8 Transparency on non-financial matters

To create transparency on non-financial matters, PolyPeptide has prepared its report on non-financial matters for the financial year 2024 in accordance with art. 964b CO.

The report on non-financial matters for the financial year 2024 comprises selected sections from PolyPeptide’s Corporate Responsibility Report 2024 (as outlined in the section “Disclosures in accordance with art. 964b Swiss Code of Obligations” of the Corporate Responsibility Report 2024) that contain the non-financial information required under art. 964b CO. In accordance with the Swiss Ordinance on Climate Disclosure, the Corporate Responsibility Report 2024 also includes the Group’s first Climate Report based on the Taskforce on Climate-related Financial Disclosure (TCFD) recommendations.

The report on non-financial matters for the financial year 2024 further includes an independent practitioner’s (BDO AG, Zurich), limited assurance report on selected non-financial information, including a selected set of performance indicators.