8Disclosures
8.1 Reporting on Non-Financial Matters in Accordance with the Swiss Code of Obligations
Chapter / material topic | |
Required aspects acc to art. 964a-c, Swiss CO | |
Business model | |
Environmental matters (incl. CO2 goals) | 3.1 Climate Change Mitigation and Climate Change Adaptation Approach |
Social issues | |
Employee-related issues | |
Respect for human rights | |
Combatting corruption | |
Handling due diligence acc. to art. 964j-l, Swiss CO | |
Child labor | |
Minerals and metals from conflict-affected areas | |
8.2 Disclosures on Non-Financial Matters in Accordance with the Task Force on Climate-related Financial Disclosures (TCFD)
Governance | Describe the Board’s oversight of climate-related risks and opportunities | 1.6 Anchoring Sustainability Across the Corporate Governance Structure |
Describe the Board’s oversight of climate-related risks and opportunities | Describe the management’s role in assessing and managing climate-related risks and opportunities | |
1.6 Anchoring Sustainability Across the Corporate Governance Structure | ||
3.1 Climate Change Mitigation and Climate Change Adaptation Approach | ||
Strategy | Describe the climate-related risks and opportunities the organisation has identified over the short, medium, and long term | |
3.1 Climate Change Mitigation and Climate Change Adaptation Approach | ||
Disclose the actual and potential impact of climate-related risks and opportunities on the organisation’s businesses, strategy, and financial planning | Describe the impact of climate-related risks and opportunities on the organisation’s businesses, strategy, and financial planning Describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario | |
3.1 Climate Change Mitigation and Climate Change Adaptation Approach | ||
Risk Management | Describe the organisation’s processes for identifying and assessing climate-related risks | |
3.1 Climate Change Mitigation and Climate Change Adaptation Approach | ||
Describe how the organisation identifies, assesses, and manages climate-related risks | Describe the organisation’s processes for managing climate-related risks Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organisation’s overall risk management | |
3.1 Climate Change Mitigation and Climate Change Adaptation Approach | ||
Metrics and Targets | Describe the metrics used by the organisation to assess climate-related risks and opportunities in line with its strategy and risk management process | |
Disclose the metrics and targets used to assess and manage relevant climate-related risks | Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks Describe the targets used by the organisation to manage climate-related risks and opportunities and performance against targets |
8.3 GRI Context Index
GRI 2-3: Reporting period, frequency and contact point
Cicor Technologies Ltd. has reported in accordance with the GRI Standards for the period 1 January 2025 to 31 December 2025.
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.
Cicor publishes an annual sustainability report as part of the annual report. The 2025 report will be published on 5 March 2026. Questions regarding the Sustainability Report can be directed to Michael Götti, Vice President Corporate Marketing and Communications, michael.goetti@cicor.com.
Statement of use | Cicor Technologies Ltd. |
GRI 1 used | GRI 1: Foundation 2021 |
General Disclosures
GRI Standard | Disclosure | Location |
The Organisation and its reporting practices | ||
GRI 2: General Disclosures 2021 | 2-1 Organizational details | |
2-2 Entities included in the organization’s sustainability reporting | ||
Financial Report, Consolidated Financial Statement Cicor Group | ||
2-3 Reporting period, frequency and contact point | ||
2-4 Restatements of information | ||
2-5 External assurance | ||
Activities and workers | ||
GRI 2: General Disclosures 2021 | 2-6 Activities, value chain and other business relationships | |
2-7 Employees | ||
2-8 Workers who are not employees | ||
Governance | ||
GRI 2: General Disclosures 2021 | 2-9 Governance structure and composition | Corporate Governance Report, 3.1 Members of the Board of Directors |
2-10 Nomination and selection of the highest governance body | Corporate Governance Report, 3.4 Elections and Terms of Office | |
2-11 Chair of the highest governance body | Corporate Governance Report, 3.1 Members of the Board of Directors | |
2-12 Role of the highest governance body in overseeing the management of impacts | ||
2-13 Delegation of responsibility for managing impacts | ||
2-14 Role of the highest governance body in sustainability reporting | 1.6 Anchoring Sustainability Across the Corporate Governance Structure | |
2-15 Conflicts of interest | Corporate Governance Report, 3.2 Other Activities and Vested Interests | |
2-16 Communication of critical concerns | 1.6 Anchoring Sustainability Across the Corporate Governance Structure | |
2-17 Collective knowledge of the highest governance body | 1.6 Anchoring Sustainability Across the Corporate Governance Structure | |
2-18 Evaluation of the performance of the highest governance body | ||
2-19 Remuneration policies | ||
2-20 Process to determine remuneration | ||
2-21 Annual total compensation ratio | ||
Strategy, policies and practices | ||
GRI 2: General Disclosures 2021 | 2-22 Statement on sustainable development strategy | |
2-23 Policy commitments | ||
2-24 Embedding policy commitments | ||
2-25 Processes to remediate negative impacts | ||
2-26 Mechanisms for seeking advice and raising concerns | ||
2-27 Compliance with laws and regulations | ||
2-28 Membership associations | No relevant membership during 2025 | |
Stakeholder Engagement | ||
GRI 2: General Disclosures 2021 | 2-29 Approach to stakeholder engagement | |
2-30 Collective bargaining agreements | ||
Material topics
GRI Standard | Disclosure | Location |
GRI 3: Material Topics 2021 | 3-1 Process to determine material topics | |
3-2 List of material topics | ||
Governance
GRI Standard | Disclosure | Location |
Material Topic Name: Business Conduct - Payment practices with suppliers | ||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
GRI 201: Economic Performance 2016 | 201-1 Direct economic value generated and distributed | |
201-2 Financial implications and other risks and opportunities due to climate change | Financial Report, Consolidated Financial Statement Cicor Group | |
Material Topic Name: Business Conduct - Corruption and bribery, Corporate Culture | ||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
GRI 205: Anti-corruption 2016 | 205-1 Operations assessed for risks related to corruption | |
205-2 Communication and training about anti-corruption policies and procedures | ||
205-3 Confirmed incidents of corruption and actions taken | ||
Material Topic Name: Business Conduct - Whistleblower protection | ||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
GRI 406: Non-discrimination 2016 | 406-1 Incidents of discrimination and corrective actions taken | |
Material Topic Name: Entity related topic - Cybersecurity | ||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
GRI 418 Customer Privacy 2016 | 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data | |
Environmental
GRI Standard | Disclosure | Location |
Material Topic Name: Climate - Energy | ||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
GRI 302: Energy 2016 | 302-1 Energy consumption within the organization | 3.1 Climate Change Mitigation and Climate Change Adaptation Approach |
302-4 Reduction of energy consumption | 3.1 Climate Change Mitigation and Climate Change Adaptation Approach | |
Material Topic Name: Climate - Climate change adaption, Climate change mitigation | ||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
GRI 305: Emissions 2016 | 305-1 Direct (Scope 1) GHG emissions | 3.1 Climate Change Mitigation and Climate Change Adaptation Approach |
305-2 Energy indirect (Scope 2) GHG emissions | 3.1 Climate Change Mitigation and Climate Change Adaptation Approach | |
305-3 Other indirect (Scope 3) GHG emissions | 3.1 Climate Change Mitigation and Climate Change Adaptation Approach | |
305-4 GHG emissions intensity | 3.1 Climate Change Mitigation and Climate Change Adaptation Approach | |
305-5 Reduction of GHG emissions | 3.1 Climate Change Mitigation and Climate Change Adaptation Approach | |
GRI 308: Supplier Environmental Assessment 2016 | 308-1 New suppliers that were screened using environmental criteria | |
308-2 Negative environmental impacts in the supply chain and actions taken | ||
Material Topic Name: Resource use and circular economy - Resource inflows and usage | ||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | 3.1 Climate Change Mitigation and Climate Change Adaptation Approach |
GRI 306: Waste 2020 | 306-1 Waste generation and significant waste-related impacts | |
306-2 Management of significant waste-related impacts | ||
306-3 Waste generated | ||
306-4 Waste diverted from disposal | ||
306-5 Waste directed to disposal | ||
Social - Own Workforce
GRI Standard | Disclosure | Location |
Material Topic Name: Working conditions | ||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
GRI 401: Employment 2016 | 401-1 New employee hires and employee turnover | |
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees | ||
Material Topic Name: Health and safety | ||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
GRI 403: Occupational Health and Safety 2018 | 403-1 Occupational health and safety management system | |
4.11 Group Health and Safety Committee: Alignment and Best-Practice Sharing | ||
403-2 Hazard identification, risk assessment, and incident investigation | ||
403-3 Occupational health services | ||
403-4 Worker participation, consultation, and communication on occupational health and safety | ||
4.11 Group Health and Safety Committee: Alignment and Best-Practice Sharing | ||
403-5 Worker training on occupational health and safety | ||
4.10 Training, Emergency Preparedness, and External Expertise | ||
403-6 Promotion of worker health | ||
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | ||
4.9 Risk Identification, Control, and Monitoring Health and Safety | ||
4.11 Group Health and Safety Committee: Alignment and Best-Practice Sharing | ||
403-8 Workers covered by an occupational health and safety management system | ||
4.9 Risk Identification, Control, and Monitoring Health and Safety | ||
403-9 Work-related injuries | ||
4.9 Risk Identification, Control, and Monitoring Health and Safety | ||
403-10 Work-related ill health | ||
4.9 Risk Identification, Control, and Monitoring Health and Safety | ||
Material Topic Name: Other work related rights | ||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
GRI 404: Training and Education 2016 | 404-1 Average hours of training per year per employee | |
404-2 Programs for upgrading employee skills and transition assistance programs | ||
404-3 Percentage of employees receiving regular performance and career development reviews | ||
Material Topic Name: Equal treatment and opportunities | ||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
GRI 405: Diversity and Equal Opportunity 2016 | 405-1 Diversity of governance bodies and employees | |
405-2 Ratio of basic salary and remuneration of women to men | ||
Social - Affected Community
GRI Standard | Disclosure | Location |
Material Topic Name: Economic, social and cultural rights | ||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
GRI 413: Local Communities 2016 | 413-1 Operations with local community engagement, impact assessments, and development programs | |
Social - Workers in the Value Chain
GRI Standard | Disclosure | Location |
Material Topic Name: Working Conditions | ||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
GRI 414: Supplier Social Assessment 2016 | 414-1 New suppliers that were screened using social criteria | |
414-2 Negative social impacts in the supply chain and actions taken | ||
Material Topic Name: Equal treatment and opportunities, Other work related rights | ||
GRI 3: Material Topics 2021 | 3-3 Management of material topics | |
GRI 408 Child Labor 2016 | 408-1 Operations and suppliers at risk for child labor | |
8.4 Declaration of the Board of Directors
GRI 2-14: Role of the highest governance body in sustainability reporting
The Board of Directors of Cicor Technologies Ltd. bears the responsibility for the preparation and presentation of the Non-Financial Report 2025 in accordance with the applicable regulations.
The Board of Directors of Cicor Technologies Ltd. approved the Non-Financial Report for the 2025 year and pledges to keeping it accessible on the Company’s website for at least ten years.
Daniel Frutig
Chairman of the Board of Directors
Norma Corio
Member of the Board of Directors
Denise Koopmans
Member of the Board of Directors
Konstantin Ryzhkov
Member of the Board of Directors