de

7. GRI Index

Declaration of use: The Emmi Group has reported in accordance with the GRI Standards for the period from 1 January 2025 to 31 December 2025.

GRI 1 used: GRI 1: Basics 2021

Legend:
CG = Corporate Governance
RR = Remuneration Report
FR = Financial Report
MT = Material topics
SR = Sustainability Report

GRI Standards / other source

Details

Place of disclosure / information

Link

Omission Requirement

Reason

Explanation

General information

 

 

 

 

 

 

GRI 2: General information 2021

2–1 Organizational details

The year at Emmi 2025, We are Emmi

https://report.emmi.com/2025/en/?p=2290

 

 

 

 

CG 2025, Group structure and shareholders

https://report.emmi.com/2025/en/?p=2292

 

2–2 Entities included in the organisation’s sustainability reporting

FR 2025, Notes to the Consolidated Financial Statements, Summary of consolidated companies, associates and joint ventures

https://report.emmi.com/2025/en/?p=2538

 

 

 

 

SR 2025, About this report

https://report.emmi.com/2025/en/?p=2225

 

2–3 Reporting period, frequency and contact point

SR 2025, About this report

https://report.emmi.com/2025/en/?p=2225

 

 

 

 

2–4 Restatements of information

SR 2025, About this report

https://report.emmi.com/2025/en/?p=2225

 

 

 

 

2–5 External audit

SR 2025, KPMG audit report

https://report.emmi.com/2025/en/?p=2311

 

 

 

 

2–6 Activities, value chain and other business relationships

The year at Emmi 2025, We are Emmi

https://report.emmi.com/2025/en/?p=2290

 

 

 

 

2–7 Employees

SR 2025, MT, Developing employees, Further key figures on Emmi Group employees

https://report.emmi.com/2025/en/?p=2216#sr-3.4.5

 

 

 

 

The Emmi Group has no employees with non-guaranteed working hours.

 

 

2–8 Workers who are not employees

SR 2025, MT, Developing employees, Further key figures on Emmi Group employees

https://report.emmi.com/2025/en/?p=2216#sr-3.4.5

 

 

 

 

2–9 Governance structure and composition

CG 2025, Board of Directors

https://report.emmi.com/2025/en/?p=2305

 

 

 

 

2–10 Nomination and selection of the highest governance body

CG 2025, Board of Directors

https://report.emmi.com/2025/en/?p=2305

 

 

 

 

2–11 Chair of the highest governance body

CG 2025, Board of Directors

https://report.emmi.com/2025/en/?p=2305

 

 

 

 

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

CG 2025, Board of Directors, Internal organisation, Composition, duties and delimitation of responsibilities of the committees

https://report.emmi.com/2025/en/?p=2305#Kapitel-3.5.2

 

 

 

 

CG 2025, Board of Directors, Definition of responsibilities between the Board of Directors and Group Executive Management

https://report.emmi.com/2025/en/?p=2305#Kapitel-3.6

 

CG 2025, Board of Directors, Information and control instruments vis-a-vis Group Executive Management

https://report.emmi.com/2025/en/?p=2305#Kapitel-3.7

 

2–13 Delegation of responsibility for managing impacts

The year at Emmi 2025, Letter to Shareholders

https://report.emmi.com/2025/en/?p=2280

 

 

 

 

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

CG 2025, Board of Directors, Definition of responsibilities between the Board of Directors and Group Executive Management

https://report.emmi.com/2025/en/?p=2305#Kapitel-3.6

 

 

 

 

2–15 Conflicts of interest

CG 2025, Board of Directors, Internal organisation, Working methods of the Board of Directors and its committees

https://report.emmi.com/2025/en/?p=2305#Kapitel-3.5.3

 

 

 

 

2–16 Communication of critical concerns

CG 2025, Board of Directors, Information and control instruments vis-a-vis Group Executive Management

https://report.emmi.com/2025/en/?p=2305#Kapitel-3.7

 

 

 

 

2–17 Collective knowledge of the highest governance body

CG 2025, Board of Directors, Professional background and other activities and interests

https://report.emmi.com/2025/en/?p=2305#Kapitel-3.2

 

 

 

 

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

CG 2025, Board of Directors, Internal organisation, Allocation of duties within the Board of Directors

https://report.emmi.com/2025/en/?p=2305#Kapitel-3.5

 

 

 

 

2–19 Remuneration policies

RR 2025, Remuneration system, Remuneration components

https://report.emmi.com/2025/en/?p=2265#Kapitel-2.1

 

 

 

 

RR 2025, Remuneration system, Remuneration of Group Executive Management

https://report.emmi.com/2025/en/?p=2265#Kapitel-2.3

 

2–20 Process to determine remuneration

RR 2025, Responsibilities and definition process

https://report.emmi.com/2025/en/?p=2271

 

 

 

 

2–21 Annual total compensation ratio

 

 

All required information

Restrictions due to a duty of confidentiality

The Emmi Group regards all required information as confidential company information.

 

2–22 Statement on sustainable development strategy

The year at Emmi 2025, Letter to Shareholders

https://report.emmi.com/2025/en/?p=2280

 

 

 

 

2–23 Policy commitments

SR 2025, MT, Responsible sourcing, Management approach and goals

https://report.emmi.com/2025/en/?p=2219#sr-3.9.2

 

 

 

 

2–24 Embedding policy commitments

SR 2025, MT, Responsible sourcing, Management approach and goals

https://report.emmi.com/2025/en/?p=2219#sr-3.9.2

 

 

 

 

2–25 Processes to remediate negative impacts

SR 2025, MT, Responsible sourcing, Management approach and goals

https://report.emmi.com/2025/en/?p=2219#sr-3.9.2

 

 

 

 

2–26 Mechanisms for seeking advice and raising concerns

SR 2025, MT, Responsible sourcing, Management approach and goals

https://report.emmi.com/2025/en/?p=2219#sr-3.9.2

 

 

 

 

2–27 Compliance with laws and regulations

 

 

All required information

Restrictions due to a duty of confidentiality

The Emmi Group regards all required information as confidential company information.

 

2–28 Membership associations

SR 2025, The Emmi sustainability model, Memberships of associations and interest groups

https://report.emmi.com/2025/en/?p=2232#sr-1.5

 

 

 

 

2–29 Approach to stakeholder engagement

The year at Emmi 2025, We are Emmi

https://report.emmi.com/2025/en/?p=2290

 

 

 

 

SR 2025, Sustainability model of the Emmi Group, Sustainability governance model

https://report.emmi.com/2025/en/?p=2232#sr-1.3

 

Emmi stakeholder approach

https://group.emmi.com/che/en/sustainability/esg-expert-corner

 

2–30 Collective bargaining agreements

SR 2025, MT, Responsibility in business conduct, Developments in the year under review

https://report.emmi.com/2025/en/?p=2222#sr-3.11.3

b. Determination of working and employment conditions

 

This information is currently not available. A future evaluation will be examined.

Material topics

 

 

 

 

 

 

GRI 3: Material topics 2021

3–1 Process to determine material topics

SR 2025, Derivation of the material reporting topics

https://report.emmi.com/2025/en/?p=2217

3–2 List of material topics

SR 2025, Derivation of the material reporting topics, List of material topics

https://report.emmi.com/2025/en/?p=2217#sr-2.1

Economic performance

 

 

 

 

 

 

GRI 3: Material topics 2021

3–3 Management of material topics

SR 2025, MT, Economic performance, Impact on the environment and society, and opportunities and risks

https://report.emmi.com/2025/en/?p=2304#sr-3.1.1

 

 

 

SR 2025, MT, Economic performance, Management approach and goals

https://report.emmi.com/2025/en/?p=2304#sr-3.1.2

SR 2025, MT, Economic performance, Developments in the year under review

https://report.emmi.com/2025/en/?p=2304#sr-3.1.3

GRI 201: Economic performance 2016

201–1 Direct economic value generated and distributed

SR 2025, MT, Economic performance, Developments in the year under review

https://report.emmi.com/2025/en/?p=2304#sr-3.1.3

a. and b. Breakdown by region a. ii. Investments at local level

a. and b. Restrictions due to a duty of confidentiality a. ii. Information not available/incomplete

a. and b. For competitive reasons, the Emmi Group does not publish any regional key figures. a. ii. Grants and donations (under investments at communal level) are currently not recognised separately and therefore cannot be reported on a consolidated basis for the Emmi Group.The Emmi Group will continue to refrain from collecting this information in future, as it expects to switch its sustainability reporting to the EU standard ESRS in line with EU guidelines (CSRD). Based on current knowledge, this information is not mandatory under ESRS.

201–3 Defined benefit plan obligations and other retirement plans

FR 2025, Consolidated Financial Statements of Emmi Group, Notes to the Consolidated Financial Statements, Employee benefit schemes

https://report.emmi.com/2025/en/?p=2251#kapitel20

d. and e. Percentage of salary and level of participation in pension plans

Information not available/incomplete

The Emmi Group publishes its financial report in accordance with Swiss GAAP FER, which does not require the disclosure of this information.

201–4 Financial assistance received from government

FR 2025, Consolidated Financial Statements of Emmi Group, Notes to the Consolidated Financial Statements, Government grants

https://report.emmi.com/2025/en/?p=2249#kapitel25

 

 

 

 

No state participates in the shareholding structure.

 

Sustainable dairy

 

 

 

 

 

 

GRI 3: Material topics 2021

3–3 Management of material topics

SR 2025, MT, Sustainable dairy, Impact on the environment and society, and opportunities and risks

https://report.emmi.com/2025/en/?p=2308#sr-3.2.1

 

 

 

SR 2025, MT, Sustainable dairy, Management approach and goals

https://report.emmi.com/2025/en/?p=2308#sr-3.2.2

SR 2025, MT, Sustainable dairy, Developments in the year under review

https://report.emmi.com/2025/en/?p=2308#sr-3.2.3

Own key figure: proportion of “Sustainable Swiss Milk”

SR 2025, MT, Sustainable dairy, Developments in the year under review

https://report.emmi.com/2025/en/?p=2308#sr-3.2.3

Own key figure: proportion of processed label milk international

SR 2025, MT, Sustainable dairy, Developments in the year under review

https://report.emmi.com/2025/en/?p=2308#sr-3.2.3

Nutrition, product quality and safety

 

 

 

 

 

 

GRI 3: Material topics 2021

3–3 Management of material topics

SR 2025, MT, Nutrition, product quality and safety, Impact on the environment and society, and opportunities and risks

https://report.emmi.com/2025/en/?p=2303#sr-3.3.1

 

 

 

 

SR 2025, MT, Nutrition, product quality and safety, Management approach and goals

https://report.emmi.com/2025/en/?p=2303#sr-3.3.2

 

SR 2025, MT, Nutrition, product quality and safety, Developments in the year under review

https://report.emmi.com/2025/en/?p=2303#sr-3.3.3

GRI 416: Customer health and safety 2016

416–1 Assessment of the health and safety impacts of product and service categories

 

 

All required information

Restrictions due to a duty of confidentiality

For competitive reasons, the Emmi Group does not publish key figures on product quality or safety at Group level. Key figures for division Switzerland are disclosed.

416–2 Incidents of non-compliance concerning the health and safety impacts of products and services

 

 

All required information

Restrictions due to a duty of confidentiality

For competitive reasons, the Emmi Group does not publish key figures on product quality or safety at Group level. Key figures for division Switzerland are disclosed.

GRI 417: Marketing and labelling 2016

417–1 Requirements for product and service information and labeling

 

 

All required information

Restrictions due to a duty of confidentiality

For competitive reasons, the Emmi Group does not publish key figures on product quality or safety at Group level. Key figures for division Switzerland are disclosed.

417–2 Incidents of non-compliance concerning product and service information and labeling

 

 

All required information

Restrictions due to a duty of confidentiality

For competitive reasons, the Emmi Group does not publish key figures on product quality or safety at Group level. Key figures for division Switzerland are disclosed.

417–3 Incidents of non-compliance concerning marketing communications

 

 

All required information

Restrictions due to a duty of confidentiality

For competitive reasons, the Emmi Group does not publish key figures on product quality or safety at Group level. Key figures for division Switzerland are disclosed.

Developing employees

 

 

 

 

 

 

GRI 3: Material topics 2021

3–3 Management of material topics

SR 2025, MT, Developing employees, Impact on the environment and society, and opportunities and risks

https://report.emmi.com/2025/en/?p=2216#sr-3.4.1

 

 

 

 

SR 2025, MT, Developing employees, Management approach and goals

https://report.emmi.com/2025/en/?p=2216#sr-3.4.2

 

SR 2025, MT, Developing employees, Developments in the year under review

https://report.emmi.com/2025/en/?p=2216#sr-3.4.3

GRI 404: Training and education 2016

404–1 Average hours of training per year per employee

SR 2025, MT, Developing employees, Developments in the year under review

https://report.emmi.com/2025/en/?p=2216#sr-3.4.3

a. ii. Employee category

Information not available/incomplete

The Emmi Group will continue to refrain from collecting this information in future, as it expects to switch its sustainability reporting to the EU standard ESRS in line with EU guidelines (CSRD). Based on current knowledge, this information is not mandatory under ESRS.

404–2 Programs for upgrading employee skills and transition assistance programs

SR 2025, MT, Developing employees, Management approach and goals

https://report.emmi.com/2025/en/?p=2216#sr-3.4.2

 

 

 

 

SR 2025, MT, Developing employees, Developments in the year under review

https://report.emmi.com/2025/en/?p=2216#sr-3.4.3

404–3 Percentage of employees receiving regular performance and career development reviews

SR 2025, MT, Developing employees, Developments in the year under review

https://report.emmi.com/2025/en/?p=2216#sr-3.4.3

a. Employee category by function

Information not available/incomplete

The Emmi Group breaks down the employee category by hierarchical levels for this key figure. The Emmi Group will continue to refrain from breaking down by function in future, as it expects to switch its sustainability reporting to the EU standard ESRS in line with EU guidelines (CSRD). Based on current knowledge, this information is not mandatory under ESRS.

Reducing emissions

 

 

 

 

 

 

GRI 3: Material topics 2021

3–3 Management of material topics

SR 2025, MT, Reducing emissions, Strategy

https://report.emmi.com/2025/en/?p=2316#sr-3.5.2

 

 

 

SR 2025, MT, Reducing emissions, Risk management

https://report.emmi.com/2025/en/?p=2316#sr-3.5.3

SR 2025, MT, Reducing emissions, Metrics, goals and measures

https://report.emmi.com/2025/en/?p=2316#sr-3.5.4

GRI 201: Economic performance 2016

201–2 Financial implications and other risks and opportunities due to climate change

SR 2025, MT, Reducing emissions, Strategy

https://report.emmi.com/2025/en/?p=2316#sr-3.5.2

 

 

 

GRI 302: Energy 2016

302–1 Energy consumption within the organization

SR 2025, MT, Reducing emissions, Metrics, goals and measures

https://report.emmi.com/2025/en/?p=2316#sr-3.5.4

Energy consumption within the organisation c. In joules, watt hours or multiples of units, the total value for: i. Power consumption ii. Thermal energy consumption iii. Cooling energy consumption iv. Steam consumption

Information not available/incomplete

The current breakdown of energy consumption does not yet meet all GRI requirements. Cooling energy is included in the electricity category and thermal energy in the steam category. However, the Emmi Group will continue to refrain from breaking down this information in accordance with GRI standards, as it expects to switch its sustainability reporting to the EU standard ESRS in line with EU guidelines (CSRD). ESRS requires a different breakdown to GRI standards.

302–2 Energy consumption outside of the organization

 

 

All required information

Information not available/incomplete

The Emmi Group does not currently report the data for energy separately. Emmi works with emission factors outside the organisation. Total consumption can therefore be reported for 305–3. However, energy consumption cannot be specified in a more granular manner at this point in time.

302–3 Energy intensity

SR 2025, MT, Reducing emissions, Metrics, goals and measures

https://report.emmi.com/2025/en/?p=2316#sr-3.5.4

 

 

 

302–4 Reduction of energy consumption

SR 2025, MT, Reducing emissions, Metrics, goals and measures

https://report.emmi.com/2025/en/?p=2316#sr-3.5.4

 

 

 

302–5 Reductions in energy requirements of products and services

 

 

All required information

Not applicable

The Emmi Group does not sell any products that consume energy in their use phase.

GRI 305: Emissions 2016

305–1 Direct (Scope 1) GHG emissions

SR 2025, MT, Reducing emissions, Metrics, goals and measures

https://report.emmi.com/2025/en/?p=2316#sr-3.5.4

 

 

 

305–2 Energy indirect (Scope 2) GHG emissions

SR 2025, MT, Reducing emissions, Metrics, goals and measures

https://report.emmi.com/2025/en/?p=2316#sr-3.5.4

 

 

 

305–3 Other indirect (Scope 3) GHG emissions

SR 2025, MT, Reducing emissions, Metrics, goals and measures

https://report.emmi.com/2025/en/?p=2316#sr-3.5.4

c. Biogenic CO2 emissions in tonnes of CO2 equivalent

Information not available/incomplete

There is currently no reliable data basis for the publication of biogenic CO2 emissions (Scope 3).

305–4 GHG emissions intensity

SR 2025, MT, Reducing emissions, Metrics, goals and measures

https://report.emmi.com/2025/en/?p=2316#sr-3.5.4

 

 

 

305–5 Reduction of GHG emissions

SR 2025, MT, Reducing emissions, Metrics, goals and measures

https://report.emmi.com/2025/en/?p=2316#sr-3.5.4

 

 

 

305–6 Emissions of ozone-depleting substances (ODS)

 

 

All required information

Information not available/incomplete

The Emmi Group will continue to refrain from collecting this information in future, as it expects to switch its sustainability reporting to the EU standard ESRS in line with EU guidelines (CSRD). Based on current knowledge, this information is not mandatory under ESRS.

305–7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

 

 

All required information

Not applicable

This is not a material issue for the Emmi Group, as no relevant emissions are generated in these categories.

Reducing water use

 

 

 

 

 

 

GRI 3: Material topics 2021

3–3 Management of material topics

SR 2025, MT, Reducing water use, Impact on the environment and society, and opportunities and risks

https://report.emmi.com/2025/en/?p=2307#sr-3.6.1

 

 

 

SR 2025, MT, Reducing water use, Management approach and goals

https://report.emmi.com/2025/en/?p=2307#sr-3.6.2

SR 2025, MT, Reducing water use, Developments in the year under review

https://report.emmi.com/2025/en/?p=2307#sr-3.6.3

GRI 303: Water and wastewater 2018

303–1 Interactions with water as a shared resource

SR 2025, MT, Reducing water use

https://report.emmi.com/2025/en/?p=2307

 

 

 

 

SR 2025, MT, Reducing water use, Management approach and goals

https://report.emmi.com/2025/en/?p=2307#sr-3.6.2

303–2 Management of water discharge-related impacts

 

 

All required information

Information not available/incomplete

No consolidated information is currently available for the Emmi Group.

303–3 Water withdrawal

SR 2025, MT, Reducing water use, Developments in the year under review

https://report.emmi.com/2025/en/?p=2307#sr-3.6.3

a., b. and c. Breakdown of total quantity by source

Information not available/incomplete

A breakdown of water extraction data by source is currently not possible at Group level. According to current planning, this is to be adjusted in the future, in conjunction with a change of system. The Emmi definition of “water consumption” corresponds to the definition of “water extraction” in accordance with GRI standards 2021, GRI 303.

303–4 Water discharge

 

 

All required information

Information not available/incomplete

No consolidated information is currently available here for the Emmi Group. According to the current plan, it should be possible to communicate this data in the future, together with a change of system.

303–5 Water consumption

 

 

All required information

Information not available/incomplete

No consolidated information on water consumption in accordance with GRI is currently available for the Emmi Group. According to the current plan, it should be possible to communicate this data in the future, together with a change of system. The Emmi definition of “water consumption” corresponds to the definition of “water extraction” in accordance with GRI standards 2021, GRI 303.

Packaging

 

 

 

 

 

 

GRI 3: Material topics 2021

3–3 Management of material topics

SR 2025, MT, Packaging, Impact on the environment and society, and opportunities and risks

https://report.emmi.com/2025/en/?p=2221#sr-3.7.1

 

 

 

SR 2025, MT, Packaging, Management approach and goals

https://report.emmi.com/2025/en/?p=2221#sr-3.7.2

SR 2025, MT, Packaging, Developments in the year under review

https://report.emmi.com/2025/en/?p=2221#sr-3.7.3

GRI 301: Materials 2016

301–1 Materials used by weight or volume

 

 

All required information

Information not available/incomplete

The Emmi Group currently has no consolidated data available here. Key figures are already being disclosed for Switzerland, Spain and Italy.

301–2 Recycled input materials used

 

 

All required information

Information not available/incomplete

The Emmi Group currently has no consolidated data available here. Key figures are already being disclosed for Switzerland, Spain and Italy.

301–3 Reclaimed products and their packaging materials

 

 

All required information

Not applicable

As a food manufacturer, the Emmi Group cannot recycle its products. This does not apply to a negligible quantity of glass bottles (packaging material) in Switzerland.

Own key figure: percentage of recyclable materials

SR 2025, MT, Packaging, Developments in the year under review

https://report.emmi.com/2025/en/?p=2221#sr-3.7.3

 

 

 

Occupational health and safety

 

 

 

 

 

 

GRI 3: Material topics 2021

3–3 Management of material topics

SR 2025, MT, Occupational health and safety, Impact on the environment and society, and opportunities and risks

https://report.emmi.com/2025/en/?p=2218#sr-3.8.1

 

 

 

SR 2025, MT, Occupational health and safety, Management approach and goals

https://report.emmi.com/2025/en/?p=2218#sr-3.8.2

SR 2025, MT, Occupational health and safety, Developments in the year under review

https://report.emmi.com/2025/en/?p=2218#sr-3.8.3

GRI 403: Occupational health and safety 2018

403–1 Occupational health and safety management system

SR 2025, MT, Occupational health and safety, Management approach and goals

https://report.emmi.com/2025/en/?p=2218#sr-3.8.2

 

 

 

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

SR 2025, MT, Occupational health and safety, Management approach and goals

https://report.emmi.com/2025/en/?p=2218#sr-3.8.2

 

 

 

403–3 Occupational health services

SR 2025, MT, Occupational health and safety, Management approach and goals

https://report.emmi.com/2025/en/?p=2218#sr-3.8.2

 

 

 

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

SR 2025, MT, Occupational health and safety, Management approach and goals

https://report.emmi.com/2025/en/?p=2218#sr-3.8.2

 

 

 

403–5 Worker training on occupational health and safety

SR 2025, MT, Occupational health and safety, Management approach and goals

https://report.emmi.com/2025/en/?p=2218#sr-3.8.2

 

 

 

403–6 Promotion of worker health

SR 2025, MT, Occupational health and safety, Management approach and goals

https://report.emmi.com/2025/en/?p=2218#sr-3.8.2

 

 

 

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

SR 2025, MT, Occupational health and safety, Management approach and goals

https://report.emmi.com/2025/en/?p=2218#sr-3.8.2

 

 

 

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

SR 2025, MT, Occupational health and safety, Developments in the year under review

https://report.emmi.com/2025/en/?p=2218#sr-3.8.3

No information for workers who are not employees

Legal prohibitions

Data collection and analysis are not possible for workers who are not employees due to data protection regulations.

403–9 Work-related injuries

SR 2025, MT, Occupational health and safety, Developments in the year under review

https://report.emmi.com/2025/en/?p=2218#sr-3.8.3

b. For all workers who are not employees but whose work and/or workplace is controlled by the organisation c.The work-related hazards that pose a risk of high-consequence injury

b. Legal prohibitions c. Information not available/incomplete

Data collection and analysis are not possible for workers who are not employees due to data protection regulations. c. The Emmi Group does not currently have the corresponding data available. The collection will be reviewed for the coming reporting period.

403–10 Work-related ill health

 

 

a. For all employees iii. The main types of work-related illness b. For all workers who are not employees but whose work and/or workplace is controlled by the organisation c. Work-related hazards involving a risk of illness

a. iii. and c. Information not available/incomplete b. Legal prohibitions

a. iii. and c. The Emmi Group will continue to refrain from collecting this information in future, as it expects to switch its sustainability reporting to the EU standard ESRS in line with EU guidelines (CSRD). Based on current knowledge, this information is not mandatory under ESRS. b. Data collection and analysis are not possible for workers who are not employees due to data protection regulations.

Responsible sourcing

 

 

 

 

 

 

GRI 3: Material topics 2021

3–3 Management of material topics

SR 2025, MT, Responsible sourcing, Impact on the environment and society, and opportunities and risks

https://report.emmi.com/2025/en/?p=2219#sr-3.9.1

 

 

 

SR 2025, MT, Responsible sourcing, Management approach and goals

https://report.emmi.com/2025/en/?p=2219#sr-3.9.2

SR 2025, MT, Responsible sourcing, Developments in the year under review

https://report.emmi.com/2025/en/?p=2219#sr-3.9.3

GRI 408: Child labour 2016

408–1 Operations and suppliers at significant risk for incidents of child labour

SR 2025, MT, Responsible sourcing, Management approach and goals

https://report.emmi.com/2025/en/?p=2219#sr-3.9.2

 

 

 

Food waste

 

 

 

 

 

 

GRI 3: Material topics 2021

3–3 Management of material topics

SR 2025, MT, Food waste, Impact on the environment and society, and opportunities and risks

https://report.emmi.com/2025/en/?p=2220#sr-3.10.1

 

 

 

 

SR 2025, MT, Food waste, Management approach and goals

https://report.emmi.com/2025/en/?p=2220#sr-3.10.2

 

SR 2025, MT, Food waste, Developments in the year under review

https://report.emmi.com/2025/en/?p=2220#sr-3.10.3

 

Own key figure: food waste (dry matter)

SR 2025, MT, Food waste, Developments in the year under review

https://report.emmi.com/2025/en/?p=2220#sr-3.10.3

 

 

 

Responsible business conduct

 

 

 

 

 

 

GRI 3: Material topics 2021

3–3 Management of material topics

SR 2025, MT, Responsible business conduct, Impact on the environment and society, and opportunities and risks

https://report.emmi.com/2025/en/?p=2222#sr-3.11.1

 

 

 

 

SR 2025, MT, Responsible business conduct, Management approach and goals

https://report.emmi.com/2025/en/?p=2222#sr-3.11.2

 

SR 2025, MT, Responsible business conduct, Developments in the year under review

https://report.emmi.com/2025/en/?p=2222#sr-3.11.3

GRI 205: Anti-corruption 2016

205–1 Operations assessed for risks related to corruption

SR 2025, MT, Responsible business conduct, Developments in the year under review

https://report.emmi.com/2025/en/?p=2222#sr-3.11.3

 

 

 

205–2 Communication and training about anti-corruption policies and procedures

 

 

All required information

Information not available/incomplete

No consolidated information is currently available here for the Emmi Group.

205–3 Confirmed incidents of corruption and actions taken

SR 2025, MT, Responsible business conduct, Developments in the year under review

https://report.emmi.com/2025/en/?p=2222#sr-3.11.3

 

 

 

GRI 206: Anti-competitive behaviour 2016

206–1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

SR 2025, MT, Responsible business conduct, Developments in the year under review

https://report.emmi.com/2025/en/?p=2222#sr-3.11.3

 

 

 

Waste

 

 

 

 

 

 

GRI 3: Material topics 2021

3–3 Management of material topics

SR 2025, MT, Waste, Impact on the environment and society, and opportunities and risks

https://report.emmi.com/2025/en/?p=2224#sr-3.12.1

 

 

 

SR 2025, MT, Waste, Management approach and goals

https://report.emmi.com/2025/en/?p=2224#sr-3.12.2

SR 2025, MT, Waste, Developments in the year under revie

https://report.emmi.com/2025/en/?p=2224#sr-3.12.3

GRI 306: Waste 2020

306–1 Waste generation and significant waste-related impacts

 

 

All required information upstream or downstream in own value chain

Information not available/incomplete

There is currently no comprehensive presentation of waste in the upstream or downstream steps of the value chain. The Emmi Group will continue to refrain from collecting this information in future, as it expects to switch its sustainability reporting to the EU standard ESRS in line with EU guidelines (CSRD). Based on current knowledge, this information is not mandatory under ESRS.

306–2 Management of significant waste-related impacts

SR 2025, MT, Packaging, Management approach and goals

https://report.emmi.com/2025/en/?p=2221#sr-3.7.2

All required information upstream or downstream in own value chain

Information not available/incomplete

Partial omission: There is currently no comprehensive presentation of waste in the upstream or downstream steps of the value chain. The Emmi Group will continue to refrain from collecting this information in future, as it expects to switch its sustainability reporting to the EU standard ESRS in line with EU guidelines (CSRD). Based on current knowledge, this information is not mandatory under ESRS.

 

SR 2025, MT, Food waste, Developments in the year under review

https://report.emmi.com/2025/en/?p=2220#sr-3.10.3

 

 

306–3 Waste generated

SR 2025, MT, Waste, Developments in the year under review

https://report.emmi.com/2025/en/?p=2224#sr-3.12.3

a. Breakdown by composition of waste b. Contextual information for breakdown

Information not available/incomplete

Partial omission: No consolidated information on the composition of waste is currently available for the Emmi Group. Only data from division Switzerland is currently available for food waste.

306–4 Waste diverted from disposal

SR 2025, MT, Food waste, Developments in the year under review

https://report.emmi.com/2025/en/?p=2220#sr-3.10.3

All required information except the total weight of waste diverted from disposal and information on food waste as part of waste diverted from disposal.

Information not available/incomplete

Partial omission: No consolidated information on the composition of waste (food wase) is currently available for the Emmi Group. The categories “hazardous waste”, “processing for recycling” and “recycling” are not relevant for the Emmi Group within food waste.

306–5 Waste directed for disposal

SR 2025, MT, Waste, Developments in the year under review

https://report.emmi.com/2025/en/?p=2224#sr-3.12.3

All required information

Information not available/incomplete

Partial omission: Separate categories for hazardous and non-hazardous waste in accordance with GRI are not currently recorded. Hazardous waste is classified as hazardous waste at the Emmi Group. Details on hazardous waste are explained in the relevant section.