GRI content index

2-1

Organizational details

Annual Report 2023, Note 1 to the Consolidated Financial Statements

Annual Report 2023, Addresses of the Lindt & Sprüngli Group

2-2

Entities included in the organization’s sustainability reporting

Basis of preparation

Lindt & Sprüngli reporting criteria

Annual Report 2023, Note 1 to the Consolidated Financial Statements

2-3

Reporting period, frequency and contact point

Basis of preparation

2-4

Restatements of information

Basis of preparation – Data collection, methodologies and restatements

KPIs – Business integrity and human rights

KPIs – Improving livelihoods

KPIs – Contributing to an intact environment

SASB reference: FB-PF-260a.2

2-5

External assurance

Basis of preparation

Assurance report

2-6

Activities, value chain, and other business relationships

Business model

Annual Report 2023, Note 1 to the Consolidated Financial Statements

2-7

Employees

KPIs – Performing together – General employment data

KPIs – Performing together – Breakdown by permanent vs. temporary as well as by gender and by region/GRI 2-7

KPIs – Performing together – Breakdown by full-time vs. part-time as well as by gender and by region/GRI 2-7

KPIs – Performing together – Non-guaranteed hours employees (breakdown by gender and by region/GRI 2-7)

For this KPI, the age of the employees at the end of the year is applied.

2-8

Workers who are not employees

Enabling and motivating working environment – Employee satisfaction and development

KPIs – Performing together – Workers who are not employees/GRI 2-8)

KPIs – Improving livelihoods – Rural Development – Farming Program

Workers who are not employees include third-party relationship or direct consulting contracts, self-employed workers, and temporary workers that are provided by personnel agency.

Farming Program employees are reported separately in the Farming Program KPI table.

2-9

Governance structure and composition

Annual Report 2023, Corporate Governance

Sustainability governance structure

Lindt & Sprüngli Group Organizational Regulations and Committee Charters

2-10

Nomination and selection of the highest governance body

Annual Report 2023, Board of Directors

Sustainability governance structure

2-11

Chair of the highest governance body

Annual Report 2023, Internal organization

2-12

Role of the highest governance body in overseeing the management of impacts

Annual Report 2023, Allocation of competences

Sustainability governance structure

Lindt & Sprüngli Group Organizational Regulations and Committee Charters

2-13

Delegation of responsibility for managing impacts

Sustainability governance structure

2-14

Role of the highest governance body in sustainability reporting

Sustainability governance structure

Basis of preparation – Internal review and approval

Annual Report 2023, Committees of the Board of Directors

SASB reference: FB-PF-260a.2

2-15

Conflicts of interest

Annual Report 2023, Conflicts of interest

2-16

Communication of critical concerns

Annual Report 2023, Information and control instruments

2-17

Collective knowledge of the highest governance body

Annual Report 2023, Board of Directors

2-18

Evaluation of the performance of the highest governance body

Annual Report 2023, Committees of the Board of Directors

2-19

Remuneration policies

Annual Report 2023, Compensation Report

2-20

Process to determine remuneration

Annual Report 2023, Compensation Governance

2-22

Statement on sustainable development strategy

Foreword from the Chairman and CEO

2-23

Policy commitments

Business integrity and human rights – How we care

Respecting human rights – Policy commitment and management

Improving livelihoods – How we care

Contributing to an intact environment – How we care

Performing together – How we care

Delighting consumers – How we care

2-24

Embedding policy commitments

Business integrity and human rights – How we care

Business integrity

Improving livelihoods – How we care

Contributing to an intact environment – How we care

Performing together – How we care

Delighting consumers – How we care

2-25

Processes to remediate negative impacts

Business integrity – Speak Up – our grievance mechanism

Respecting human rights – 4. Ensuring access to effective remedy

2-26

Mechanisms for seeking advice and raising concerns

Business integrity – Speak Up – our grievance mechanism

2-27

Compliance with laws and regulations

Business integrity – Compliance organization

KPIs – Business integrity and human rights – Compliance with laws and regulations

2-28

Membership associations

Lindt & Sprüngli Sustainability Memberships & Partnerships

2-29

Approach to stakeholder engagement

Stakeholder engagement

2-30

Collective bargaining agreements

KPIs – Performing together – General employment data

Enabling and motivating working environment – Employment and labor relations

3-1

Process to determine material topics

Our material topics

SASB reference: FB-PF-260a.2

3-2

List of material topics

Our material topics

SASB reference: FB-PF-260a.2

3-3

Management of material topics

Sustainability governance structure

3-3

Management of material topics

Risk management – Regulatory environment

3-3

Management of material topics

Business integrity and human rights – Why we care

Business integrity and human rights – How we care

Business integrity

205-2

Communication and training about anti-corruption policies and procedures

Business integrity – Respect for fair competition

KPIs – Business integrity and human rights – Training on anti-corruption

Governance body members include Board members of Chocoladefabriken Lindt & Sprüngli AG and all subsidiaries.

Manufacturing indirect includes all employees in the following functions: Purchasing and Ordering, Production Management, Scheduling and Planning, Co-packaging and Co-manufacturing, Intercompany.

Administration includes all employees in the following functions: Marketing, Finance, Human Resources, IT, General Services, Salesforce, Research and Development (R&D), and all others.

205-3

Confirmed incidents of corruption and actions taken

Business integrity – Respect for fair competition

KPIs – Business integrity and human rights – Confirmed incidents of corruption and action taken

206-1

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

Business integrity – Respect for fair competition

KPIs – Business integrity and human rights – Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

3-3

Management of material topics

Respecting human rights – Forced or compulsory labor

Respecting human rights – Child labor

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

Respecting human rights – The right to freedom of association and collective bargaining

Enabling and motivating working environment – Employment and labor relations

408-1

Operations and suppliers at significant risk for incidents of child labor

Respecting human rights – Examination for suspicion of child labor

Respecting human rights – Reducing the risk of child labor in the cocoa supply chain

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

Respecting human rights – Forced or compulsory labor

3-3

Management of material topics

Improving livelihoods – Why we care

Improving livelihoods – How we care

Responsible sourcing

Rural development

SASB reference: FB-PF-440a.2

411-1

Incidents of violations involving rights of indigenous peoples

Lindt & Sprüngli has not identified significant risk of violations of the rights of indigenous peoples.

3-3

Management of material topics

Improving livelihoods – Why we care

Improving livelihoods – How we care

Responsible sourcing

Rural development

SASB reference: FB-PF-440a.2

3-3

Management of material topics

Improving livelihoods – Why we care

Improving livelihoods – How we care

Responsible sourcing

Rural development

SASB reference: FB-PF-440a.2

3-3

Management of material topics

Improving livelihoods – Why we care

Improving livelihoods – How we care

Responsible sourcing

Rural development

SASB reference: FB-PF-440a.2

3-3

Management of material topics

Contributing to an intact environment – Why we care

Contributing to an intact environment – How we care

Conservation of biodiversity and natural ecosystems

SASB reference: FB-PF-440a.2

3-3

Management of material topics

Contributing to an intact environment – Why we care

Contributing to an intact environment – How we care

Climate

305-1

Direct (Scope 1) GHG emissions

Climate – Our carbon footprint

KPIs – Contributing to an intact environment – Climate

305-2

Energy indirect (Scope 2) GHG emissions

Climate – Our carbon footprint

KPIs – Contributing to an intact environment – Climate

305-3

Other indirect (Scope 3) GHG emissions

Climate – Our carbon footprint

KPIs – Contributing to an intact environment – Climate

302-1

Energy consumption within the organization

Climate – Our carbon footprint

KPIs – Contributing to an intact environment – Climate

2022 data restated due to disclosure boundary update, it now includes all energy consumed (sold for the entire Group) including estimates for warehouses and stores.

SASB reference: FB-PF-130a.1 (partial disclosure – excluded (2) % grid electricity)

3-3

Management of material topics

Contributing to an intact environment – Why we care

Contributing to an intact environment – How we care

Packaging

306-1

Waste generation and significant waste-related impacts

Water and waste – Loss of semi-finished products

306-2

Management of significant waste-related impacts

Water and waste – Loss of semi-finished products

3-3

Management of material topics

Contributing to an intact environment – Why we care

Contributing to an intact environment – How we care

Water and waste

303-1

Interactions with water as a shared resource

Water and waste – Water management

303-2

Management of water discharge-related impacts

Water and waste – Water management

3-3

Management of material topics

Performing together – Why we care

Performing together – How we care

Occupational health and safety (OHS)

403-1

Occupational health and safety management system

Occupational health and safety (OHS)

403-2

Hazard identification, risk assessment, and incident investigation

Occupational health and safety (OHS)

403-3

Occupational health services

Occupational health and safety (OHS)

403-4

Worker participation, consultation, and communication on occupational health and safety

Occupational health and safety (OHS)

403-5

Worker training on occupational health and safety

Occupational health and safety (OHS)

403-7

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

Occupational health and safety (OHS)

403-9

Work-related injuries

Occupational health and safety (OHS)

Data has not been reported in 2023 due to various data collection and methodology revisions in 2023.

3-3

Management of material topics

Performing together – Why we care

Performing together – How we care

Enabling and motivating working environment – Diversity, equity, and inclusion

Enabling and motivating working environment – Discrimination and equal opportunities

405-1

Diversity of governance bodies and employees

Enabling and motivating working environment – Diversity, equity, and inclusion

KPIs – Performing together – Diversity of employees

KPIs – Performing together – Diversity of employees (breakdown by gender, employee category and age group/GRI 405-1)

KPIs – Performing together – Diversity of governance bodies during the reporting period (GRI 405-1)

For this KPI, the age of the employees at the end of the year is applied.

Definitions of “Senior Management” and “Middle Management” are included in the Lindt & Sprüngli reporting criteria .

SASB reference: FB-PF-260a.2

406-1

Incidents of discrimination and corrective actions taken

Enabling and motivating working environment – Discrimination and equal opportunities

KPIs – Performing together – Non-discrimination

Legal cases and incidents reported via the Speak Up line

SASB reference: FB-PF-260a.2

3-3

Management of material topics

Performing together – Why we care

Performing together – How we care

Enabling and motivating working environment – Employee satisfaction and development

404-1

Average hours of training per year per employee

Enabling and motivating working environment – Employee satisfaction and development

SASB reference: FB-PF-260a.2

404-2

Programs for upgrading employee skills and transition assistance programs

Enabling and motivating working environment – Employee satisfaction and development

404-3

Percentage of employees receiving regular performance and career development reviews

Enabling and motivating working environment – Employee satisfaction and development

KPIs – Performing together – Training and education

KPIs – Performing together – Proportion of employees as a percentage of total employees receiving regular performance and career development reviews during the reporting period (breakdown by gender and department/GRI 404-3)

KPIs – Performing together – Proportion of Manufacturing & Retail employees or employees of all other departments as a percentage of total employees receiving regular performance and career development reviews during the reporting period

3-3

Management of material topics

Performing together – Why we care

Performing together – How we care

Enabling and motivating working environment – Employment and labor relations

401-1

New employee hires and employee turnover

Enabling and motivating working environment – Employee satisfaction and development

KPIs – Performing together – Employment

KPIs – Performing together – Total new employee hires during the reporting period (breakdown by age group, gender and region/GRI 401-1)

KPIs – Performing together – Total employee turnover during the reporting period (breakdown by age group, gender and region/GRI 401-1)

For more information also see our Supplier Code of Conduct .

For this KPI, the age of the employees at the end of the year is applied.

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

Enabling and motivating working environment – Employment and labor relations

401-3

Parental leave

KPIs – Performing together – Parental leave (GRI 401-3)

SASB reference: FB-PF-260a.2

3-3

Management of material topics

Delighting consumers – Why we care

Delighting consumers – How we care

Product quality and product safety

416-2

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

Product quality and product safety – Maintaining quality and safety globally

KPIs – Delighting consumers – Product quality and product safety

SASB reference: FB-PF-250a.3; FB-PF-250a.4

3-3

Management of material topics

Delighting consumers – Why we care

Delighting consumers – How we care

Transparent and responsible communication

417-2

Incidents of non-compliance concerning product and service information and labeling

Transparent and responsible communication

KPIs – Delighting consumers – Transparent and responsible communication

SASB reference: FB-PF-270a.3

417-3

Incidents of non-compliance concerning marketing communications

Transparent and responsible communication

KPIs – Delighting consumers – Transparent and responsible communication

SASB reference: FB-PF-270a.4