Art. 964 b CO
This report was approved by the Board of Directors of MCH Group prior to publication.
There is no suspicion of child labor at MCH Group (see Governance). No minerals or metals are imported from conflict and high-risk areas. The company complies with the new reporting, transparency and due diligence obligations as per the Swiss Code of Obligations (Art. 964a-c and 964j-l CO) and the associated implementing ordinance (Ordinance on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labor [VSoTr]).
The Sustainability Report 2023 provides an account of the following non-financial matters (Art. 964b CO)
Environmental matters
Impact of the company's activities on people and the environment, in particular on the CO2 targets
(GRI 302, 305, 306, 308)
Social matters
Information on the protection of various stakeholders and on the dialog with stakeholder groups
(Governance)
Employee-related issues
Information on working conditions, information and consultation rights, and on equal opportunity
(GRI 2-7, 404, 405, 414;
Code of Conduct)
Human rights
Information on compliance with human rights as per the binding regulations
(Code of Conduct)
Anti-corruption
Information on measures to prevent and fight corruption
(GRI 205, Code of Conduct)
GRI-Index
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For the Content Index – Essentials Service, GRI Services reviewed that the GRI content index has been presented in a way consistent with the requirements for reporting in accordance with the GRI Standards, and that the information in the index is clearly presented and accessible to the stakeholders. - The service was performed on the German version of the report. |
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Statement of use |
The MCH Group has reported in accordance with the GRI Standards for the period from January 01/2023 to December 31/ 2023. |
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GRI 1 used |
GRI 1: Foundation 2021 |
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GRI Content Index |
The GRI Content Index includes the General Disclosures (GRI 2), the Material Topics (GRI 3), and Reasons for Omissions for disclosures and requirements that the organization cannot comply with |
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Reporting Principles |
The MCH Group confirms the application of the Reporting Principles: Accuracy, Balance, Clarity, Comparability, Completeness, Sustainability context, Timeliness, Verifiability |
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GRI Standard |
Disclosure |
Location/Page |
Links |
Reason for Omission. Comments. |
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SR: Sustainability Report |
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GRI 1: Foundation 2021 |
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GRI 2: General Disclosures 2021 |
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The organization and its reporting practices |
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GRI 2: General Disclosures 2021 |
2-1 Organizational details |
SR: 3, 8, 45, 100 |
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2-2 Entities included in the organization’s sustainability reporting |
SR: 8, 9, 45 |
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2-3 Reporting period, frequency and contact point |
SR: 90, 100 |
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2-4 Restatements of information |
SR: 12 |
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2-5 External assurance |
SR: 12, 13, 96 |
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Activities and workers |
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GRI 2: General Disclosures 2021 |
2-6 Activities, value chain and other business relationships |
SR: 8-11 |
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2-7 Employees |
SR: 33-36, 57 f. |
Independent Limited Assurance |
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2-8 Workers who are not employees |
SR: 33-36, 57 f. |
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Governance |
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GRI 2: General Disclosures 2021 |
2-9 Governance structure and composition |
SR: 45 |
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2-10 Nomination and selection of the highest governance body |
Link |
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2-11 Chair of the highest governance body |
SR: 98 |
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2-12 Role of the highest governance body in overseeing the management of impacts |
SR: 13, 45, 89, 100 |
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2-13 Delegation of responsibility for managing impacts |
SR: 13, 45, 100 |
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2-14 Role of the highest governance body in sustainability reporting |
SR: 13, 45, 100 |
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2-15 Conflicts of interest |
SR: 47, 55 |
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2-16 Communication of critical concerns |
SR: 47, 55 |
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2-17 Collective knowledge of the highest governance body |
Link |
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2-18 Evaluation of the performance of the highest governance body |
Link |
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2-19 Remuneration policies |
Link |
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2-20 Process to determine remuneration |
Link |
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2-21 Annual total compensation ratio |
Omission |
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Information not available/incomplete 1 |
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Strategy, policies and practices |
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GRI 2: General Disclosures 2021 |
2-22 Statement on sustainable development strategy |
SR: 3, 14 |
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2-23 Policy commitments |
SR: 17, 22, 47, 49, 55, 89 |
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2-24 Embedding policy commitments |
SR: 9-11, 28, 43f. |
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2-25 Processes to remediate negative impacts |
SR: 14-16, 17-18, 47-48, 50, 55 |
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2-26 Mechanisms for seeking advice and raising concerns |
SR: 45, 47, 48, 55 |
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2-27 Compliance with laws and regulations |
SR: 12, 44f., 47, 49, 89 |
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2-28 Membership associations |
SR: 56 |
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Stakeholder engagement |
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GRI 2: General Disclosures 2021 |
2-29 Approach to stakeholder engagement |
SR:45-46, 55 |
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2-30 Collective bargaining agreements |
Link |
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GRI 3: Material Topics 2021 |
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3-1 Process to determine material topics |
SR: 17, 18, 51 |
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3-2 List of material topics |
SR: 17, 18, 51 |
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MATERIAL TOPICS |
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ECONOMY, GOVERNANCE |
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Economic Performance |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
NB: 8-11 |
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GRI 201: Economic Performance 2016 |
201-1 Direct economic value generated and distributed |
Link |
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201-3 Defined benefit plan obligations and other retirement plans |
Link |
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201-4 Financial assistance received from government |
Link |
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Anti-corruption |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 13, 18, 49, 89 |
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GRI 205: Anti-corruption 2016 |
205-1 Operations assessed for risks related to corruption |
100% |
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205-2 Communication and training about anti-corruption policies and procedures |
SR: 22 (Supplier), 46 (Empl.) |
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205-3 Confirmed incidents of corruption and actions taken |
SR: 49 |
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Anti-competitive Behavior |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 48f. |
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GRI 206: Anti-competitive Behavior 2016 |
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
SR: 49 |
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New Business Models |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 17-18, 51, 57f. Throughout. |
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MCH Group own disclosure |
Own disclosure: New Business Models 2022 |
SR: 17-18, 51, 57f. Throughout. |
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ENVIRONMENT |
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Energy |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 5, 17, 18f, 26, 51 |
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GRI 302: Energy 2016 |
302-1 Energy consumption within the organization |
SR: 5, 24, 25, 26-29, 57f. |
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302-4 Reduction of energy consumption |
SR: 20, 26, 51, 57f. |
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302-5 Reduction in energy requirements of products and services |
SR: 20, 26, 51, 57f. |
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Emissions |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 5, 17, 18f, 26, 51 |
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GRI 305: Emissions 2016 |
305-1 Direct (Scope 1) GHG emissions |
SR: 5, 24, 25, 29, 57f., 94f. |
Independent Limited Assurance |
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305-2 Energy indirect (Scope 2) GHG emissions |
SR: 5, 24, 25, 29, 57f., 94f. |
Independent Limited Assurance |
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305-5 Reduction of GHG emissions |
SR: 5, 15, 18f, 26, 51 |
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Waste |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 17, 21, 51 |
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GRI 306: Waste 2020 |
306-1 Waste generation and significant waste-related impacts |
SR: 24, 25, 29, 57f. |
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306-2 Management of significant waste-related impacts |
SR: 21, 51, 57f. |
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Supplier Environmental Assessment |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 4, 17, 18, 21 |
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GRI 308: Supplier Environmental Assessment 2016 |
308-1 New suppliers that were screened using environmental criteria |
SR: 21-22, 47-48, 51, 57f. |
In progress. |
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Logistics and Transport |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 17, 18, 51 |
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MCH Group own disclosure |
Own disclosure: Logistics and Transport 2022 |
SR: 17 18, 22, 57f. |
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SOCIETY |
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Training and Education |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 17, 18, 51 |
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GRI 404: Training and Education 2016 |
404-2 Programs for upgrading employee skills and transition assistance programs |
SR: 17, 18, 37, 38, 51 |
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404-3 Percentage of employees receiving regular performance and career development reviews |
100% |
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Diversity of governance bodies and employees |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 17, 18, 19, 33, 51 |
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GRI 405: Diversity and Equal Opportunity 2016 |
405-1 Diversity of governance bodies and employees |
SR: 3, 35, 36, 57f. |
Independent Limited Assurance |
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Local Communities |
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GRI 3: Material Topics 2021 |
Management of material topics |
SR: 18 |
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GRI 413: Local Communities 2016 |
413-1 Operations with local community engagement, impact assessments, and development programs |
SR: 9-11, 40, 42, 57f. |
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Supplier Social Assessment |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 4, 17, 18, 21 |
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GRI 414: Supplier Social Assessment 2016 |
414-1 New suppliers that were screened using social criteria |
SR: 21-22, 47-48, 51, 57f. |
In progress. |
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Marketing and Labeling |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 18 |
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GRI 417: Marketing and Labeling 2016 |
417-2 Incidents of non-compliance concerning product and service information and labeling |
SR: 49 |
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417-3 Incidents of non-compliance concerning marketing communications |
SR: 49 |
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Customer Privacy |
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GRI 3: Material Topics 2021 |
3-3 Management of material topics |
SR: 18 |
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GRI 418: Customer Privacy 2016 |
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data |
SR: 49 |
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1 The separate remuneration report provides information on the remuneration of the MCH management. Various remuneration systems (including software) are used for the employees worldwide. These are not linked. It is not yet possible to provide a reliable indication of the ratio of total annual remuneration. Criteria and feasibility will be examined in the medium term.
