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