Appendix

6.1 Reporting indices

6.1.1 GRI Content Index

SMG Swiss Marketplace Group AG has reported the information cited in this GRI Content Index for the period 1 January 2024 to 31 December 2024 with reference to the GRI Standards.

We disclose against selected GRI disclosures that reflect our material topics and reporting priorities, as determined through internal assessment and stakeholder engagement. The GRI Content Index presented below includes direct references to where these disclosures are addressed in the report. We have not aimed to report in full accordance with the GRI Standards. However, we remain committed to enhancing our disclosure scope and data maturity over time in line with evolving stakeholder expectations and regulatory developments.

GRI Standard	Disclosure	Reference / Information

GRI 1

GRI 2: General Disclosures	2-1 Organisational details	About SMG Swiss Marketplace Group Contact information and imprint
	2-2 Entities included in the organisation’s sustainability reporting	About SMG Swiss Marketplace Group
	2-3 Reporting period, frequency and contact point	About SMG Swiss Marketplace Group Contact information and imprint The report is released annually. Publication date: 5 September 2025
	2-4 Restatements of information	No restatements in 2024
	2-5 External assurance	About SMG Swiss Marketplace Group
	2-6 Activities, value chain, and other business relationships	About SMG Swiss Marketplace Group
	2-7 Employees	Employee data methodology and operational boundaries Workforce strategy and overview
	2-8 Workers who are not employees	Employee data methodology and operational boundaries Workforce strategy and overview
	2-9 Governance structure and composition	Empowering sustainability: Our governance framework at a glance
	2-11 Chair of the highest governance body	Sustainability governance structure within SMG
	2-12 Role of the highest governance body in overseeing the management of impacts	Empowering sustainability: Our governance framework at a glance
	2-13 Delegation of responsibility for managing impacts	Empowering sustainability: Our governance framework at a glance
	2-14 Role of the highest governance body in sustainability reporting	About SMG Swiss Marketplace Group Empowering sustainability: Our governance framework at a glance Materiality assessment
	2-15 Conflicts of interest	Ensuring regulatory compliance
	2-16 Communication of critical concerns	Empowering sustainability: Our governance framework at a glance Whistleblowing process
	2-17 Collective knowledge of the highest governance body	Empowering sustainability: Our governance framework at a glance
	2-22 Statement on sustainable development strategy	CEO Statement
	2-23 Policy commitments	Ensuring regulatory compliance Ethics and compliance Human rights Identifying risks
	2-24 Embedding policy commitments	Ensuring regulatory compliance
	2-25 Processes to remediate negative impacts	Ensuring regulatory compliance Human rights Identifying risks
	2-26 Mechanisms for seeking advice and raising concerns	Ensuring regulatory compliance Whistleblowing process
	2-27 Compliance with laws and regulations	Ensuring regulatory compliance
	2-28 Membership associations	Driving a responsible digital space in Switzerland Industry alliances to drive collective advances
	2-29 Approach to stakeholder engagement	Industry alliances to drive collective advances Our sustainability strategy and journey

GRI 3: Material Topics 2021	3-1 Process to determine material topics	Materiality assessment
	3-2 List of material topics	Material topics from the Double Materiality Assessment
Material topic: Emissions and energy efficiency	3-3 Management of material topics	Climate Driving change with our net-zero targets Emissions and energy overview Key initiatives, targets, and metrics Empowering sustainability: Our governance framework at a glance Measuring our carbon footprint
GRI 302: Energy 2016	302-1 Energy consumption within the organisation	Emissions and energy overview Key initiatives, targets, and metrics Methodology and approach to emission and energy calculations
	302-3 Energy intensity	Emissions and energy overview Methodology and approach to emission and energy calculations
GRI 305: Emissions 2016	305-1 Direct GHG emissions (Scope 1)	Emissions and energy overview Methodology and approach to emission and energy calculations
GRI 305: Emissions 2016	305-2 Indirect GHG emissions (Scope 2)	Emissions and energy overview Methodology and approach to emission and energy calculations
	305-3 Other indirect GHG emissions (Scope 3)	Emissions and energy overview Methodology and approach to emission and energy calculations
	305-4 GHG emissions intensity	Emissions and energy overview Methodology and approach to emission and energy calculations
Material topic: Talent attraction and retention	3-3 Management of material topics	Empowering sustainability: Our governance framework at a glance Talent attraction and retention Workforce strategy and overview
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	Workforce strategy and overview
	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	Employee well-being and engagement Talent attraction and retention
GRI 404: Training and Education 2016	404-1 Average hours of training per year per employee	Talent attraction and retention
	404-2 Programs for upgrading employee skills and transition assistance programs	Talent attraction and retention
	404-3 Percentage of employees receiving regular performance and career development reviews	Talent attraction and retention
Material topic: Employee well-being	3-3 Management of material topics	Employee well-being and engagement Empowering sustainability: Our governance framework at a glance Workforce strategy and overview
Material topic: Diversity and inclusion	3-3 Management of material topics	Diversity and inclusion Workforce strategy and overview
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	Diversity and inclusion
GRI 406: Non-discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	Diversity and inclusion
Material topic: Cybersecurity and data protection	3-3 Management of material topics	Cybersecurity Cybersecurity and data protection Data protection Empowering sustainability: Our governance framework at a glance
GRI 418: Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	Data protection
Material topic: Helping people make sustainable, affordable choices	3-3 Management of material topics	Empowering sustainability: Our governance framework at a glance Helping people make sustainable choices Raising awareness about sustainability in the real estate and automotive sectors Social impact for consumers Toward a low-emission real estate sector

Material topic: Circularity	3-3 Management of material topics	Automotive: Extending vehicle life for a greener future Circularity Embedding circularity in our workplace Empowering sustainability: Our governance framework at a glance General Marketplaces: Pioneering circular economy solutions in consumer goods

Governance
GRI 205: Anti-corruption 2016	205-1 Operations assessed for risks related to corruption	Combating bribery and corruption
	205-2 Communication and training about anti-corruption policies and procedures	Combating bribery and corruption Ensuring regulatory compliance
	205-3 Confirmed incidents of corruption and actions taken	Combating bribery and corruption
GRI 206: Anti-competitive Behavior 2016	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Anti-competitive behavior

6.1.2 Swiss sustainability disclosure indices

Swiss CO Index

The section below address the report content in accordance with Article 964b of the Swiss Code of Obligations (CO).

Thematic area and breakdown		Reference

Business Model		About SMG Swiss Marketplace Group
Environmental Matters
Concepts & due diligence		Climate change and business resilience Empowering sustainability: Our governance framework at a glance Measuring our carbon footprint
Measures		Key initiatives, targets, and metrics
Main risks		Assessment of climate-related risks and opportunities Climate change and business resilience
Performance Indicators		Driving change with our net-zero targets Emissions and energy overview
Social Matters
Concepts & due diligence		Cybersecurity and data protection Empowering sustainability: Our governance framework at a glance Social impact for consumers
Measures		Cybersecurity Data protection Industry alliances to drive collective advances RicardoForGood
Main risks		Cybersecurity and data protection
Performance Indicators		Cybersecurity Data protection Industry alliances to drive collective advances RicardoForGood
Employee-related Matters
Concepts & due diligence		Empowering sustainability: Our governance framework at a glance Workforce strategy and overview
Measures		Diversity and inclusion Employee well-being and engagement Talent attraction and retention
Main risks		Workforce strategy and overview
Performance Indicators		Diversity and inclusion Employee well-being and engagement Talent attraction and retention Workforce strategy and overview
Human Rights
Concepts & due diligence		Empowering sustainability: Our governance framework at a glance Human rights Identifying risks
Anti-Corruption
Concepts & due diligence		Combating bribery and corruption Empowering sustainability: Our governance framework at a glance

TCFD Index

Disclosure category and breakdown		Reference
Governance
Describe the board’s oversight of climate related risks and opportunities.		Empowering sustainability: Our governance framework at a glance
Describe management’s role in assessing and managing climate-related risks and opportunities.		Climate change and business resilience Empowering sustainability: Our governance framework at a glance Integrating sustainability into the ERM framework
Strategy
Describe the climate-related risks and opportunities the organisation has identified over the short, medium, and long term.		Assessment of climate-related risks and opportunities Climate change and business resilience
Describe the impact of climate-related risks and opportunities on the organisation’s business, strategy, and financial planning.		Assessment of climate-related risks and opportunities
Describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.		Assessment of climate-related risks and opportunities
Risk Management
Describe the organisation’s processes for identifying and assessing climate-related risks.		Assessment of climate-related risks and opportunities Integrating sustainability into the ERM framework
Describe the organisation’s processes for managing climate-related risks.		Assessment of climate-related risks and opportunities Integrating sustainability into the ERM framework
Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organisation’s overall risk management.		Assessment of climate-related risks and opportunities Integrating sustainability into the ERM framework
Metrics & Targets
Disclose the metrics used by the organisation to assess climate-related risks and opportunities in line with its strategy and risk management process.		Emissions and energy overview
Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.		Emissions and energy overview
Describe the targets used by the organisation to manage climate-related risks and opportunities and performance against targets.		Emissions and energy overview Key initiatives, targets, and metrics

6.2 Glossary and footnotes

6.2.1 Abbreviations and definitions

Abbreviation / Term		Definition / Explanation
Affiliate		Entity over which an investor has significant influence but not control (accounting term)
AGVS		Auto Gewerbeverband Schweiz
AI		Artificial Intelligence
AIB		Association of Issuing Bodies
BEIS		UK Department for Business, Energy & Industrial Strategy
BfE		Swiss Federal Office of Energy
BoD		Board of Directors
CBEC		Cantonal Building Energy Certificate
CISO		Chief Information Security Officer
cNPS		candidate Net Promoter Score
CO		(Swiss) Code of Obligations
CO₂		Carbon Dioxide
CO₂e		Carbon dioxide equivalent, a unit of measurement used to standardise the climate impact of various greenhouse gases, such as nitrous oxide, methane, and hydrofluorocarbons.
CoC		Code of Conduct
DDTrO		Ordinance on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour
DEFRA		Department for Environment Food and Rural Affairs
DMA		Double Materiality Assessment
DPA		Data Processing Agreements
DPMS		Data Protection Management System
DPO		Data Protection Officer
ELT		Executive Leadership Team
ERM		Enterprise Risk Management
ESG		Environment, Social and Governance
EV		Electric Vehicle
FADP		Swiss Data Protection Act
FDPIC		Swiss Federal Data Protection and Information Commissioner
FIDO		Fast IDentity Online
FTE		Full-Time Equivalent
GCO		Group Compliance Officer
GHG		Greenhouse Gas
GHG Protocol		Greenhouse Gas Protocol
GRI		Global Reporting Initiative
IAPP		International Association of Privacy Professionals
IEA		International Energy Agency
IPCC		Intergovernmental Panel on Climate Change
ISMS		Information Security Management System
ISO		International Organization for Standardization
Joint ventures		Joint arrangements with shared control and rights to net assets (accounting term)
KPI		Key Performance Indicator
LCA		Life Cycle Assessment
MFA		Multi-Factor Authentication
Minergie		Swiss Standard for Sustainable Building
Minority interests		Ownership in a subsidiary not attributable to the parent company, meaning non-controlling interests (accounting term)
MWh		Megawatt-hour
n/a		not available
NGFS		Network for Greening the Financial System
NTM		Network for Transport Measures
PGSP		Profit Growth Share Plan
RAC		Risk and Audit Committee
RoPA		Record of Processing Activities
SASB		Sustainability Accounting Standards Board
SBTi		Science-Based Targets initiative
SCC		Standard Contractual Clauses
SDG		Sustainable Development Goals
SLU		SMG Learning Universe
SMG Leader		A leader is defined as employees in management positions who leads at least one employee directly
SOC2		Service Organisation Control Type 2
SPOC		Single Point of Contact
Sustainability SteerCo		Sustainability Steering Committee
TCFD		Task Force on Climate-related Financial Disclosures
TWINT		Switzerland’s leading mobile payment app
UNGPs		United Nations Guiding Principles on Business and Human Rights
VUD		Association for Corporate Data Protection
WRI		World Resources Institute

6.2.2 Consolidated footnotes

1The reported figure is presented on a Headcount (HC) basis, consistent with the reporting throughout this document. For reference, this corresponds to 863 full-time equivalents (FTEs).

2Switzerland, France, Germany, India, Serbia and Vietnam.

3The sustainability report includes data pertaining to companies of which SMG Swiss Marketplace Group AG has had full ownership or direct or indirect operational control throughout the year, including SMG Swiss Marketplace Group Sàrl, Swiss Marketplace Group (Austria) GmbH, SMG Swiss Marketplace Group GmbH, Immo Inf. Technology Private LTD, SMG Swiss Marketplace Group d.o.o. Beograd, Nhat Viet Group Ltd., Ricardo AG, Flatfox AG, Acheter - Louer.ch & Publimmo Sàrl, Casasoft AG, IAZI, Informations- und Ausbildungszentrum für Immobilien AG, Moneyland.ch AG. Certain scope limitations are mentioned throughout the report and in Methodologies and boundaries

4Given that SMG does not import or process minerals and metals from conflict- affected areas, we are not required to submit a due diligence report under Articles 964j-964l of the Swiss Code of Obligations (CO).

5Version of June 2017, and the annex "Implementing the Recommendations of the Task Force on Climate-related Financial Disclosures", version of October 2021.

6The three scenarios are as follows: the Net-Zero Scenario (aligned with 1.5°C), the Announced Pledges Scenario (aligned with 1.7–2°C), and the Stated Policies Scenario (aligned with 2–2.5°C). For further details, please refer to Assessment of climate-related risks and opportunities.

7Refers only to offices within our organisational boundaries, as defined in Methodology and approach to emissions and energy calculation.

8RoPAs are a legal requirement for companies to document their data processing activities.

9NIST-SP-800-61 rev2.

10This is taking into account breaches of customer privacy that were reported to privacy authorities.

11The people strategy is implemented across all business units and locations, except for Moneyland.ch AG and Immo Inf. Technology Private LTD, where integration efforts are still ongoing.

12Details on reporting scope and methodology are outlined in Employee data methodology and operational boundaries.

13Details on reporting scope and methodology are outlined in Employee data methodology and operational boundaries.

14Total rates are calculated as the number of new hires divided by the total average number of employees across categories during the reporting period.

15Total rates are calculated as the number of leavers divided by the total average number of employees across categories during the reporting period.

16Available to permanent employees maintaining a minimum 40% workload.

17Excl. Immo Inf. Technology Private Ltd. (India) and moneyland.ch AG.

18Data relating to employee engagement was retrieved from Culture Amp.

19Source: starred.com.

20Details on reporting scope and methodology are outlined in Employee data methodology and operational boundaries.

21Details on reporting scope are outlined in Employee data methodology and operational boundaries.

22Details on reporting scope are outlined in Employee data methodology and operational boundaries.

23The term "leaders" is defined in the list of abbreviations and definitions.

24Ordinance on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour (DDTrO).

25Emissions from online marketing services are currently excluded from our GHG inventory due to the lack of standardised estimation methodologies across the industry and the high complexity of emissions attribution. We are actively monitoring the development of market guidance and exploring methodological approaches to estimate the associated emissions, with the aim to include them in future reporting cycles as feasibility and methodological clarity improves.

6.3 Contact and imprint

Publisher:

SMG Swiss Marketplace Group AG

Thurgauerstrasse 36
8050 Zurich
Switzerland

Website: www.swissmarketplace.group
Email: info@swissmarketplace.group
Phone: +41 58 900 73 91

Disclaimer:

This sustainability report has been prepared with the utmost care. However, we do not assume liability for the accuracy, completeness, or timeliness of the information provided. This report is for informational purposes only and does not constitute any legal claims.

Copyright:

All content in this report, including text, graphics, and images, is protected by copyright. Use or reproduction is only permitted with the explicit consent of SMG Swiss Marketplace Group AG.

Feedback and suggestions:

We welcome your feedback and are happy to engage in dialogue on sustainability topics. Please contact us at ir@swissmarketplace.group.