Sika : GRI Content Index

GRI CONTENT INDEX

				Page number(s)* and/or URL(s)
GRI Standards		Disclosure		and/or other documents

GRI 101: FOUNDATION (2016)

GRI 102:

GENERAL DISCLOSURE

102-1	Name of the organization	Sika AG
102-2	Activities, brands, products, and services	p.18-20

(2016)

102-3 Location of headquarters

102-4 Location of operations

102-5 Ownership and legal form

102-6 Markets served

102-7 Scale of the organization

102-8 Information on employees and other workers

Sika AG, Zugerstrasse 50, 6341 Baar, Switzerland

p.7-9

Sika AG, public company, listed at the Swiss Stock Exchange.

p.48-51

p.7-10,18-20,48-51, 155

p.75-79

102-9 Supply chain

102-10 Significant changes to the organization and its supply chain

102-11 Precautionary Principle or approach

p.96-101

p.96, 145-146

Sika employs a risk-based management approach for its own operations, its supply chain, and the products it sells and distribu- tes. Major operations are regularly screened by experts according to a loss prevention methodology, with frequent support from our insuring partners. Results are translated into improvement plans in consultation with management. This results in an overall low loss rate due to events such as major supply disruptions and ensures that customers receive their goods from Sika on time. p.23-26

102-12 External initiatives

102-13 Membership of associations

102-14 Statement from senior decision-maker

102-15 Key impacts, risks, and opportunities

102-16 Values, principles, standards, and norms of behavior

102-17 Mechanisms for advice and concerns about ethics

102-18 Governance structure

102-19 Delegating authority

102-20Executive-level responsibility for economic, environmental, and social topics

102-21 Consulting stakeholders on economic, environmental, and social topics

102-22 Composition of the highest governance body and its committees

102-23 Chair of the highest governance body

102-24 Nominating and selecting the highest governance body

102-25 Conflicts of interest

102-26 Role of highest governance body in setting purpose, values, and strategy

p.147

p.147

p.2-3

p.23-44;64-67

p.68-69www.sika.com/en/about-us/who-we-are/values-principles.html

p.70-74

p.148-153;157-161

p.148-153

p.56-57

p.63-64

p.157-161

The Chair of the Board is not an executive officer in Sika.

p.157-161

https://www.sika.com/en/about-us/organization/board-of-di- rectors.html

p.157, 160-161

*Page number(s) refer to the Annual Report 2021, English version.

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GRI CONTENT INDEX

GRI Standards

GRI 102:

GENERAL DISCLOSURE (2016)

Disclosure

102-27 Collective knowledge of highest governance body

102-28 Evaluating the highest governance body's performance

102-29 Identifying and managing economic, environmental, and social impacts

102-30 Effectiveness of risk management processes

102-31 Review of economic, environmental, and social topics

102-32 Highest governance body's role in

sustainability reporting

102-33 Communicating critical concerns

102-34 Nature and total number of critical concerns

102-35 Remuneration policies

102-36 Process for determining remuneration

102-37 Stakeholders' involvement in remuneration

102-38 Annual total compensation ratio

102-39 Percentage increase in annual total compensation ratio

102-40 List of stakeholder groups

102-41 Collective bargaining agreements

102-42 Identifying and selecting stakeholders

102-43 Approach to stakeholder engagement

102-44 Key topics and concerns raised

102-45 Entities included in the consolidated financial statements

102-46 Defining report content and topic Boundaries

102-47 List of material topics

102-48 Restatements of information

102-49 Changes in reporting

Page number(s)* and/or URL(s) and/or other documents

p.151

p.24-25

p.23-44,64-67

p.23-31

p.23-44,64-67

The Board of Directors and the Chief Innovation and Sustainability Officer review and approve the Sustainability report as an integral part of the Annual Report.

p.73

p.70-71

p.166-185

p.166-185

p.166-185

p.166-185

p.166-185

p.63-64

p.77

p.63-64

p.63-64

p.63-64

p.237-242

p.66-67

p.66-67

p.96

There are no changes in the list of material topics and topic boundaries compared to previous reporting periods. Sika includes all subsidiaries in the reporting.

p.145-146

*Page number(s) refer to the Annual Report 2021, English version.

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GRI CONTENT INDEX

GRI Standards

GRI 102:

GENERAL DISCLOSURE (2016)

Disclosure

102-50 Reporting period

102-51 Date of most recent report

102-52 Reporting cycle

102-53 Contact point for questions regarding the report

102-54 Claims of reporting in accordance

with the GRI Standards

102-55 GRI content index

102-56 External assurance

Page number(s)* and/or URL(s) and/or other documents

January 1, 2021 - December 31, 2021

The last reports were the Sika Sustainability Report 2020 and the GRI Report 2020. In 2021, Sika decided to publish one Sustainability Report with reference to the GRI Standards.

Annual reporting cycle

Patricia Heidtman

Chief Innovation and Sustainability Officer

E-Mail: [e-mail]

Dominik Slappnig

Head of Corporate Communications and Investor Relations E-mail: [e-mail]

Phone: [phone]

This report has been prepared with reference to the GRI Standards.

The GRI content index is not embedded in the Annual Report 2021, but it is available as a separate document in the download center.

Sika's Sustainability Report 2021 has not been externally assured.

*Page number(s) refer to the Annual Report 2021, English version.

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GRI CONTENT INDEX

TOPIC-SPECIFIC STANDARDS

GRI 200: ECONOMIC SERIES (2016)

				Page number(s)* and/or URL(s)
GRI Standards		Disclosure		and/or other documents

Topic: Economic performance

GRI-103: Management approach (2016)

GRI-201:

Economic performance (2016)

103-1	Explanation of the material topic and its	p.66-67
	Boundary
103-2	The management approach and its	p.141-142
	components
103-3	Evaluation of the management approach	p.141-142
201-1	Direct economic value generated and	p.143
	distributed

Topic: Anticorruption

GRI-103: Management approach (2016)

GRI-205: Anticorruption (2016)

103-1	Explanation of the material topic and its	p.66-67
	Boundary
103-2	The management approach and its	p.71-74
	components
103-3	Evaluation of the management approach	p.71-74
205-1	Operations assessed for risks related to	p.71-72
	corruption
205-2	Communication and training about	p.69-72
	anti-corruption policies
	and procedures
205-3	Confirmed incidents of corruption and	p.71
	actions taken

Topic: Anti-competitive behaviour

GRI-103: Management approach (2016)

103-1	Explanation of the material topic and its	p.66-67
	Boundary
103-2	The management approach and its	p.71-74
	components
103-3	Evaluation of the management approach	p.71-74

GRI-206:	206-1	Legal actions for anti-competitive	p.70-71
Anti-competiti-		behavior, anti-trust, and monopoly
ve behaviour		practices
(2016)

Topic: Tax

GRI-207: Tax (2019)

207-1	Approach to Tax	p.143-144
	Tax governance, control, and risk
207-2	management	p.143-144
207-4	Country-by-country reporting	p.144

*Page number(s) refer to the Annual Report 2021, English version.

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GRI CONTENT INDEX

GRI 300: ENVIRONMENTAL SERIES (2016)

				Page number(s)* and/or URL(s)
GRI Standards	Disclosure		and/or other documents

Topic: Materials

GRI-103: Management approach (2016)

GRI-301: Materials (2016)

103-1	Explanation of the material topic and its		p.66-67
	Boundary
103-2	The management approach and its		p.107-108
	components
103-3	Evaluation of the management approach		p.107-108
301-1	Materials used by weight or volume		p.116-117
301-2	Recycled input materials used		P.117

Topic: Energy

GRI-103: Management approach (2016)

GRI-302: Energy (2016)

103-1	Explanation of the material topic and its		p.66-67
	Boundary
103-2	The management approach and its		p.107-108
	components
103-3	Evaluation of the management approach		p.107-108
302-1	Energy consumption within the		p.119-121
	organization
302-3	Energy intensity		p.119
302-4	Reduction of energy consumption		p.119-121

Topic: Water

GRI-103:	103-1	Explanation of the material topic and its		p.66-67
Management		Boundary
approach
103-2	The management approach and its		p.107-108
(2016)
		components
		103-3	Evaluation of the management approach		p.107-108
GRI-303: Water	303-1	Interactions with water as a shared		p.108-113
and Effluents		resource
(2018)
	303-2	Management of water discharge-related		p.111-112
			impacts
		303-3	Water withdrawal		p.108-110
		303-4	Water discharge		p.111
		303-5	Water consumption		p.108-110

*Page number(s) refer to the Annual Report 2021, English version.

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