GRI Index

The GRI Index provides a standardised overview of reporting which is broken down by subject. Swisscom reports in accordance with the GRI standards (until 2021) for the period from 1 January 2023 to 31 December 2023.

Indicators		Reference: AR = Annual Report, SIR = Sustainability Impact Report
		Key: Indicator according to GRI standards (as per scope of report) = irrelevant = not covered = partially covered = fully covered

GRI 1: Foundation
GRI 2: General Disclosures
2-1 Organizational entails
2-1 a	Legal name	AR: Notes to the consolidated financial statements: Other disclosures.
2-1 b	Nature of ownership and legal form	AR: 2 Group structure and shareholders
2-1 c	Location of headquarters	CH-3048 Worblaufen
2-1 d	Countries of operation	AR: 2 Group structure and shareholders AR: Group companies AR: Notes to the consolidated financial statements: Other disclosures

2.2 Entities included in the organization’s sustainability reporting
2-2 a	Entities included in sustainability reporting	SIR: Scope of the report: Personnel information system
2-2 b	Entities included in the consolidated financial statements	AR: 2 Group structure and shareholders
2-2 c	Approach used for consolidating the information	AR: 2 Group structure and shareholders

2-3 Reporting period, frequency and contact point
2-3 a	Reporting period for, and the frequency of, sustainability reporting	01.01.2023–31.12.2023 Annually
2-3 b	Reporting period for financial reporting	01.01.2023–31.12.2023 Annually
2-3 c	Publication date of the report or reported information	08.02.2024
2-3 d	Contact point for questions about the report or reported information	www.swisscom.ch/en/about/impressum.html

2-4 Restatements of information
2-4	Restatements of information	No ‘restatements’ in 2023.
2-4a	Explanation of the reasons and effects	No ‘restatements’ in 2023.

2-5 External assurance
2-5	External assurance	SIR: SGS verification
2-5 a	Policy and practice; involvement of the highest governance body and senior executives	SIR: Corporate Responsibility governance
2-5 b	Link to the external assurance report(s) or assurance statement(s) enscription of what has been assured and on what basis, assurance standards used, level of assurance obtained, limitations of the assurance process, enscription of the relationship	SIR: SGS verification

Activities and workers 2-6 Activities, value chain and other business relationships
2-6 a	Sector; if applicable, significant changes compared to previous years	No significant changes in 2023.
2-6 b	Value chain (including activities, products, services and markets served; supply chain; entities downstream from the organization; and, if applicable, significant changes compared to previous years)	AR: Brands, products and services SIR: Fair supply chains AR: 2 Group structure and shareholders No significant changes in supply chains.
2-6 c	Other relevant business relationships and, if applicable, significant changes compared to previous years	No significant changes in 2023.

2-7 Employees
2-7 a	Total number of employees, and breakdown by gender and by region	AR: Employees in Switzerland
2-7 b	Total number of permanent employees, temporary employees, non-guaranteed hours employees, full-time employees, part-time employees, and a breakdown by gender and by region	SIR: Total workforce in Switzerland.
2-7 c	Methodologies and assumptions	SIR: Scope of the report: Personnel information system
2-7 d	Contextual information	No significant fluctuations in 2023
2-7 e	Significant fluctuations	SIR: Total workforce in Switzerland

2-8 Workers who are not employees
2-8 a	Total number of workers who are not employees (type, contractual relationship)	SIR: Total workforce in Switzerland: temporary employees. Main reasons for hiring external employees are their specific skills, which are not available at Swisscom, or resource bottlenecks in projects.
2-8 b	Methodologies and assumptions	SIR: Scope of the report: Personnel information system
2-8 c	Significant fluctuations	SIR: Total workforce in Switzerland: temporary employees

Governance 2-9 Governance structure and composition
2-9	Governance structure and composition of the highest governance body and its committees	AR: 4 Board of Directors
2-10	Nomination and election of the highest governance body	AR: 4.5 Election and term of office AR: 4.10 Committees of the Board of Directors: Nomination Committee
2-11	Chair of the highest governance body	AR: 4 Board of Directors AR: 5 Group Executive Board
2-12	Role of the highest governance body in overseeing the management of impacts	Link: www.swisscom.ch/principles – Organisational Rules SIR: Corporate Responsibility governance AR: 2 Group structure and shareholders AR: 4 Board of Directors AR: 4.9 Internal organisation and modus operandi AR: 4.11 Assignment of powers of authority AR: 4.12 Information and controlling instruments of the Board of Directors vis-à-vis the Group Executive Board AR: 5 Group Executive Board
2-13	Delegation of authority for managing impacts	SIR: Corporate Responsibility governance AR: 2 Group structure and shareholders AR: 4 Board of Directors AR: 4.9 Internal organisation and modus operandi AR: 4.11 Assignment of powers of authority AR: 5 Group Executive Board
2-14	Role of the highest governance body in sustainability reporting
2-15	Conﬂicts of interest	Link: www.swisscom.ch/principles – Organisational Rules AR: 4.12 Information and controlling instruments of the Board of Directors vis-à-vis the Group Executive Board
2-16	Communication of critical concerns	AR: 4.12 Information and controlling instruments of the Board of Directors vis-à-vis the Group Executive Board: In urgent cases, the Chairman of the Audit and ESG Reporting Committee is informed without delay about any significant new risks. A basic principle of whistleblowing is that anonymity is guaranteed; therefore, Swisscom does not communicate the number or other details of reports.
2-17	Collective knowledge of the highest governance body	AR: 4.9 Internal organisation and modus operandi
2-18	Evaluation of the performance of the highest governance body	AR: 2 Group structure and shareholders AR: 4 Board of Directors AR: 4.9 Internal organisation and modus operandi AR: 4.11 Assignment of powers of authority AR: 5 Group Executive Board AR: 4.12 Information and controlling instruments of the Board of Directors vis-à-vis the Group Executive Board
2-19	Remuneration policies	AR: 3 Remuneration of the Group Executive Board
2-20	Process to determine remuneration	AR: 4.2 Key management compensation SIR: Group of stakeholders AR: 7.3 Convocation of the Annual General Meeting and agenda items; minutes
2-21	Annual total compensation ratio	SIR: Overall balance in Switzerland; other key figures

Strategies, policies and practices
2-22	Statement on sustainable envelopment strategy	AR: Management report, Strategy and environment chapter SIR: Stakeholders’ letter SIR: Sustainability strategy
2-23	Policy commitments	AR: Report on non-financial matters chapter SIR: Responsible business activities and risk management SIR: Fair supply chains SIR: Corporate ethics
2-24	Embedding policy commitments	SIR: Responsible business activities and risk management SIR: Corporate ethics
2-25	Processes to remediate negative impacts	AR: Corporate Governance
2-26	Mechanisms for seeking advice and raising concerns	AR: Corporate Governance SIR: Corporate ethics
2-27	Compliance with laws and regulations	SIR: Responsible business activities and risk management AR: Legal Environment
2-28	Membership associations	SIR: Actor in public debates. An overview of the ESG-related memberships can also be found here: www.swisscom.ch/en/about/sustainability/partners.html

Stakeholder engagement
2-29	Approach to stakeholder engagement	SIR: Material issues SIR: Group of stakeholders SIR: About this report
2-30	Collective bargaining agreements	SIR: Group of stakeholders

GRI 3: Material Topics
3-1	Process to determine material topics	SIR: Material issues SIR: Group of stakeholders
3-2	List of material topics	SIR: Material issues SIR: Materiality matrix SIR: About this report; reporting
3-3	Management of material topics	SIR: Material issues Context: AR: Strategy and environment SIR: Environment Risks: AR: Risks (Group) Opportunities: AR: Brands, products and services Targets and strategy: AR: Strategy and environment SIR: Sustainability Strategy 2025

GRI Standard Material Topics (related to GRI topics) 200 Economic Topics
GRI 3		Link: www.swisscom.ch/principles – Code of Conduct AR: Group goals and strategy AR: Financial outlook AR: Shareholders’ letter

201 Economic Performance
201-1	Direct economic value generated and distributed	AR: Statement of added value
201-2	Financial implications and other risks and opportunities due to climate change	SIR: Climate SIR: Climate risks
201-3	Defined benefit plan obligations and other retirement plans	AR: 4.3 Defined benefit plans; SIR: Employer attractiveness; Conditions of employment, salary and fringe benefits AR: Collective Employment Agreement (CEA) AR: Employees (100% of employees);
201-4	Financial assistance received from government	Swisscom did not receive any financial assistance from the government in 2023.

202 Market Presence
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	AR: Employee remuneration
202-2	Proportion of senior management hired from the local community	There is no location-based selection of personnel.

203 Indirect Economic Impacts
GRI 3	Management of material topics	SIR: Material issues
203-1	Infrastructure investments and services supported	AR: Investments SIR: Network expansion SIR: Basic service provision
203-2	Significant indirect economic impacts	SIR: Network expansion

204 Procurement Practices
GRI 3	Management of material topics	SIR: Fair supply chains
204-1	Proportion of spending on local suppliers	AR: Statement of added value. As a Swiss company, we prioritise the Swiss market wherever possible.

205 Anti-corruption
GRI 3	Management of material topics	SIR: Responsible business activities and risk management
205-1	Operations assessed for risks related to corruption	High-risk business activities are monitored within the scope of the CMS by means of control processes and an IT system. The CMS of the Swisscom (Switzerland) Ltd was subject to a full review during the financial year.
205-2	Communication and training about anti-corruption policies and procedures	The Board of Directors, the Group Executive Board and division management are informed annually about measures, developments and any adjustments that may be necessary. Annual training on anti-corruption directive for new employees. In the year under review, 97% of managers successfully completed an ‘Anti-Corruption’ e-learning course. Contractual obligations on the part of all suppliers and partners to comply with the anti-corruption directive.
205-3	Confirmed incidents of corruption and actions taken	No cases of corruption were identified during the financial year.

206 Anti-competitive Behaviour
GRI 3	Management of material topics	SIR: Responsible business activities and risk management
206-1	Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices	AR: Legal environment AR: Federal Cartel Act (CartA) AR: Contingent liabilities for regulatory and antitrust proceedings. AR: Consolidated Financial Statements

207 Tax
207-1	Approach to tax	Swisscom has defined an approach to tax on the basis of the guidelines stipulated by the Board of Directors.
207-2	Tax governance, control, and risk management	The Board of Directors determines the strategic, organisational, financial planning and accounting-related guidelines, including the tax strategy. AR: Corporate Governance
207-3	Stakeholder engagement and management of concerns related to tax	Not a significant issue for Swisscom or our stakeholders.
207-4	Country-by-country reporting	AR: Income taxes

300 Environmental Topics
GRI 3	Management of material topics	SIR: Environment

301 Materials
GRI 3	Management of material topics	SIR: Circular economy
301-1	Materials used by weight or volume	SIR: Economical use of resources Reporting only includes selected materials.
301-2	Recycled input materials used	SIR: Economical use of resources Only data on selected topics are provided.
301-3	Reclaimed products and their packaging materials	SIR: Economical use of resources No quantities are reported. SIR: Paper

302 Energy
GRI 3	Management of material topics	SIR: Energy
302-1	Energy consumption within the organization	SIR: Our key energy efficiency measures SIR: Environmental key figures in Switzerland
302-3	Energy intensity	SIR: Energy
302-4	Reduction of energy consumption	SIR: Our key energy efficiency measures SIR: Environmental key figures in Switzerland
302-5	Reductions in energy requirements of products and services	SIR: There is no metric for the savings of products sold in the reporting year. SIR: Environmental key figures in Switzerland

303 Water and effluents
303-1	Interactions with water as a shared resource	SIR: Environmental key figures in Switzerland Only water consumption for sanitary purposes. SIR: Water
303-2	Management of water discharge-related impacts	Not relevant, as water is only used for sanitary purposes.
303-3	Water withdrawal	Household water only.
303-4	Water discharge	We do not do this.
303-5	Water consumption	Household water only.

304 Biodiversity
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	SIR: Biodiversity; Protection of the landscape and building land
304-2	Significant impacts of activities, products, and services on biodiversity	SIR: Biodiversity
304-3	Habitats protected or restored	SIR: Biodiversity; Protection of the landscape and building land
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Not surveyed, as not relevant.

305 Emissions
GRI 3	Management of material topics	SIR: Climate
305-1	Direct (Scope 1) GHG emissions	SIR: Scope 1 SIR: Environmental key figures in Switzerland
305-2	Energy indirect (Scope 2) GHG emissions	SIR: Climate SIR: Scope 2
305-3	Other indirect (Scope 3) GHG emissions	SIR: Scope 3 SIR: Environmental key figures in Switzerland
305-4	GHG emissions intensity	SIR: Our emissions in Switzerland
305-5	Reduction of GHG emissions	SIR: Avoided emissions SIR: Environmental key figures in Switzerland
305-6	Emissions of ozone-depleting substances (ODS)	SIR: Scope 1
305-7	Nitrogen oxides (NOX), sulphur oxides (SOX), and other significant air emissions	SIR: Environmental key figures in Switzerland

306 Waste
306-1	Waste generation and significant waste-related impacts	No significant impacts known.
306-2	Management of significant waste-related impacts	SIR: Circular economy SIR: Waste SIR: Environmental key figures in Switzerland
306-3	Waste generated	SIR: Waste
306-4	Waste diverted from disposal	SIR: Waste
306-5	Waste directed to disposal	SIR: Waste

308 Supplier Environmental Assessment
GRI 3	Management of material topics	SIR: Climate
308-1	New suppliers that were screened using environmental criteria	SIR: Scope 3; Reducing CO₂ emissions in the supply chain

400 Social Topics
GRI 3	Management of material topics	SIR: People

401 Employment
GRI 3	Management of material topics	SIR: Employer attractiveness
401-1	New employee hires and employee turnover	SIR: Total workforce in Switzerland AR: Social plan
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	AR: Employees
401-3	Parental leave	SIR: Employer attractiveness SIR: Total workforce in Switzerland

402 Labour/Management Relations
402-1	Minimum notice periods regarding operational changes	Section 3.3 CEA Negotiations must be held in good time with the trade unions party to the Agreement.

403 Occupational Health and Safety
GRI 3	Management of material topics	SIR: Work stress and resilience
403-1	Occupational health and safety management system	AR: Collective Employment Agreement (CEA) AR: Employees (100% of employees); SIR: Safety in the workplace and safety certification
403-2	Hazard identification, risk assessment, and incident investigation	SIR: Safety in the workplace and safety certification
403-3	Occupational health services	Swisscom does not do business in areas or countries that have a high risk of communicable diseases or where communicable diseases are particularly prevalent.
403-4	Worker participation, consultation, and communication on occupational health and safety	SIR: Work stress and resilience
403-5	Worker training on occupational health and safety	SIR: Work stress and resilience
403-6	Promotion of worker health	SIR: Work stress and resilience
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	SIR: Work stress and resilience
403-8	Workers covered by an occupational health and safety management system	SIR: Work stress and resilience
403-9	Work-related injuries	SIR: Safety in the workplace and safety certification
403-10	Work-related ill health	SIR: Safety in the workplace and safety certification

404 Training and Education
GRI-3	Management of material topics	SIR: Labour market skills and training
404-1	Average hours of training per year per employee	SIR: Total workforce in Switzerland. 4.2 days = 33.3 hours per year and per employee.
404-2	Programs for upgrading employee skills and transition assistance programs	SIR: Employer attractiveness
404-3	Percentage of employees receiving regular performance and career envelopment reviews	SIR: Total workforce in Switzerland SIR: Total workforce in Switzerland AR: Collective Employment Agreement (CEA)

405 Diversity and Equal Opportunity
GRI-3	Management of material topics	SIR: Diversity, equity and inclusion
405-1	Diversity of governance bodies and employees	AR: 4 Board of Directors AR: 5 Group Executive Board SIR: Total workforce in Switzerland
405-2	Ratio of basic salary and remuneration of women to men	AR: Employee remuneration SIR: Gender equality SIR: Total workforce in Switzerland

406 Non-discrimination
406-1	Incidents of discrimination and corrective actions taken	SIR: Diversity, equity and inclusion SIR: Fair supply chains There were no cases of discrimination in 2023

407 Freedom of Association and Collective Bargaining
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Covered thanks to the mutually agreed duty to observe industrial peace in accordance with CEA.

408 Child Labour
408-1	Operations and suppliers at significant risk for incidents of child labour	SIR: Fair supply chains; child labour

409 Forced or Compulsory Labour
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labour	SIR: Fair supply chains

410 Security Practices
410-1	Security personnel trained in human rights policies or procedures	As a matter of principle, we do not have any business locations in countries that are not subject to strict legislation.

411 Rights of Indigenous Peoples
411-1	Incidents of violations involving rights of indigenous peoples	As a matter of principle, we do not have any business locations in countries that are not subject to strict legislation. SIR: Fair supply chains

413 Local Communities
413-1	Operations with local community engagement, impact assessments, and envelopment programs	SIR: Responsibility for people SIR: Youth media protection and promoting media competence
413-2	Operations with significant actual and potential negative impacts on local communities	SIR: Mobile telephony and society.

414 Supplier Social Assessment
GRI 3	Management of material topics	SIR: Fair supply chains
414-1	New suppliers that were screened using social criteria	SIR: Measures to ensure fair supply chains SIR: Joint Alliance for CSR
414-2	Negative social impacts in the supply chain and actions taken	SIR: Joint Alliance for CSR SIR: Measures to ensure fair supply chains

415 Public Policy
415-1	Political contributions	SIR: Actor in public debates Swisscom is politically neutral and non-denominational and does not financially support any parties, opinion leaders and decision-makers.

416 Customer Health and Safety
GRI 3	Management of material topics	SIR: Youth media protection and promoting media competence
GRI 3	Management of material topics	SIR: Mobile telephony and society
416-1	Assessment of the health and safety impacts of product and service categories	SIR: Mobile telephony and society
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Relevant health standards for the mobile network are contained in the ICNIRP Guidelines and, in particular, the ONIR. SIR: ONIR limits Swisscom complied with the limits in 2023. AR: Compliance management No incidents of non-compliance with regulations were identified in connection with impacts of products and services on health and security.

417 Marketing and Labeling
417-1	Requirements for product and service information and labeling	Not relevant for Switzerland, except with respect to Ordinance on the Disclosure of Prices.
417-2	Incidents of non-compliance concerning product and service information and labeling	AR: Compliance management No incidents of non-compliance were identified in the financial year.
417-3	Incidents of non-compliance concerning marketing communications	SIR: Responsible business activities and risk management In the year under review, the Swiss Commission for Fairness in Advertising issued a recommendation to adjust a marketing communication, which was implemented.

418 Customer Privacy
GRI 3	Management of material topics	SIR: Data protection
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	SIR: Data protection In two cases, a well-founded complaint was made concerning breaches of customer privacy.

Material Topics (not listed in GRI): Accessibility
GRI 3	Management of material topics	SIR: Accessibility

Data security
GRI 3	Management of material topics	SIR: Data security

Sustainable cities and communities
GRI 3	Management of material topics	SIR: Sustainable cities and communities

Network dismantling
GRI 3	Management of material topics	SIR: Dismantling of network infrastructure