Reporting Indices

GRI Content Index

SMG reports selected disclosures for the period from 1 January 2025 to 31 December 2025 with reference to the GRI Standards. The disclosures included reflect SMG’s material topics and reporting priorities, as identified through the materiality assessment.

The GRI Content Index provides references to the relevant disclosures within this report. While the report has not been prepared in full accordance with the GRI Standards, SMG is committed to progressively enhancing the scope, quality, and maturity of its disclosures in line with evolving stakeholder expectations and regulatory requirements.

GRI Standard	Disclosure	Reference
GRI 1

GRI 2: General Disclosures	2-1 Organisational details	About SMG
	2-2 Entities included in the organisation’s sustainability reporting	About the Sustainability Report
	2-3 Reporting period, frequency and contact point	About the Sustainability Report
	2-4 Restatements of information	No restatements of information from previous reporting periods were required. During the reporting period, certain methodological refinements were implemented to enhance clarity and comparability.
	2-5 External assurance	About the Sustainability Report
	2-6 Activities, value chain, and other business relationships	About SMG
	2-7 Employees	People Strategy and Approach
	2-8 Workers who are not employees	People Strategy and Approach
	2-9 Governance structure and composition	Sustainability Governance Corporate Governance Report - Board of Directors
	2-10 Nomination and selection of the highest governance body	Corporate Governance Report - Board of Directors
	2-11 Chair of the highest governance body	Sustainability Governance
	2-12 Role of the highest governance body in overseeing the management of impacts	Sustainability Governance
	2-13 Delegation of responsibility for managing impacts	Sustainability Governance
	2-14 Role of the highest governance body in sustainability reporting	About the Sustainability Report Sustainability Governance
	2-15 Conflicts of interest	Ethical Business Conduct and Fair Competition
	2-16 Communication of critical concerns	Ethical Business Conduct and Fair Competition
	2-17 Collective knowledge of the highest governance body	Sustainability Governance
	2-18 Evaluation of the performance of the highest governance body	Compensation Report - Compensation Governance Compensation Report - Compensation of the Board of Directors Compensation Report - Compensation of the Executive Leadership Team
	2-19 Remuneration policies	Compensation Report - Compensation Governance Compensation Report - Compensation of the Board of Directors Compensation Report - Compensation of the Executive Leadership Team
	2-20 Process to determine remuneration	Compensation Report - Compensation Governance
	2-22 Statement on sustainable development strategy	A Message from the Board of Directors
	2-23 Policy commitments	Ethical Business Conduct and Fair Competition
	2-24 Embedding policy commitments	Ethical Business Conduct and Fair Competition
	2-25 Processes to remediate negative impacts	Ethical Business Conduct and Fair Competition
	2-26 Mechanisms for seeking advice and raising concerns	Ethical Business Conduct and Fair Competition
	2-27 Compliance with laws and regulations	Ethical Business Conduct and Fair Competition
	2-28 Membership associations	Advancing Cybersecurity beyond SMG External Engagement
	2-29 Approach to stakeholder engagement	Double Materiality Assessment Sustainability Governance
	2-30 Collective bargaining agreements	Health, Safety, and Wellbeing

GRI 3: Material Topics 2021	3-1 Process to determine material topics	Double Materiality Assessment
	3-2 List of material topics	Double Materiality Assessment
Material topic: Climate and Energy Management	3-3 Management of material topics	Climate and Energy Management
GRI 302: Energy 2016	302-1 Energy consumption within the organisation	Key Developments in Emissions and Energy
	302-3 Energy intensity	Climate and Energy Management
	302-4 Reduction of energy consumption	Key Developments in Emissions and Energy
GRI 305: Emissions 2016	305-1 Direct GHG emissions (Scope 1)	Driving Change with Net-Zero Targets
GRI 305: Emissions 2016	305-2 Indirect GHG emissions (Scope 2)	Driving Change with Net-Zero Targets
	305-3 Other indirect GHG emissions (Scope 3)	Key Developments in Emissions and Energy
	305-4 GHG emissions intensity	Energy Consumption and Intensity Table
	305-5 Reduction of GHG emissions	Driving Change with Net-Zero Targets
Material topic: Employee Experience and Working conditions	3-3 Management of material topics	Employee Experience and Working Conditions
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	Employee Movement
	403-1 Occupational health and safety management system	Health, Safety, and Wellbeing
	403-2 Hazard identification, risk assessment, and incident investigation	Health, Safety, and Wellbeing
	403-3 Occupational health services	Health, Safety, and Wellbeing
	403-4 Worker participation, consultation, and communication on occupational health and safety	Health, Safety, and Wellbeing
	403-5 Worker training on occupational health and safety	Health, Safety, and Wellbeing
	403-6 Promotion of worker health	Health, Safety, and Wellbeing
Material topic: Equal Treatment and Opportunities for Employees	3-3 Management of material topics	Equal Treatment and Opportunities for Employees
GRI 404: Training and Education 2016	404-1 Average hours of training per year per employee	Equal Treatment and Opportunities for Employees
	404-2 Programs for upgrading employee skills and transition assistance programs	Equal Treatment and Opportunities for Employees
	404-3 Percentage of employees receiving regular performance and career development reviews	Equal Treatment and Opportunities for Employees
	405-1 Diversity of governance bodies and employees	Equal Treatment and Opportunities for Employees
	405-2 Ratio of basic salary and remuneration of women to men	Equal Treatment and Opportunities for Employees
	406-1 Incidents of discrimination and corrective actions taken	Equal Treatment and Opportunities for Employees
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	Equal Treatment and Opportunities for Employees
GRI 406: Non-discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	Equal Treatment and Opportunities for Employees
Material topic: Cybersecurity and System Resilience	3-3 Management of material topics	Advancing Cybersecurity beyond SMG
Material topic: Data Protection	3-3 Management of material topics	Advancing Cybersecurity beyond SMG
GRI 418: Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	Monitoring Data Protection Activities
Material topic: Circularity	3-3 Management of material topics	Circular Economy
Material topic: Ethical Business Conduct and Fair Competition	3-3 Management of material topics	Ethical Business Conduct and Fair Competition
GRI 205: Anti-corruption 2016	205-1 Operations assessed for risks related to corruption	Ethical Business Conduct and Fair Competition
	205-2 Communication and training about anti-corruption policies and procedures	Ethical Business Conduct and Fair Competition
	205-3 Confirmed incidents of corruption and actions taken	Ethical Business Conduct and Fair Competition
GRI 206: Anti-competitive Behaviour 2016	206-1 Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices	Ethical Business Conduct and Fair Competition

Swiss Code of Obligations Index

The section below address the report content in accordance with Article 964b CO.

Thematic area and breakdown		Reference
Business model		About SMG
Environmental matters
Concepts & due diligence		Climate and Energy Management
Measures		Key Developments in Emissions and Energy
Main risks		Climate and Energy Management Assessment of Climate-Related Risks and Opportunities
Performance indicators		Climate and Energy Management Assessment of Climate-Related Risks and Opportunities
Social matters
Concepts & due diligence		Data Protection Monitoring Data Protection Activities
Measures		Security Controls and Mitigation Measures Data Protection Controls, Prevention, and Mitigation
Main risks		Data Protection and Cybersecurity Governance Data Protection
Performance indicators		Cybersecurity and System Resilience Monitoring Data Protection Activities
Employee-related matters
Concepts & due diligence		HR Governance and Policies
Measures		People Strategy and Approach Employee Experience and Working Conditions Equal Treatment and Opportunities for Employees
Main risks		People Strategy and Approach Employee Experience and Working Conditions Equal Treatment and Opportunities for Employees
Performance indicators		People Strategy and Approach Employee Experience and Working Conditions Equal Treatment and Opportunities for Employees
Human rights
Concepts & due diligence		Upholding Human Rights and Preventing Child Labour
Anti-corruption
Concepts & due diligence		Bribery and Corruption

Task Force on Climate-related Financial Disclosures Index

As described in the sections Climate-Related Impacts, Risks, and Opportunities and Assessment of Climate-Related Risks and Opportunities, SMG did not identify climate-related risks or opportunities that are financially material for the reporting year.

Under the TCFD framework, disclosures related to Strategy and Metrics and Targets are subject to a materiality assessment. Accordingly, SMG provides TCFD-aligned disclosures on a proportionate basis.

Disclosure category and breakdown		Reference
Governance
Describe the board’s oversight of climate-related risks and opportunities.		Integrating Sustainability into the Enterprise Risk Management Framework Climate Governance and Management Approach
Describe management’s role in assessing and managing climate-related risks and opportunities.		Integrating Sustainability into the Enterprise Risk Management Framework Climate Governance and Management Approach
Strategy
Describe the climate-related risks and opportunities the organisation has identified over the short, medium, and long term.		Not applicable – no climate-related risks or opportunities were identified as financially material. Further details in Assessment of Climate-Related Risks and Opportunities Climate-Related Impacts, Risks, and Opportunities
Describe the impact of climate-related risks and opportunities on the organisation’s business, strategy, and financial planning.		Not applicable – no climate-related risks or opportunities were identified as financially material. Further details in Assessment of Climate-Related Risks and Opportunities Climate-Related Impacts, 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.		Climate-Related Impacts, Risks, and Opportunities Assessment of Climate-Related Risks and Opportunities
Risk Management
Describe the organisation’s processes for identifying and assessing climate-related risks.		Integrating Sustainability into the Enterprise Risk Management Framework Climate Governance and Management Approach Assessment of Climate-Related Risks and Opportunities
Describe the organisation’s processes for managing climate-related risks.		Integrating Sustainability into the Enterprise Risk Management Framework Climate Governance and Management Approach Assessment of Climate-Related Risks and Opportunities
Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organisation’s overall risk management.		Integrating Sustainability into the Enterprise Risk Management Framework Climate Governance and Management Approach Assessment of Climate-Related Risks and Opportunities
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.		Climate and Energy Management Climate- and energy-related metrics are disclosed to support impact management and regulatory reporting.
Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.		Key Developments in Emissions and Energy
Describe the targets used by the organisation to manage climate-related risks and opportunities and performance against targets.		Not applicable – no climate-related risks or opportunities identified as financially material. Emission reduction targets disclosed relate to impact management rather than climate-related financial risk management.