivation of the material reporting topics”.
Emmi’s Sustainability Report was partially subjected to an external audit with limited assurance by the external auditors KPMG AG. The scope of the audit includes selected sustainability information in the following areas “Energy” (see section “Reducing emissions”), “Water and wastewater” (see section “Reducing water use”), “Waste” (see section “Waste”), “Food waste” (see section “Food Waste”) and “Packaging" (see section “Packaging").
All relevant definitions for the audited figures can be found under the following link: “Methodology for non-financial figures 2024”.