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ESG Annex

Annex

GRI content index with reference

GRI content index

Statement of use

BB Biotech AG has reported the information cited in this GRI content index for the period 01.01.2023 – 31.12.2023 with reference to the GRI Standards.

GR1 used

GRI 1: Foundation 2021

GRI Standard

Dislosure

Location in Annual Report

GRI 2: General Disclosures 2021

2-1 Organizational details

About us

2-2 Entities included in the organization’s sustainability reporting

Sustainability Governance

2-3 Reporting period, frequency and contact point

About us: Corporate calendar / Contact

2-6 Activities, value chain and other business relationships

About us

2-7 Employees

Social Practices

2-9 Governance structure and composition

Corporate Governance

2-10 Nomination and selection of the highest governance body

Corporate Governance: Board of Directors

2-11 Chair of the highest governance body

Corporate Governance: Board of Directors

2-19 Remuneration policies

Remuneration Report: Remuneration of the members of the Board of Directors

2-20 Process to determine remuneration

Remuneration Report: Remuneration of the members of the Board of Directors

2-22 Statement on sustainable development strategy

Sustainability Strategy

2-25 Processes to remediate negative impacts

Environmental practices

2-26 Mechanisms for seeking advice and raising concerns

Social Practices: Diversity and Inclusion

2-28 Membership associations

Environmental practices: Key climate-relevant memberships

2-29 Approach to stakeholder engagement

Stakeholder Engagement and Material ESG Topics

GRI 3: Material Topics 2021

3-1 Process to determine material topics

Stakeholder Engagement and Material ESG Topics

3-2 List of material topics

Stakeholder Engagement and Material ESG Topics: Material ESG topics identified

3-3 Management of material topics

Stakeholder Engagement and Material ESG Topics: Material ESG topics identified

GRI 201: Economic Performance 2016

201-1 Direct economic value generated and distributed

Financial report

GRI 302: Energy 2016

302-1 Energy consumption within the organization

Environmental Practices: Energy consumption

GRI 305: Emissions 2016

305-1 Direct (Scope 1) GHG emissions

Environmental Practices: Measurement of environmental indicators

305-2 Energy indirect (Scope 2) GHG emissions

Environmental Practices: Measurement of environmental indicators

305-3 Other indirect (Scope 3) GHG emissions

Environmental Practices: Measurement of environmental indicators

305-4 GHG emissions intensity

Environmental Practices: Total emissions at a glance

305-5 Reduction of GHG emissions

Environmental Practices: CO2 emissions

GRI 306: Waste 2020

306-1 Waste generation and significant waste-related impacts

Environmental Practices: Waste management and recycling

306-2 Management of significant waste-related impacts

Environmental Practices: Waste management and recycling

GRI 401: Employment 2016

401-1 New employee hires and employee turnover

Social Practices

401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

Social Practices: Employee development and retention

GRI 405: Diversity and Equal Opportunity 2016

405-1 Diversity of governance bodies and employees

Board of Director level: Diversity and inclusion; Social Practices: Diversity and inclusion

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