GRI and ESRS content index

2-1

Organizational details

Annual Report 2024 – Note 1 to the Consolidated Financial Statements

Annual Report 2024 – Addresses of the Lindt & Sprüngli Group

2-2

Entities included in the organization’s sustainability reporting

ESRS 2 BP-1

Basis for preparation – Reporting scope

Annual Report 2024 – Note 1 to the Consolidated Financial Statements

2-3

Reporting period, frequency and contact point

Basis for preparation – Reporting period

2-4

Restatements of information

ESRS 2 BP-2

Basis for preparation – Restatement of information

SASB reference: FB-PF-260a.2

2-5

External assurance

Basis for preparation – External audit

2-6

Activities, value chain, and other business relationships

ESRS 2 SBM-1

Strategy – Our business model and value chain

2-7

Employees

ESRS S1-6

Enabling and motivating working environment – Employee development and satisfaction

Performing together – Metrics table

2-8

Workers who are not employees

ESRS S1-7

Enabling and motivating working environment – Employee development and satisfaction

Performing together – Metrics table

2-9

Governance structure and composition

ESRS 2 GOV-1
ESRS G1 GOV-1

Annual Report 2024 – Corporate Governance

Governance – Sustainability governance structure

Upholding business ethics and integrity – Governance related to business ethics and integrity

Upholding business ethics and integrity – Metrics table

2-10

Nomination and selection of the highest governance body

Annual Report 2024 – Board of Directors

2-11

Chair of the highest governance body

Annual Report 2024 – Internal organization

2-12

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

ESRS 2 GOV-1, GOV-2
ESRS G1 GOV-1
ESRS S1-2
ESRS S2-2
ESRS S3-2
ESRS S4-2

Governance – Sustainability governance structure

Upholding business ethics and integrity – Governance related to business ethics and integrity

Responsible sourcing – Our related policies and documents

Rural development – Lindt & Sprüngli principles for responsible cocoa sourcing

Enabling and motivating working environment – Global employee engagement

Product quality and product safety – Setting high standards

2-13

Delegation of responsibility for managing impacts

ESRS 2 GOV-1, GOV-2
ESRS G1-3

Governance – Sustainability governance structure

Upholding business ethics and integrity – Prevention and detection of corruption and bribery

2-14

Role of the highest governance body in sustainability reporting

ESRS 2 GOV-5

Basis for preparation – Internal review and approval

SASB reference: FB-PF-260a.2

2-15

Conflicts of interest

Annual Report 2024 – Conflicts of interest

Upholding business ethics and integrity – Governance related to business ethics and integrity

2-16

Communication of critical concerns

ESRS 2 GOV-2
ESRS G1-3

Governance – Sustainability governance structure

Upholding business ethics and integrity – Prevention and detection of corruption and bribery

2-17

Collective knowledge of the highest governance body

ESRS 2 GOV-1

Governance – Sustainability governance structure

2-18

Evaluation of the performance of the highest governance body

Annual Report 2024 – Committees of the Board of Directors

2-19

Remuneration policies

Annual Report 2024 – Compensation Report

2-20

Process to determine remuneration

Annual Report 2024 – Compensation governance

2-22

Statement on sustainable development strategy

ESRS 2 SBM-1

Foreword from the Chairman and CEO

2-23

Policy commitments

ESRS 2 MDR-P
ESRS E4-2
ESRS S1-1
ESRS S2-1
ESRS S3-1
ESRS S4-1
ESRS G1-1

Upholding business ethics and integrity – Our related policies and documents

Respecting human rights – Our human rights due diligence process

Responsible sourcing – Our related policies and documents

Rural development – Our related policies and documents

Biodiversity and ecosystems – Our related policies and documents

Climate – Our related policies and documents

Water and waste – Our related policies and documents

Packaging – Our related policies and documents

Occupational health and safety – Our related policies and documents

Enabling and motivating working environment – Our related policies and documents

Product quality and product safety – Our related policies and documents

Transparent and responsible communication – Our related policies and documents

2-24

Embedding policy commitments

ESRS 2 MDR-P
ESRS G1-1

Upholding business ethics and integrity – Our related policies and documents

Upholding business ethics and integrity – Policy implementation and corporate culture

Respecting human rights – Our human rights due diligence process

Responsible sourcing – Our related policies and documents

Rural development – Our related policies and documents

Biodiversity and ecosystems – Our related policies and documents

Climate – Our related policies and documents

Water and waste – Our related policies and documents

Packaging – Our related policies and documents

Occupational health and safety – Our related policies and documents

Enabling and motivating working environment – Our related policies and documents

Product quality and product safety – Our related policies and documents

Transparent and responsible communication – Our related policies and documents

2-25

Processes to remediate negative impacts

ESRS S1-1, S1-3, S1-17
ESRS S2-1, S2-3
ESRS S3-1, S3-3
ESRS S4-1, S4-3

Upholding business ethics and integrity – Policy implementation and corporate culture

Respecting human rights – Provide access to effective remedy

Respecting human rights – Engaging with stakeholders

Responsible sourcing – Our related policies and documents

Rural development – Lindt & Sprüngli principles for responsible cocoa sourcing

Occupational health and safety – Safety approach

Enabling and motivating working environment – Diverse, equitable, and inclusive work environment

Product quality and product safety – Setting high standards

2-26

Mechanisms for seeking advice and raising concerns

ESRS S1-3
ESRS S2-3
ESRS S3-3
ESRS S4-3
ESRS G1-1
ESRS G1-3

Upholding business ethics and integrity – Policy implementation and corporate culture

Upholding business ethics and integrity – Prevention and detection of corruption and bribery

Responsible sourcing – Our related policies and documents

Rural development – Lindt & Sprüngli principles for responsible cocoa sourcing

Occupational health and safety – Safety approach

Enabling and motivating working environment – Diverse, equitable, and inclusive work environment

Product quality and product safety – Setting high standards

2-27

Compliance with laws and regulations

Upholding business ethics and integrity – Instances of non-compliance

Upholding business ethics and integrity – Metrics table

2-28

Membership associations

Lindt & Sprüngli Sustainability Memberships & Partnerships

Strategy – Stakeholder engagement

2-29

Approach to stakeholder engagement

ESRS 2 SBM-2
ESRS S1-1, S1-2
ESRS S2-1, S2-2
ESRS S3-1, S3-2
ESRS S4-1, S4-2

Strategy – Stakeholder engagement

Respecting human rights – Engaging with stakeholders

Responsible sourcing – Our related policies and documents

Rural development – Lindt & Sprüngli principles for responsible cocoa sourcing

Occupational health and safety – Safety approach

Enabling and motivating working environment – Global employee engagement

Product quality and product safety – Setting high standards

2-30

Collective bargaining agreements

ESRS S1-8

Enabling and motivating working environment – Collective bargaining

Enabling and motivating working environment – Metrics table

3-1

Process to determine material topics

ESRS 2 BP-1
ESRS 2 IRO-1

Impact, risk, and opportunity management – Double Materiality Assessment

SASB reference: FB-PF-260a.2

3-2

List of material topics

Impact, risk, and opportunity management – Double Materiality Assessment

SASB reference: FB-PF-260a.2

ESRS 2 BP-2

Basis for preparation – Forward-looking statements

Basis for preparation – Estimated data

Basis for preparation – Reporting regulation and frameworks applied

Appendix – GRI and ESRS content index

ESRS 2 GOV-4

Governance – Due Diligence

ESRS 2 SBM-1

Strategy – Main commitments and progress 2024

Strategy – Sustainability Plan

ESRS 2 IRO-1

Governance – Risk management

ESRS 2 IRO-2

Appendix – GRI and ESRS content index

ESRS 2 MDR-A

Business ethics and integrity and human rights

Improving livelihoods

Contributing to an intact environment

Performing together

Delighting consumers

ESRS 2 MDR-M

Appendix – Lindt & Sprüngli reporting criteria

ESRS 2 MDR-T

Strategy – Main commitments and progress 2024

3-3

Management of material topics

Upholding business ethics and integrity – Impact, risk, and opportunity management

3-3

Management of material topics

Upholding business ethics and integrity – Impact, risk, and opportunity management

3-3

Management of material topics

ESRS G1-3

Upholding business ethics and integrity – Impact, risk, and opportunity management

205-2

Communication and training about anti-corruption policies and procedures

ESRS G1-3

Upholding business ethics and integrity – Prevention and detection of corruption and bribery

Upholding business ethics and integrity – Metrics table

205-3

Confirmed incidents of corruption and actions taken

ESRS G1-4

Upholding business ethics and integrity – Instances of corruption, bribery, or anti-competitive behavior

Upholding business ethics and integrity – Metrics table

206-1

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

Upholding business ethics and integrity – Instances of corruption, bribery, or anti-competitive behavior

Upholding business ethics and integrity – Metrics table

ESRS G1-1

Upholding business ethics and integrity – Speak Up Line – our grievance mechanism

3-3

Management of material topics

ESRS S1-1
ESRS S2-1

Respecting human rights – GRI and UNGC human rights issues

Respecting human rights – Fulfillment of the due diligence obligations in accordance with Article 964j-l of the Swiss Code of Obligations

407-1

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

Respecting human rights – GRI and UNGC human rights issues

408-1

Operations and suppliers at significant risk for incidents of child labor

ESRS S1-1
ESRS S2-1

Respecting human rights – GRI and UNGC human rights issues

Respecting human rights – Fulfillment of the due diligence obligations in accordance with Article 964j-l of the Swiss Code of Obligations

409-1

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

ESRS S2-1

Respecting human rights – GRI and UNGC human rights issues

Respecting human rights – Fulfillment of the due diligence obligations in accordance with Article 964j-l of the Swiss Code of Obligations

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

ESRS S3-2
ESRS S3-4
ESRS S3-5

Respecting human rights – Track and evaluate the effectiveness of actions

Responsible sourcing – Impact, risk, and opportunity management

Responsible sourcing – Our responsible sourcing approach

Responsible sourcing – Responsible sourcing of priority materials

Rural development – Impact, risk, and opportunity management

Rural development – Lindt & Sprüngli principles for responsible cocoa sourcing

SASB reference: FB-PF-440a.2

3-3

Management of material topics

ESRS S2-2
ESRS S2-4
ESRS S2-5

Respecting human rights – Track and evaluate the effectiveness of actions

Responsible sourcing – Impact, risk, and opportunity management

Responsible sourcing – Our responsible sourcing approach

Responsible sourcing – Responsible sourcing of priority materials

Rural development – Impact, risk, and opportunity management

Rural development – Lindt & Sprüngli principles for responsible cocoa sourcing

SASB reference: FB-PF-440a.2

3-3

Management of material topics

ESRS S2-2
ESRS S2-4
ESRS S2-5

Respecting human rights – Track and evaluate the effectiveness of actions

Responsible sourcing – Impact, risk, and opportunity management

Responsible sourcing – Our responsible sourcing approach

Responsible sourcing – Responsible sourcing of priority materials

Rural development – Impact, risk, and opportunity management

Rural development – Lindt & Sprüngli principles for responsible cocoa sourcing

SASB reference: FB-PF-440a.2

3-3

Management of material topics

ESRS S2-2
ESRS S2-4
ESRS S2-5

Respecting human rights – Track and evaluate the effectiveness of actions

Responsible sourcing – Impact, risk, and opportunity management

Responsible sourcing – Our responsible sourcing approach

Responsible sourcing – Responsible sourcing of priority materials

Rural development – Impact, risk, and opportunity management

Rural development – Lindt & Sprüngli principles for responsible cocoa sourcing

SASB reference: FB-PF-440a.2

3-3

Management of material topics

ESRS E4-2
ESRS E4-3

Biodiversity and ecosystems – Impact, risk, and opportunity management

Biodiversity and ecosystems – Our related policies and documents

SASB reference: FB-PF-440a.2

ESRS E4-5

Responsible sourcing – Responsible sourcing of priority materials

Responsible sourcing – Metrics table

Lindt & Sprüngli reporting criteria – Responsible sourcing

3-3

Management of material topics

Climate – Impact, risk, and opportunity management

302-1

Energy consumption within the organization

ESRS E1-5

Climate – Metrics table

305-1

Direct (Scope 1) GHG emissions

ESRS E1-4
ESRS E1-6

Climate – Science-based targets

Climate – Metrics table

Corporate Carbon Footprint Methodology

305-2

Energy indirect (Scope 2) GHG emissions

ESRS E1-4
ESRS E1-6

Climate – Science-based targets

Climate – Metrics table

Corporate Carbon Footprint Methodology

305-3

Other indirect (Scope 3) GHG emissions

ESRS E1-4
ESRS E1-6

Climate – Science-based targets

Climate – Our carbon footprint

Climate – Metrics table

Corporate Carbon Footprint Methodology

ESRS E1-7

Climate – Our carbon footprint

ESRS E1-7

Climate – Internal carbon pricing mechanism

3-3

Management of material topics

Responsible sourcing – Impact, risk, and opportunity management

Water and waste – Impact, risk, and opportunity management

Packaging – Impact, risk, and opportunity management

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

ESRS E5-4

Responsible sourcing – Responsible sourcing of priority materials

Responsible sourcing – Metrics table

ESRS E5-4

Packaging – Metrics table

Lindt & Sprüngli reporting criteria – Packaging

3-3

Management of material topics

Water and waste – Impact, risk, and opportunity management

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

ESRS S1-1
ESRS S1-2
ESRS S1-3

Occupational health and safety – Impact, risk, and opportunity management

Occupational health and safety – Our related policies and documents

Occupational health and safety – Safety approach

403-1

Occupational health and safety management system

Occupational health and safety – Safety approach

403-2

Hazard identification, risk assessment, and incident investigation

ESRS S1-3

Occupational health and safety – Safety approach

403-3

Occupational health services

Occupational health and safety – Safety approach

403-4

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

Occupational health and safety – Safety approach

403-5

Worker training on occupational health and safety

Occupational health and safety – Safety approach

403-7

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

Occupational health and safety – Our related policies and documents

403-9

Work-related injuries

ESRS S1-14

Occupational health and safety – Metrics and targets

Occupational health and safety – Metrics table

3-3

Management of material topics

ESRS S1-1
ESRS S1-3

Enabling and motivating working environment – Impact, risk, and opportunity management

Enabling and motivating working environment – Our related policies and documents

Enabling and motivating working environment – Global employee engagement

Enabling and motivating working environment – Diverse, equitable, and inclusive work environment

405-1

Diversity of governance bodies and employees

ESRS S1-6
ESRS S1-9

Enabling and motivating working environment – Metrics and targets

Enabling and motivating working environment – Metrics table

406-1

Incidents of discrimination and corrective actions taken

ESRS S1-17

Enabling and motivating working environment – Non-discrimination and equal opportunities

Enabling and motivating working environment – Metrics table

3-3

Management of material topics

ESRS S1-2

Enabling and motivating working environment – Impact, risk, and opportunity management

Enabling and motivating working environment – Global employee engagement

404-1

Average hours of training per year per employee

ESRS S1-13

Enabling and motivating working environment – Employee development and satisfaction

SASB reference: FB-PF-260a.2

404-2

Programs for upgrading employee skills and transition assistance programs

Enabling and motivating working environment – Employee development and satisfaction

404-3

Percentage of employees receiving regular performance and career development reviews

ESRS S1-13

Enabling and motivating working environment – Employee development and satisfaction

Enabling and motivating working environment – Metrics table

3-3

Management of material topics

Enabling and motivating working environment – Impact, risk, and opportunity management

401-1

New employee hires and employee turnover
401-1a. This information is unavailable due to the ongoing soft transition of our systems to align with ESRS requirements
401-1b. This information is partially unavailable due to the ongoing soft transition of our systems to align with ESRS requirements

ESRS S1-6

Enabling and motivating working environment – Employee development and satisfaction

Enabling and motivating working environment – Metrics table

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

ESRS S1-15

Enabling and motivating working environment – Metrics table

SASB reference: FB-PF-260a.2

3-3

Management of material topics

ESRS S4-2
ESRS S4-3
ESRS S4-4

Product quality and product safety – Impact, risk, and opportunity management

Product quality and product safety – Setting high standards

416-2

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

ESRS S4-4

Product quality and product safety – Metrics and targets

Product quality and product safety – Metrics table

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

3-3

Management of material topics

ESRS S4-1
ESRS S4-4

Transparent and responsible communication – Impact, risk, and opportunity management

Transparent and responsible communication – Our related policies and documents

Transparent and responsible communication – Responsible marketing

417-2

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

ESRS S4-4

Transparent and responsible communication – Compliance concerning nutritional transparency and regulatory compliance

Transparent and responsible communication – Metrics table

SASB reference: FB-PF-270a.3

417-3

Incidents of non-compliance concerning marketing communications

ESRS S4-4

Transparent and responsible communication – Ensuring adherence to our responsible marketing commitment

Transparent and responsible communication – Metrics table

SASB reference: FB-PF-270a.4