Disclosures in accordance with Art. 964b Swiss Code of Obligations

The table below shows the disclosures reported in accordance with the requirements of Art. 964b of the Swiss Code of Obligations (Swiss CO). The shareholder vote on the non-financial matter report, as required by Article 964c CO, is on the content outlined in the sections referred to in the table.

Applying Art. 964b of the Swiss Code of Obligations, the topics listed below were identified as being material under the Swiss CO. Based on Swiss CO Art. 964b paragraph 1, Lindt & Sprüngli considers all topics in scope for non-financial reporting that are material from an impact and financial perspective (see materiality matrix). As combating corruption is explicitly mentioned in Art. 964b, Business ethics and integrity has been included, although it does not meet the defined materiality threshold requirements. This results in eleven Swiss CO relevant topics being outlined in the materiality matrix and the index below. These include the most relevant environmental, social, and employee-related matters, as well as those concerning respect for human rights and combating corruption.

General requirements

Topic	Location	KPIs
Materiality assessment	Our material topics	N.A.
Business model	Our business model	N.A.
Concepts/policies (incl. due diligence applied), measures	“How we care” paragraphs in all chapters and Swiss CO relevant topic chapters (see below)	N.A.
Risks related to non-financial matters	Risk management “Why we care” paragraphs in all chapters	N.A.
References to national, European or international regulations	Basis of preparation – Reporting regulation and frameworks applied GRI content index	N.A.
Coverage of subsidiaries	Basis of preparation – Reporting scope	N.A.

Respect for human rights

Topic	Location	KPIs
Employment and labor relations in the supply chain	Responsible sourcing Respecting human rights – The right to freedom of association and collective bargaining The topic was defined as a material topic for the first time in our last materiality analysis. This report therefore does not yet contain complete concepts and explicit KPIs for the topic. Nevertheless, some aspects of the topic can already be found in the chapters and KPIs linked.	GRI 407-1 (2016) Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
Child and forced labor in the supply chain	Explanations on due diligence with regard to child labor, as required by Swiss CO Art. 964j-l, are set out in the subchapter “Fulfillment of duty of care in accordance with Article 964j-l of the Swiss Code of Obligations”. Respecting human rights – Child labor Respecting human rights – Forced or compulsory labor	GRI 408-1 (2016) Operations and suppliers at significant risk for incidents of child labor GRI 409-1 (2016) Operations and suppliers at significant risk for incidents of forced or compulsory labor Lindt & Sprüngli KPI: Human rights Cocoa volume from risk countries where a Child Labor Monitoring and Remediation System (CLMRS) roll-out started or is implemented
Employee health, safety and wellbeing in the supply chain	Responsible sourcing The topic was defined as a material topic for the first time in our last materiality analysis. This report therefore does not yet contain complete concepts and explicit KPIs for the topic. Nevertheless, some aspects of the topic can already be found in the chapters and KPIs linked.	Lindt & Sprüngli KPI: Responsible sourcing Cocoa beans equivalent sourced through sustainability programs Lindt & Sprüngli KPI: Responsible sourcing Average EcoVadis sustainability assessment score of Lindt & Sprüngli suppliers Lindt & Sprüngli KPI: Responsible sourcing Sourced volumes of raw and packaging materials bearing significant sustainability risks covered by a responsible sourcing program

Employee-related issues

Topic		Location		KPIs
Employee health, safety and wellbeing in own operations		Occupational health and safety (OHS)		Data has not been reported in 2023 due to various data collection and methodology revisions in 2023.
Equality, diversity and inclusion in own operations		Enabling and motivating working environment – Diversity, equity, and inclusion		GRI 405-1 (2016) Diversity of governance bodies and employees UNGC CoP Performance L7 Women in senior leadership

Topic

Location

KPIs

Employee health, safety and wellbeing in own operations

Occupational health and safety (OHS)

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

Equality, diversity and inclusion in own operations

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

GRI 405-1 (2016)
Diversity of governance bodies and employees

UNGC CoP Performance L7
Women in senior leadership

Social issues

Topic		Location		KPIs
Product safety and quality		Product quality and product safety		GRI 416-2 (2016) Incidents of non-compliance concerning the health and safety impacts of products and services
Consumer health and nutrition		Transparent and responsible communication The topic was defined as a material topic for the first time in our last materiality analysis. This report therefore does not yet contain complete concepts and explicit KPIs for the topic. Nevertheless, some aspects of the topic can already be found in the chapters and KPIs linked.		GRI 417-3 (2016) Incidents of non-compliance concerning marketing communications Lindt & Sprüngli KPI: Transparent and responsible communication Rate of audit compliance with EU Pledge to avoid advertising to children

Topic

Location

KPIs

Product safety and quality

Product quality and product safety

GRI 416-2 (2016)
Incidents of non-compliance concerning the health and safety impacts of products and services

Consumer health and nutrition

Transparent and responsible communication

The topic was defined as a material topic for the first time in our last materiality analysis. This report therefore does not yet contain complete concepts and explicit KPIs for the topic. Nevertheless, some aspects of the topic can already be found in the chapters and KPIs linked.

GRI 417-3 (2016)
Incidents of non-compliance concerning marketing communications

Lindt & Sprüngli KPI: Transparent and responsible communication
Rate of audit compliance with EU Pledge to avoid advertising to children

Environmental matters

Topic	Location	KPIs
Resource use and circular economy	Packaging Water and waste - Loss of semi-finished products	Lindt & Sprüngli KPI: Packaging Total weight of packaging used Lindt & Sprüngli KPI: Packaging Packaging made from recycled materials Lindt & Sprüngli KPI: Packaging Packaging that is designed to be recyclable Lindt & Sprüngli KPI: Waste Semi-finished product waste in the production process per ton produced
Biodiversity and ecosystems	Conservation of biodiversity and natural ecosystems	Lindt & Sprüngli KPI: Biodiversity and ecosystems Cocoa beans equivalent sourced from farmers covered by a “No-Deforestation and Agroforestry Action Plan”
Emissions	Climate	GRI 305-1 (2016) Direct (Scope 1) GHG emissions GRI 305-2 (2016) Indirect (Scope 2) GHG emissions GRI 305-3 (2016) Other indirect (Scope 3) GHG emissions

Combating corruption

Topic		Location		KPIs
Business ethics and integrity		Business integrity		GRI 205-3 (2016) Confirmed incidents of corruption and action taken GRI 206-1 (2016) Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

Topic

Location

KPIs

Business ethics and integrity

Business integrity

GRI 205-3 (2016)
Confirmed incidents of corruption and action taken

GRI 206-1 (2016)
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices