Index of disclosure requirements in accordance with art. 964b Swiss Code of Obligations
The following sections comprise the report on non-financial matters in accordance with art. 964b of the Swiss Code of Obligations (the “CO”), which includes an independent practitioner’s limited assurance report on the Sustainability Report 2025. The approval of the report on non-financial matters for the financial year 2025 at the general meeting 2026 is limited to the content of these sections.
Pursuant to art. 964b CO, the report on non-financial matters must cover environmental matters, in particular the CO2 goals, social issues, employee-related issues, respect for human rights, and combating corruption. As part of the materiality analysis, PolyPeptide identified the material sustainability topics, considering their relevance for its business as well as the CO requirements.
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Art. 964b CO content requirement |
Section |
Reference |
Article links |
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General information required to understand our business |
General information |
Page 17 |
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General information - Basis for preparation |
Page 18 |
https://report.polypeptide.com/ar/25/en/?p=2971#basisforpreparation |
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Management Report 2025 – Strategy |
Page 9 |
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Management Report 2025 – Business Review |
Page 13 |
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Stakeholder engagement |
Page 26 |
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Description of the business model |
General information |
Page 17 |
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Management Report 2025 –Strategy–Business model |
Page 9 |
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Description of materiality assessment |
Stakeholder engagement |
Page 26 |
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Double materiality assessment |
Page 27 |
https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment |
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Description of governance |
Governance |
Page 19 |
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Environmental matters (in particular CO2 goals) |
Environmental information - Climate change |
Page 28 |
https://report.polypeptide.com/ar/25/en/?p=2972#climatechange |
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Environmental information - Climate change - Targets and metrics |
Page 33 |
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Environmental information – Pollution |
Page 39 |
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Environmental information – Resource use and circular economy |
Page 43 |
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Climate disclosures in accordance with art. 964 Swiss Code of Obligations and TCFD recommendations |
Page 69 |
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Main impacts, risks and opportunities |
Environmental information - Climate change - Impacts, risks and opportunities |
Page 29 |
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Environmental information - Pollution - Impacts, risks and opportunities |
Page 39 |
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Environmental information - Resources use and circular economy - Impacts, risks and opportunities |
Page 43 |
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Climate disclosures in accordance with art. 964 Swiss Code of Obligations and TCFD recommendations |
Page 69 |
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Policies adopted, including the due diligence applied |
General information - Due diligence across all material topics |
Page 22 |
https://report.polypeptide.com/ar/25/en/?p=2971#Duediligence |
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Environmental information - Climate change - Policies |
Page 30 |
https://report.polypeptide.com/ar/25/en/?p=2972#Climatepolicies |
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Environmental information - Pollution - Policies |
Page 40 |
https://report.polypeptide.com/ar/25/en/?p=2972#pollutionpolicies |
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Environmental information - Resource use and circular economy - Policies |
Page 44 |
https://report.polypeptide.com/ar/25/en/?p=2972#resourceusepolicies |
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Climate disclosures in accordance with art. 964 Swiss Code of Obligations and TCFD recommendations |
Page 69 |
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Measures taken to implement policies and assessment of effectiveness |
General information - Assessment of effectiveness of measures across material topics |
Page 18 |
https://report.polypeptide.com/ar/25/en/?p=2971#effectiveness |
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General information – Governance |
Page 19 |
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General information – Strategy and remuneration |
Page 22 |
https://report.polypeptide.com/ar/25/en/?p=2971#strategyandremuneration |
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Corporate Governance Report 2025 - 3.7.3 Enterprise Risk Management Framework |
Page 116 |
https://report.polypeptide.com/ar/25/en/?p=2806#enterpriseriskmanagementframework |
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Environmental information – Climate change – Transition plan for climate change mitigation |
Page 29 |
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Environmental information – Climate change – Actions |
Page 30 |
https://report.polypeptide.com/ar/25/en/?p=2972#climateactions |
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Environmental information – Pollution – Actions |
Page 40 |
https://report.polypeptide.com/ar/25/en/?p=2972#pollutionactions |
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Environmental information – Resource use and circular economy – Actions |
Page 44 |
https://report.polypeptide.com/ar/25/en/?p=2972#resourceuseactions |
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Climate disclosures in accordance with art. 964 Swiss Code of Obligations and TCFD recommendations |
Page 69 |
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Performance indicators |
Environmental information – Climate change – Targets and metrics |
Page 33 |
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Environmental information – Pollution – Targets and metrics |
Page 41 |
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Environmental information – Resource use and circular economy - Targets and metrics |
Page 45 |
https://report.polypeptide.com/ar/25/en/?p=2972#resourceusetargets |
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Climate disclosures in accordance with art. 964 Swiss Code of Obligations and TCFD recommendations |
Page 69 |
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Social issues |
Social information - Own workforce |
Page 47 |
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Social information - Workers in the value chain |
Page 54 |
https://report.polypeptide.com/ar/25/en/?p=2975#workersinthevaluechain |
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Social information - Access to safe and effective products |
Page 57 |
https://report.polypeptide.com/ar/25/en/?p=2975#accesstosafeandeffectiveproducts |
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Main impacts, risks and opportunities |
Social information - Own workforce - Impacts, risks and opportunities |
Page 47 |
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Social information - Workers in the value chain - Impacts, risks and opportunities |
Page 54 |
https://report.polypeptide.com/ar/25/en/?p=2975#workersinthevaluechain |
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Social information - Access to safe and effective products - Impacts, risks and opportunities |
Page 57 |
https://report.polypeptide.com/ar/25/en/?p=2975#accesstosafeandeffectiveproducts |
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Social information - Access to safe and effective products - Processes to remediate negative impacts |
Page 58 |
https://report.polypeptide.com/ar/25/en/?p=2975#accessprocessesremediate |
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Policies adopted, including the due diligence applied |
General information - Due diligence across all material topics |
Page 22 |
https://report.polypeptide.com/ar/25/en/?p=2971#Duediligence |
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Social information - Own workforce - Policies |
Page 48 |
https://report.polypeptide.com/ar/25/en/?p=2975#ownworkforcepolicies |
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Social information - Workers in the value chain - Policies |
Page 54 |
https://report.polypeptide.com/ar/25/en/?p=2975#Valuechainpolicies |
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Social information - Access to safe and effective products - Policies |
Page 57 |
https://report.polypeptide.com/ar/25/en/?p=2975#Accesspolicies |
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Measures taken to implement policies and assessment of effectiveness |
General information - Assessment of effectiveness of measures across material topics |
Page 18 |
https://report.polypeptide.com/ar/25/en/?p=2971#effectiveness |
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Social information - Own workforce - Processes for engaging with our workforce |
Page 48 |
https://report.polypeptide.com/ar/25/en/?p=2975#ownworkforceprocessesengaging |
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Social information - Own workforce–Processes to remediate negative impacts and channels for own workforce to raise concerns |
Page 48 |
https://report.polypeptide.com/ar/25/en/?p=2975#Ownprocessesremediate |
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Social information - Own workforce - Actions |
Page 48 |
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Social information – Workers in the value chain – Actions |
Page 55 |
https://report.polypeptide.com/ar/25/en/?p=2975#Valuechainactions |
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Social information – Workers in the value chain – Process for engaging with value chain workers |
Page 55 |
https://report.polypeptide.com/ar/25/en/?p=2975#Valuechainprocesses |
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Social information – Workers in the value chain – Process to remediate negative impacts and channels for value chain workers to raise concern |
Page 56 |
https://report.polypeptide.com/ar/25/en/?p=2975#valueremediate |
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Social information – Access to safe and effective products – Processes for engaging with customers |
Page 58 |
https://report.polypeptide.com/ar/25/en/?p=2975#accessprocessesengage |
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Social information – Access to safe and effective products – Processes to remediate negative impacts |
Page 58 |
https://report.polypeptide.com/ar/25/en/?p=2975#accessprocessesremediate |
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Social information – Access to safe and effective products – Actions |
Page 58 |
https://report.polypeptide.com/ar/25/en/?p=2975#accesstosafeandeffectiveproducts |
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Social information – Own workforce – Targets and metrics |
Page 49 |
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Performance indicators |
Social information – Access to safe and effective products – Targets and metrics |
Page 58 |
https://report.polypeptide.com/ar/25/en/?p=2975#safetargets |
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Social information – Workers in the value chain – Process for engaging with value chain workers |
Page 55 |
https://report.polypeptide.com/ar/25/en/?p=2975#Valuechainprocesses |
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Social information – Access to safe and effective products – Actions |
Page 58 |
https://report.polypeptide.com/ar/25/en/?p=2975#accessactions |
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Employee-related issues |
Social information - Own workforce |
Page 47 |
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Main impacts, risks and opportunities |
Social information – Own workforce – Impacts, risks and opportunities |
Page 47 |
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Policies adopted, including the due diligence applied |
General information - Due diligence across all material topics |
Page 22 |
https://report.polypeptide.com/ar/25/en/?p=2971#Duediligence |
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Social information - Own workforce - Policies |
Page 48 |
https://report.polypeptide.com/ar/25/en/?p=2975#ownworkforcepolicies |
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Measures taken to implement policies and assessment of effectiveness |
General information - Assessment of effectiveness of measures across material topics |
Page 18 |
https://report.polypeptide.com/ar/25/en/?p=2971#effectiveness |
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Social information - Own workforce - Processes for engaging with our workforce |
Page 48 |
https://report.polypeptide.com/ar/25/en/?p=2975#ownworkforceprocessesengaging |
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Social information – Own workforce – Processes to remediate negative impacts and channels for own workforce to raise concerns |
Page 48 |
https://report.polypeptide.com/ar/25/en/?p=2975#Ownprocessesremediate |
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Social information – Own workforce - Actions |
Page 48 |
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Performance indicators |
Social information – Own workforce - Targets and metrics |
Page 49 |
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Respect for human rights |
Social information – Own workforce |
Page 47 |
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Social information - Workers in the value chain |
Page 54 |
https://report.polypeptide.com/ar/25/en/?p=2975#workersinthevaluechain |
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Main impacts, risks and opportunities |
Social information – Own workforce – Impacts, risks and opportunities |
Page 47 |
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Social information – Workers in the value chain – Impacts, risks and opportunities |
Page 54 |
https://report.polypeptide.com/ar/25/en/?p=2975#workersinthevaluechain |
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Policies adopted, including the due diligence applied |
General information - Due diligence across all material topics |
Page 22 |
https://report.polypeptide.com/ar/25/en/?p=2971#Duediligence |
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Social information – Own workforce – Policies |
Page 48 |
https://report.polypeptide.com/ar/25/en/?p=2975#ownworkforcepolicies |
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Social information – Workers in the value chain – Policies |
Page 54 |
https://report.polypeptide.com/ar/25/en/?p=2975#Valuechainpolicies |
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Measures taken to implement policies and assessment of effectiveness |
General information - Assessment of effectiveness of measures across material topics |
Page 18 |
https://report.polypeptide.com/ar/25/en/?p=2971#effectiveness |
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Social information – Own workforce – Processes for engaging with our workforce |
Page 48 |
https://report.polypeptide.com/ar/25/en/?p=2975#ownworkforceprocessesengaging |
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Social information – Own workforce – Processes to remediate negative impacts and channels for own workforce to raise concerns |
Page 48 |
https://report.polypeptide.com/ar/25/en/?p=2975#Ownprocessesremediate |
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Social information – Own workforce – Actions |
Page 48 |
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Social information – Workers in the value chain - Actions |
Page 55 |
https://report.polypeptide.com/ar/25/en/?p=2975#Valuechainactions |
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Social information - Workers in the value chain - Processes for engaging with value chain workers |
Page 55 |
https://report.polypeptide.com/ar/25/en/?p=2975#Valuechainprocesses |
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Social information - Own workforce–Processes to remediate negative impacts and channels for own workforce to raise concerns |
Page 48 |
https://report.polypeptide.com/ar/25/en/?p=2975#Ownprocessesremediate |
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Social information – Own workforce – Targets and metrics |
Page 49 |
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Performance indicators |
Social information – Workers in the value chain – Targets and metrics |
Page 56 |
https://report.polypeptide.com/ar/25/en/?p=2975#Valuechaintargets |
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Social information – Workers in the value chain – Process for engaging with value chain workers |
Page 55 |
https://report.polypeptide.com/ar/25/en/?p=2975#Valuechainprocesses |
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Combating corruption |
Governance information - Business conduct |
Page 59 |
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Main impacts, risks and opportunities |
Governance information – Business conduct – Impacts, risks and opportunities |
Page 59 |
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Policies adopted, including the due diligence applied |
General information - Due diligence across all material topics |
Page 22 |
https://report.polypeptide.com/ar/25/en/?p=2971#Duediligence |
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Governance information – Business conduct – Policies |
Page 59 |
https://report.polypeptide.com/ar/25/en/?p=2974#Businesspolicies |
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Measures taken to implement policies and assessment of effectiveness |
General information - Assessment of effectiveness of measures across material topics |
Page 18 |
https://report.polypeptide.com/ar/25/en/?p=2971#effectiveness |
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Governance information - Business conduct - Actions, prevention and detection of corruption and bribery |
Page 60 |
https://report.polypeptide.com/ar/25/en/?p=2974#businessactions |
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Performance indicators |
Governance information - Business conduct - Targets and metrics |
Page 60 |
https://report.polypeptide.com/ar/25/en/?p=2974#businesstargets |
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Governance information – Business conduct – Incidents of corruption or bribery |
Page 61 |
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References to national, European or international regulations |
General information |
Page 17 |
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General information - Basis for preparation |
Page 18 |
https://report.polypeptide.com/ar/25/en/?p=2974#basisforpreparation |
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GRI content index |
Page 77 |
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Climate disclosures in accordance with art. 964 Swiss Code of Obligations and TCFD recommendations |
Page 69 |
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Coverage of subsidiaries |
General information - Basis for preparation |
Page 18 |
https://report.polypeptide.com/ar/25/en/?p=2971#basisforpreparation |
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Art. 964j-l CO requirements |
Section |
Reference |
Article links |
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PolyPeptide’s due diligence in relation to minerals and metals from conflict-affected areas |
Social information - Workers in the value chain |
Page 54 |
https://report.polypeptide.com/ar/25/en/?p=2975#workersinthevaluechain |
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PolyPeptide's voluntary report on child labor due diligence in its supply chain |
Page 81 |
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PolyPeptide's due diligence in relation to child labor |
Social information - Workers in the value chain |
Page 54 |
https://report.polypeptide.com/ar/25/en/?p=2975#workersinthevaluechain |
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PolyPeptide's voluntary report on child labor due diligence in its supply chain |
Page 81 |
The report on non-financial matters for the financial year 2025 was approved for publication by the Board of Directors on 10 March 2026, and will be presented to the general meeting of shareholders for approval on 8 April 2026.
Peter Wilden, Chair and Independent
Patrick Aebischer, Vice-Chair and Lead Independent Director
Jane Salik, Independent Member
Erik Schropp, Member
Philippe Weber, Independent Member
Jo LeCouilliard, Independent Member
Baar, 10 March 2026
On behalf of the entire Board of Directors and the Executive Committee,
Peter Wilden
Chair of the Board of Directors
Juan Jose Gonzalez
CEO