Sustainability statement – Appendix

Non-financial reporting requirements

Vetropack’s Annual report 2025 covers the information on non-financial matters required by the Swiss Code of Obligations.

Statement by the Board of Directors

The Board of Directors of Vetropack Holding Ltd is responsible for the preparation of the report on non-financial matters in accordance with the applicable provisions of the Swiss Code of Obligations, as referenced in the tables below.

The Board of Directors of Vetropack Holding Ltd approved the non-financial report for the year 2025 at its meeting on 9 March 2026.

Claude R. Cornaz

Chairman of the Board of Directors

Lukas Burkhardt

CEO

Reference table Swiss Code of Obligations

The sections of the sustainability report referenced in the following tables contain reporting on non-financial matters in accordance with Articles 964a-964c of the Swiss Code of Obligations, including climate-related disclosures aligned with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD).

Reporting requirements as per Art. 964b, Swiss Code of Obligations (CO)

Section in this Annual report

Reference

Business model

Business model and strategy 2030+

https://report.vetropack.com/2025/en/?p=15281

Environmental matters

E1 Climate Change

https://report.vetropack.com/2025/en/?p=15293

 

E2 Pollution

https://report.vetropack.com/2025/en/?p=15294

 

E3 Water and marine resources

https://report.vetropack.com/2025/en/?p=15295

 

E5 Resource use and circular economy

https://report.vetropack.com/2025/en/?p=15296

Social issues

S4 Consumers and end-users

https://report.vetropack.com/2025/en/?p=15298

Employee-related issues

S1 Own workforce

https://report.vetropack.com/2025/en/?p=15297

 

G1 Business conduct

https://report.vetropack.com/2025/en/?p=15299

Respect for human rights

S1 Own workforce

https://report.vetropack.com/2025/en/?p=15297

Combating corruption

G1 Business conduct

https://report.vetropack.com/2025/en/?p=15299

Climate disclosures aligned with TCFD

Section in this Annual report

Reference

Governance: Board oversight of climate-related risks and opportunities

ESRS 2 General information: Sustainability governance

https://report.vetropack.com/2025/en/?p=15284#TCFDBOD

 

E1 Climate change: Transition plan

https://report.vetropack.com/2025/en/?p=15293#TCFDGOV

Governance: Role of management in assessing and managing climate-related risks and opportunities

ESRS 2 General information: Sustainability governance

https://report.vetropack.com/2025/en/?p=15284#TCFDBOD

Strategy: Climate-related risks and opportunities over different time frames

E1 Climate change: Impacts, risks and opportunities related to climate change

https://report.vetropack.com/2025/en/?p=15293#TCFDCRRO

Strategy: Actual and potential impacts of the climate-related risks & opportunities on business, strategy and financial planning

E1 Climate change: Transition plan

https://report.vetropack.com/2025/en/?p=15293#TCFDTransition

Strategy: Resilience of strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario

E1 Climate change: Business resilience based on scenario analysis

https://report.vetropack.com/2025/en/?p=15293#TCFDResilience

Risk management: Processes for identifying and assessing climate-related risks

E1 Climate change: Process for identifying and assessing climate-related risks

https://report.vetropack.com/2025/en/?p=15293#TCFDProcess

Risk management: Processes for managing climate-related risks

E1 Climate change: Impacts, risks and opportunities related to climate change

https://report.vetropack.com/2025/en/?p=15293#TCFDCRRO

Risk management: Integration of processes for identifying, assessing and managing climate-related risks into the overall risk management

Risk management

https://report.vetropack.com/2025/en/?p=15282

Metrics and targets: Metrics used to assess climate-related risks and opportunities in line with its strategy and risk management process

E1 Climate change: Metrics related to climate change

https://report.vetropack.com/2025/en/?p=15293#TCFDMetrics

Metrics and targets: Scope 1, 2, 3 GHG emissions and related risks

E1 Climate change: Metrics related to climate change

https://report.vetropack.com/2025/en/?p=15293#TCFDMetrics

Metrics and targets: Targets used to manage climate-related risks and opportunities and performance against targets

E1 Climate change: Transition plan

https://report.vetropack.com/2025/en/?p=15293#TCFDTransition

 

E1 Climate change: Targets related to climate change

https://report.vetropack.com/2025/en/?p=15293#Targets