This Sustainability Report is part of the Emmi Group’s Annual Report 2025, which was published in German and English in its entirety on 26 February 2026. The German version is binding.
The Emmi Group’s Sustainability Report 2025 was prepared in accordance with the GRI Standards 2021 (see section 7 GRI Index) and takes into account the legal requirements of the Swiss Code of Obligations (CO) Art. 964a et seq. (see section 6 CO Index) and the associated ordinances. Climate reporting (see section 3.5 Reducing emissions) takes into account the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD).
Note on the implementation of the obligation to publish climate-related information in machine-readable form in accordance with the Climate Reporting Ordinance:
According to Article 4 (2) of the Ordinance on Climate Disclosures, companies are also required to publish their climate-related disclosures on their website in a machine-readable, internationally distributed electronic format from the current financial year onwards. However, no standard for digital reporting (XBRL taxonomy) is available for the implementation of the TCFD climate report. The State Secretariat for International Financial Matters (SIF) has confirmed that, under these circumstances, a PDF is sufficient to comply with this obligation.
The Emmi Group will therefore continue to publish its climate reporting in PDF format for the time being. The implementation of an XBRL report has been postponed until the European standards are finalised.
The Emmi Group’s Sustainability Report is published annually. All figures refer to the calendar year 2025 (1 January 2025 to 31 December 2025) or to the reference date 31 December 2025. The reporting period for this Sustainability Report therefore corresponds to that of the consolidated financial statements of the Emmi Group.
Different base years are used for the key figures to measure the progress of target developments. The base years used for the individual targets are listed in the table below.
|
Material topic |
Target |
Base year |
|
Developing employees |
100% of employees have a development plan in place |
Fixed target (100%). No base year. |
|
Developing employees |
50% of all vacancies are filled by internal candidates |
Fixed target (50%). No base year. |
|
Sustainable dairy |
100% of Emmi’s milk suppliers worldwide produce according to local above-average standards |
2019 |
|
Reducing emissions |
46.2% reduction of absolute direct and indirect emissions (Scope 1 and 2) |
2023 |
|
Reducing emissions |
46.2% reduction of absolute indirect Non-FLAG greenhouse gas emissions (Scope 3) |
2023 |
|
Reducing emissions |
33.3% reduction of absolute indirect FLAG greenhouse gas emissions (Scope 3) |
2023 |
|
Reducing water use |
50% reduction of own water consumption in risk areas |
2019 |
|
Reducing water use |
15% reduction of own water consumption in non-risk areas |
2019 |
|
Packaging |
100% recyclable packaging |
Fixed target (100%). No base year. |
|
Packaging |
30% recycled materials in plastic packaging |
Fixed target (0%). No base year. |
|
Food waste |
50% reduction in food waste |
2017 |
|
Waste |
50% reduction in waste |
2017 |
|
Waste |
Zero waste disposal in landfills |
Fixed target (0%). No base year. |
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.
The scope of consolidation in the Sustainability Report is generally based on the financially consolidated companies of the Emmi Group as set out in the Financial Report (see Notes to the consolidated financial statements). However, in accordance with the principle of materiality, exceptions have been made for both environmental and social indicators. All companies are included for Scope 1, 2 and 3 GHG emissions. The procedure is explained in detail in the Methodology for non-financial figures 2025.
Due to materiality, no environmental indicators are currently collected for the following companies, with the exception of Scope 1, 2 and 3 GHG emissions:
A complete collection and consolidation of environmental indicators is planned for the 2027 reporting year.
The indicators for “Developing employees” are collected for all companies that employ staff. The same applies to the topic of “Occupational health and safety”. Exceptions were made for the newly acquired entities. Another exception in the key figures for “Occupational health and safety” concerns the Brazilian company Laticínios Porto Alegre Indústria e Comércio S.A. Its data is not included in the prior year figures and was incorporated for the first time in the 2025 key figures.
Emmi Dessert USA (EDUSA), which was acquired in 2020, is fully integrated into the key figures for the social topics “Developing employees” and “Occupational health and safety”. In the 2025 reporting year, the disclosures for Scope 1, 2 and 3 GHG emissions from 2023 to 2024 were estimated and included retrospectively as part of the SBTi recalculation. Primary data was applied for 2025, where available. Where no primary data was available, estimates were used. The procedure is described in detail in the “Reducing emissions” section of the Methodology for non-financial figures 2025. The information on the other environmental indicators of EDUSA was integrated for the first time in the 2024 reporting year. It was not possible to collect the previous year’s figures retrospectively.
The following companies were acquired in 2024:
The information on the Scope 1, 2 and 3 GHG emissions of these three companies was included in the Sustainability Report 2025 for the first time with retrospective effect from 2023. The previous year’s figures were restated as part of the SBTi recalculation and indicated by footnotes.
Further key figures on “Reducing water use,” “Waste,” “Developing employees” and “Occupational health and safety” were collected and integrated for Laticínios Verde Campo S.A. and Hochstrasser from 2025. Accordingly, the key figures for 2025 in these areas can be compared to previous years only to a limited extent.
The complete collection and integration of the other key figures for the Mademoiselle Desserts Group will take place for the first time in the 2026 reporting year.
The English Cheesecake Company Ltd. was acquired on 25 November 2025. Integration into the sustainability figures is planned for the 2026 reporting year in accordance with the process.
Some subsidiaries of the Emmi Group are not included in certain key figures in certain reporting years for various reasons. This is shown in the footnotes of each table.
Corrections and adjustments are made in accordance with the procedure described in the Methodology for non-financial figures 2025.
Compared to the previous year’s report, there were several restatements due to the improved data and information basis and the integration of the companies acquired in the financial year 2024.
Changes to the calculation methods compared with the previous year are summarised and explained below.
When preparing the Sustainability Report 2025, it was determined that the following key figures were not calculated in accordance with the GRI Standards in previous years:
The rates were calculated in the previous sustainability reports by dividing the number of cases by the total headcount. However, according to GRI Standard GRI 403-9, the calculation must be carried out as follows: Number of cases ÷ Total number of hours worked × 1,000,000. The calculation method has been adjusted for the 2025 reporting year. In addition, the values for the previous years 2023 and 2024 were recalculated and adjusted retrospectively (see section 3.8 Occupational health and safety).
In the previous year’s report, it was not disclosed that the key figures for “Occupational health and safety” do not include the Brazilian company Laticínios Porto Alegre Indústria e Comercio S.A. This information was supplemented and corrected in section 4.4 Reporting scope of the Sustainability Report 2025.
In the Sustainability Report 2025, the disclosure on “Developing employees” was corrected to comply with GRI Standard 404-1:
As part of the annual reporting of the industry agreement on food waste, double counting was identified during data collection for the key figure “Food waste (dry matter)”. The ZHAW, which reviews and consolidates the data, has determined that the quantities delivered were recorded twice: once from the production plant and again in logistics. This led to a doubling of the delivery volume to which the food waste related. The data basis was corrected retrospectively for the years 2022 to 2024 and the disclosure adjusted. Further details can be found in Methodology for non-financial figures 2025 and in section 3.10 Food waste.
Due to acquisitions made in previous financial years, the SBTi targets were recalculated and validated in 2025. The recalculation restated the key figures reported from the previous year in 2023 (new SBTi base year) and 2024. The 2024 key figures that were audited by KPMG and that are affected by this restatement have been identified by means of footnotes in this report. The audited original values for 2024 can be found in the Sustainability Report 2024.
In the Sustainability Report 2025, the key figures “Cow’s milk volumes processed across the entire Group” and “Milk volumes processed across the entire Group” were adjusted retrospectively for 2023 and 2024. In the past, the figures included the contract production volumes of Kaiku (Spain). According to Emmi’s definition, however, milk volumes from contract production are not counted as the company’s own processed milk volume. As part of this correction, identified input errors for processed cow’s milk and cream in Chile as well as values for goat’s and sheep’s milk from Austria were also corrected.
In the 2025 reporting year, definitions of key figures were refined and those involved were trained with a view to continuously improving reporting. This led to an improved data basis. Deviations from the previous year’s figures, which are attributable to the improved data basis, are indicated in the footnotes.
The Emmi Group’s Sustainability Report was partially subjected to an external audit with limited assurance by the external auditor KPMG AG. The scope of the audit includes selected sustainability information in the following areas: “Energy” (see section 3.5 Reducing emissions), “Water and wastewater” (see section 3.6 Reducing water use), “Packaging” (see section 3.7 Packaging), “Food waste” (see section 3.10 Food waste) and “Waste” (see section 3.12 Waste).
All relevant definitions for the audited figures can be found under the following link: Methodology for non-financial figures 2025.