About the Sustainability Report

The Sustainability Report of SMG Holding² has been prepared in accordance with Article 964a–c of the Swiss Code of Obligations (CO), which addresses transparency in non-financial matters, and with reference to the Global Reporting Initiative (GRI) Standards. It covers the reporting period from 1 January 2025 to 31 December 2025.

The report complies with the Swiss Ordinance on Climate Disclosures, applying the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). For the reporting period, the Company deferred implementation of the digital taxonomy, pending an applicable Swiss standard. In line with the Ordinance on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour (DDTrO), the Group conducted a targeted review of potential child labour risks along the value chain.³ For more details, see Upholding Human Rights and Preventing Child Labour.

The Sustainability Report, including material topics, was reviewed by the Board of Directors, which approved this report for publication on 11 March 2026.

This report consolidates information from all directly or indirectly controlled subsidiaries. In 2025, the Company did not hold any affiliates, minority interests, or joint ventures. Scope limitations are detailed under the sections Methodology and Approach to Emissions and Energy Calculation and Employee Methodology and Boundaries. Minor scope exclusions are addressed in the relevant sections.

Data is collected regularly from all sites using standardised procedures to ensure consistency and accuracy. Information and data have been internally verified, without external assurance.

For further information, including contact details for questions or comments about this report, refer to Legal notice.