Swiss Code of Obligations Art. 964b disclosure index (incl. TCFD)

The table below shows the disclosures reported in accordance with the requirements of Article 964b of the Swiss Code of Obligations (Swiss CO). The shareholder vote on the non-financial matters report, as required by Article 964c Swiss CO, is on the topics outlined in the sections referred to in the table. With regard to reporting on climate within the context of environmental matters, Lindt & Sprüngli prepared a report in accordance with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD), as foreseen by the Swiss Ordinance on Climate Disclosures. These disclosures are also referenced in the table.

Applying Article 964b Swiss CO, the topics listed below were identified as being material under the Swiss CO. Based on Article 964b paragraph 1 Swiss CO, Lindt & Sprüngli considers all topics in scope for non-financial reporting that are material from an impact and financial perspective (see Our material topics in the Impact, risk, and opportunity chapter). As combating corruption is explicitly mentioned in Article 964b Swiss CO, business ethics and integrity have been included as a relevant topic, although it does not meet the defined materiality threshold requirements.

General requirements

Topic	Location	Metrics
Materiality assessment	Impact, risk and opportunity management	N.A.
Business model	Strategy – Our business model and value chain	N.A.
Policies (incl. due diligence applied)	“Our related policies and documents” sections in Swiss CO relevant topic chapters	N.A.
Presentation of measures taken to implement policies and assessment of effectiveness of these measures	See for each Swiss CO relevant topic per area in the rows of this index after “General requirements”.
Risks related to non-financial matters	Governance – Risk management “Our material impacts, risks and opportunities” sections in Swiss CO relevant topic chapters	N.A.
References to national, European or international regulations	Basis for preparation – Reporting regulation and frameworks GRI and ESRS content index	N.A.
Coverage of subsidiaries	Basis for preparation – Reporting scope	N.A.

Human rights

Topic	Location	Metrics
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 2022 materiality analysis. This report does not yet contain complete concepts and explicit metrics for the topic. Nevertheless, the aspects already available can be found in the chapters and metrics linked. The topic will be reconsidered in our post-2025 Sustainability Plan.	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 Article 964j-l Swiss CO, are set out in the section Fulfillment of the due diligence obligations 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 metric: Human rights Cocoa volume from risk countries where a Child Labor Monitoring and Remediation System (CLMRS) or other due diligence system roll-out started or is implemented, with Mass Balance included
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 2022 materiality analysis. This report does not yet contain complete concepts and explicit metrics for the topic. Nevertheless, the aspects already available can be found in the chapters and metrics linked. The topic will be reconsidered in our post-2025 Sustainability Plan.	Lindt & Sprüngli metric: Responsible sourcing Cocoa beans equivalent sourced through Farming Program or other responsible sourcing programs Lindt & Sprüngli metric: Responsible sourcing Average EcoVadis sustainability assessment score of Lindt & Sprüngli suppliers Lindt & Sprüngli metric: Responsible sourcing Sourced volumes of raw and packaging materials bearing significant sustainability risks covered by a responsible sourcing program

Employee matters

Topic		Location		Metrics
Employee health, safety, and wellbeing in own operations		Occupational health and safety		GRI 403-9 (2018) Work-related accidents Lindt & Sprüngli metric: Occupational health and safety Number of lost time accidents
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

Metrics

Employee health, safety, and wellbeing in own operations

Occupational health and safety

GRI 403-9 (2018)
Work-related accidents

Lindt & Sprüngli metric:
Occupational health and safety
Number of lost time accidents

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 matters

Topic		Location		Metrics
Product quality and product safety		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		GRI 417-3 (2016) Incidents of non-compliance concerning marketing communications Lindt & Sprüngli metric: Transparent and responsible communication Rate of audit compliance with EU Pledge to avoid advertising to children

Topic

Location

Metrics

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

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

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

Environmental matters

Topic	Location	Metrics
Resource use and circular economy	Responsible sourcing Packaging Water and waste – Loss of semi-finished products	Lindt & Sprüngli metric: Packaging Total weight of packaging used Lindt & Sprüngli metric: Packaging Packaging made from recycled materials Lindt & Sprüngli metric: Packaging Packaging that is designed to be recyclable Lindt & Sprüngli metric: Waste Semi-finished product waste in the production process per ton produced Lindt & Sprüngli metric: Responsible sourcing Sourced volumes of raw and packaging materials bearing significant sustainability risks covered by a responsible sourcing program
Biodiversity and ecosystems	Biodiversity and ecosystems	Lindt & Sprüngli metric: 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) Energy indirect (Scope 2) GHG emissions GRI 305-3 (2016) Other indirect (Scope 3) GHG emissions

TCFD Recommendations

Governance

Topic	Location	Metrics
Describe the board’s oversight of climate-related risks and opportunities.	Climate – Climate governance	N.A.
Describe management’s role in assessing and managing climate-related risks and opportunities.	Climate – Climate governance	N.A.

Strategy

Topic	Location	Metrics
Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.	Climate – Climate risk assessment	N.A.
Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.	Climate – Climate risk assessment Climate – Science-based targets	N.A.
Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.	Climate – Climate risk assessment	N.A.

Risk management

Topic	Location	Metrics
Describe the organization’s processes for identifying and assessing climate-related risks.	Climate – Identifying, assessing, and managing climate-related risks and opportunities	N.A.
Describe the organization’s processes for managing climate-related risks.	Climate – Identifying, assessing, and managing climate-related risks and opportunities	N.A.
Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.	Climate – Outlook	N.A.

Metrics and targets

Topic	Location	Metrics
Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.	Climate – Our carbon footprint	N.A.
Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.	Climate – Our carbon footprint	GRI 305-1 (2016) Direct (Scope 1) GHG emissions GRI 305-2 (2016) Energy indirect (Scope 2) GHG emissions GRI 305-3 (2016) Other indirect (Scope 3) GHG emissions
Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.	Climate – Science-based targets	N.A.

Additional requirements according to Article 3 para 3 lit. a of the Ordinance on Climate Disclosures

Topic		Location		Metrics
Transition plan that is comparable with the Swiss climate goals		Climate – Outlook		N.A.

Combating corruption

Topic		Location		Metrics
Business ethics and integrity		Upholding business ethics and 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

Metrics

Business ethics and integrity

Upholding business ethics and 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