Feintool International Holding AG

The role of the administrative, management and supervisory bodies

Reference: page 113.

The Board of Directors (BoD) "holds ultimate responsibility for sustainability activities and has assigned oversight of related matters to its member Dr. Marcus Bollig." The Board also "approves the sustainability goals and the Sustainability Report," published annually alongside the Annual Report since 2019 in accordance with GRI; ESRS has served as an additional reference framework since the 2023 financial year, applied on a voluntary basis since "Feintool is not yet subject to a mandatory reporting obligation."

Operational responsibility for ESG implementation sits with the Chief Financial Officer (CFO). Feintool created a Sustainability Manager role in 2024, reporting directly to the CFO, who acts as the internal interface between the Executive Board, the Board of Directors and the business units, and as the external point of contact for ESG matters. The Executive Board informs the BoD of ESG-related developments "on a regular basis (at least annually)"; a corresponding report was issued in 2025.

Information security sits alongside sustainability governance: since 2024 the Chief Information Security Officer has delegated selected control functions to an external provider reporting to the CIO, and Feintool holds a TISAX label and runs an AI-supported 24/7 security operations center.

Integration of sustainability-related performance in incentive schemes

Reference: page 122 (index-referenced content is thin; this is the only passage found).

Feintool's ESRS content index lists "Integration of sustainability-related performance in incentive schemes" as its own GOV-2 (EFRAG November 2025 numbering), matching this disclosure requirement.

The only supporting text found in the report states that "the Board of Directors holds responsibility for sustainable corporate governance within the Feintool Group, including matters related to climate change, resource flows, and internal sustainability-related incentive programs." The report does not describe the design of these incentive programs, does not state what share of remuneration is linked to sustainability performance, and does not name specific ESG metrics used in incentive schemes. [uncertain: no quantified incentive-remuneration link was found beyond this single sentence]

Statement on due diligence

Reference: pages 113, 134-138.

Feintool states it "fulfilled all due diligence obligations related to conflict minerals and human rights in accordance with the Swiss Code of Obligations" (page 113), and that "the Group complies with the due diligence and transparency obligations applicable to this value chain under the Swiss Code of Obligations (Art. 964j-l)" (page 134, RESPONSIBLE PROCUREMENT).

In practice, Feintool "assessed compliance with human rights requirements throughout the steel supply chain in 2025, with a particular focus on risks related to child labor and the sourcing or processing of minerals and metals from conflict regions. The assessment concluded that the latter category was not relevant to Feintool's operations" (page 134). It also "fulfills its due diligence obligations under the Swiss Code of Obligations regarding conflict minerals (tin, tantalum, tungsten, gold)" (page 138), using the CSR Risk Check Tool (developed by MVO Nederland and Concept 7) with a focus on China and India, and the automotive-industry Sustainability Assessment Questionnaire (SAQ).

The report does not present this content as a single consolidated due-diligence statement mapped to the UNGPs/OECD six core elements (as, e.g., Bavarian Nordic's Appendix 1 does); it is distributed across the Governance and Responsible Procurement sections.

Risk management and internal controls over sustainability reporting

Reference: page 113.

Feintool's ESRS content index lists "Risk management and internal controls over sustainability reporting" as its own GOV-4 (EFRAG November 2025 numbering), matching this disclosure requirement, though the report contains no dedicated discussion of internal controls over sustainability data (no COSO-style framework, no four-eye review process, no named control owner for report figures is described anywhere in the document).

The closest available content is general: "From a risk management perspective, Feintool focused on the environmental and social impacts of its business activities within the supply chain. The company also fulfilled all due diligence obligations related to conflict minerals and human rights in accordance with the Swiss Code of Obligations. Steel procurement played by far the most significant role across both upstream and downstream value chains. Accordingly, the Group's risk assessment focused primarily on this raw material" (page 113). This describes the substantive risk focus of the sustainability programme, not a control process over the reporting itself. [uncertain: no description of data-quality or assurance controls over the sustainability figures was found]

Strategy, business model and value chain

Reference: pages 115-116, 134-136.

Feintool is a precision-manufacturing group built around fineblanking, forming, FEINforming and electrolamination stamping, supplying components "for main drives in electric vehicles and internal combustion engines," plus wind and hydroelectric power plants, heat pumps, ventilation systems and medical technology (page 115). "The revenue share of climate-friendly and future-oriented products, currently over 50 percent, is forecast to increase further, while the internal combustion engine business continues to support profitability" (page 115). A new production site in India (Pune) is scheduled to open in June 2026.

Value chain (pages 134-136): steel coils are "the most critical input for the company's business model." In 2025 steel accounted for "more than 95 percent of total purchasing volume, amounting to 257,065 tons." The upstream value chain "comprises four stages, from raw material extraction to the distribution of hot-rolled, cold-rolled, and electrical steel strip," and the downstream value chain "consists of five stages, primarily serving automotive and commercial vehicle applications." European plants source steel mainly from Western Europe, China and Turkey; Feintool "does not procure steel from Russia." US plants are supplied domestically; Feintool employs around 2,673 people across three continents (page 130).

Interests and views of stakeholders

Reference: pages 116-117.

The STAKEHOLDERS' INTERESTS table (page 116) identifies seven stakeholder groups — Shareholders, Customers, Partners/Suppliers, Employees, Legislator/Authorities, Neighbors (residents, neighboring companies), Society — each mapped to its expectations and engagement channels. Examples: shareholders receive investor relations, the Annual Report (annual) and biannual roadshows; customers are engaged through key account management and exhibitions "per activity plan"; employees through the employee magazine (biannual), intranet, management and employee events (biannual), and annual performance reviews; suppliers/partners through "supplier visits and evaluations" and exhibitions (both ongoing, "across the Group").

The double materiality process (page 117) states that "with regard to stakeholders, Feintool employees were consulted. The initial assessment also incorporated customer input gathered through calls for proposals and regular discussions conducted by key account management."

Material impacts, risks and opportunities and their interaction with strategy and business model

Reference: pages 117-119.

"In 2025, Feintool updated its double materiality analysis, which had first been conducted in this form in 2024. The update did not result in any changes to the 11 topics identified as material" (page 117), reviewed by the Board of Directors and confirmed in November 2025.

Material topics span climate change adaptation/mitigation, energy efficiency, resource inflows/use, resource outflows (production/waste), adequate working conditions, health and safety, data privacy for own workforce, talent development, corporate culture including anti-corruption, and supplier relationship management. Impacts, risks and opportunities were "rated on a scale of 1 to 5 ... with a threshold of 3.5 defining materiality," using scope, irreversibility and probability of occurrence for impacts, and scope and probability (with added emphasis on climate risk) for opportunities/risks. Two topics were explicitly screened out via WWF Risk Filters: "To assess climate-related risks related to biodiversity and water stress, Feintool consulted the WWF (World Wide Fund for Nature) Risk Filters. Neither topic was assessed as material for the Feintool Group" (page 117).

The content is presented as topic-by-topic tables (pages 118-119), not a numbered list of financial-effect statements; no monetary quantification was found for any topic.

Description of the processes to identify and assess material impacts, risks and opportunities

Reference: page 117.

Feintool's top management identified material topics "through a multi-stage process," coordinated by the Group Sustainability Manager and culminating in Board of Directors review; the initial double materiality definition was approved at the end of 2024 and formally reviewed by the Board in 2025, with the update confirmed in November 2025.

"Following an exclusion process, Feintool identified focus areas and topics for short-, medium-, and long-term planning horizons (1-3 years, 3-10 years, and 10-15 years). This timeline considers both upstream and downstream supply chains." Impacts, risks and opportunities were scored 1-5 (materiality threshold 3.5) using scope, irreversibility and probability of occurrence (impacts) or scope and probability with added emphasis on climate risk (opportunities/risks). "A location index was also included in the overall assessment, reflecting the number of Feintool locations affected by a given topic." Biodiversity and water-related climate risk were screened using the WWF Risk Filters.

Disclosure requirements in ESRS covered by the undertaking's sustainability statement

Reference: pages 117, 141-143.

Feintool publishes an "ESRS CONTENT INDEX" (pages 141-143) cross-referencing the report to "the European Sustainability Reporting Standards (ESRS, EFRAG Version November 2025)," covering ESRS 2 general disclosures, ESRS E1 (Climate Change), ESRS E5 (Resource Use and Circular Economy), ESRS S1 (Own Workforce) and ESRS G1 (Business Conduct). No ESRS E2, E3, E4, S2, S3 or S4 section appears in the index.

The report does not carry an explicit statement that other ESRS topics were screened and found not material; the clearest signal is the double materiality narrative's confirmation that only "11 topics" are material (page 117), and the explicit statement that biodiversity and water were assessed via WWF Risk Filters and found not material (page 117). Feintool is explicit that it is voluntarily aligning with ESRS rather than reporting under a CSRD mandate: "Feintool is not yet subject to a mandatory reporting obligation" (page 113).

Transition plan for climate change mitigation

Reference: pages 120-121.

Feintool "aims to halve the Group's greenhouse gas (GHG) emissions from its own operations (Scope 1 and 2) by 2030," against a 2019 base year, covering electricity, district heating, and heating and vehicle fuels. "By the end of 2025, Feintool had reduced these emissions by around 21 percent compared to the 2019 base year - slightly below the level achieved in 2020, when the transition to green electricity at German plants made significant progress. Total emissions decreased slightly compared to the previous year due to reduced energy consumption and a higher share of green electricity."

No Scope 3 target is set: "the analysis of GHG emissions across the supply chains remains ongoing and continues to be expanded step by step" (page 121). No dedicated transition-plan capex/opex figure, no SBTi validation, and no explicit 1.5°C-alignment methodology were found anywhere in the report. General 2025 capital expenditure of CHF 54 million is disclosed (financial section, e-lamination stamping and hybrid-application capacity) but is not attributed to the climate transition plan specifically.

Identification of climate-related risks and scenario analysis

Back-filled from the ESRS E1 impact/risk/opportunity table (pages 117-119). Feintool's own content index labels this "E1-2" under its stated "EFRAG Version November 2025" numbering, which already carries this DR as a native, standalone item — unlike a report prepared strictly under the 2023 ESRS.

The report classifies material E1 risks by type without naming or quantifying a scenario. Under "CLIMATE CHANGE ADAPTATION" and "CLIMATE CHANGE MITIGATION" (page 118), physical risks include "disruption of production due to extreme weather events" and "supply chain interruptions due to climate change"; transition risks include marketability risk from slow market acceptance, "rising costs for infrastructure measures, insurance premiums, and stricter regulatory requirements," heat-wave health risks, and "rising costs due to investments in renewable energy and regulatory requirements (e.g., CO2 pricing)."

No scenario analysis was found. No named climate scenario (e.g., SSP, RCP, NGFS, IEA pathways), no stated global-average-temperature projection, and no described methodology for exposure/sensitivity assessment over defined time horizons appear anywhere in the report. Per the site's own convention, absence of the optional scenario-analysis limb (ESRS E1-2 ¶17) is not treated as a gap where risk classification (¶15) is present, as it is here.

Resilience in relation to climate change

Back-filled from the ESRS E1 impact/risk/opportunity table (pages 118-119), under the same "E1-3" label the report's own content index uses.

Feintool does not state that it has performed, or has not performed, a resilience analysis as defined under the ESRS; the report is silent on this specific question. The only related content is qualitative: several opportunities in the climate risk/opportunity table are framed in resilience terms, e.g. "Enhanced resilience through optimized and efficient processes" (paired with the physical risk of production disruption from extreme weather) and "Enhanced resilience through secure supply chains" (paired with the risk of climate-driven supply chain interruption) (page 118).

No implications for strategy or business model are drawn out from these items, no significant areas of uncertainty are discussed, and no capacity-to-adjust analysis (flexibility of financial resources, ability to redeploy or repurpose assets) is presented. [uncertain: this is markedly thinner than a formal ESRS E1-3 resilience analysis; treated as reported because the topic is addressed, not because the analysis is complete]

Policies related to climate change mitigation and adaptation

Reference: pages 113, 122.

Feintool "aligns its business activities with internationally recognized sustainability frameworks, including the United Nations Sustainable Development Goals (SDGs), as well as national climate targets" (page 113), and states that "the Group's ESG activities contribute to mitigating global warming in line with Swiss climate strategy regulations" (page 112).

Environmental management certification in accordance with ISO 14001 is mandatory for all Feintool production sites (page 122); certification at the Jessen and Pune sites is scheduled for completion in early 2026. Governance responsibility runs from the Board of Directors (sustainable corporate governance, including climate change) through the CFO (operational implementation of environmental optimization measures) to business unit heads (regulatory compliance) and plant/site managers (practical implementation). The report does not name a single, dedicated "climate policy" document distinct from this general ESG/environmental-management framework.

Actions and resources in relation to climate change mitigation and adaptation

Reference: pages 122-123.

A range of site-specific 2025 measures is disclosed (page 123): at Ettlingen (Germany) the heating system was modernized, roof insulation improved and energy-efficient press motors installed; at Obertshausen, lighting was replaced with LED; at Ohrdruf, compressor operations were optimized, the transformer compensation system modernized and natural gas consumption reduced through enhanced heat recovery; at Jena, the hydraulic system was modernized to cut energy consumption and reactive power; at Sachsenheim and Vaihingen, heating pumps were upgraded; at Tokod (Hungary), lighting was upgraded to LED; at Tianjin (China), heating flow systems were optimized; at Atsugi and Tokoname (Japan), production efficiency increased alongside reduced fuel and LNG consumption.

Group-wide, "total energy consumption declined by approximately 1 percent" in 2025, with electricity consumption down 3 percent and the renewable energy share up slightly to "28 percent of total energy use and 37 percent of electricity consumption" (page 123). No dedicated resource/budget figure is attached to these actions.

Targets related to climate change

Reference: pages 120-121.

"Status of Scope 1 and 2 GHG emissions reduction target (tCO2e): -50% until 2030," measured against a 2019 base year and covering electricity, district heating, and heating and vehicle fuels. Progress to date: "Feintool had reduced these emissions by around 21 percent compared to the 2019 base year" by the end of 2025 (page 121), with the reduction "slightly below the level achieved in 2020."

No Scope 3 target is disclosed; the report states only that "the analysis of GHG emissions across the supply chains remains ongoing and continues to be expanded step by step" (page 121). No interim milestone years between 2025 and 2030 are quantified, and no SBTi validation or third-party target verification is mentioned.

Energy consumption and mix

Reference: pages 122-125.

Total energy consumption was approximately 148 GWh in 2025 (147,779 MWh in the table), down about 1% year on year, "primarily attributable to targeted measures to improve energy efficiency." Electricity accounted for roughly three-quarters of total use, with the remainder heating and vehicle fuels plus district heating (page 124).

Energy consumption by source (MWh), 2025 vs 2019: electricity 108,191 (2019: 120,376; -3% vs 2024); heating 37,132 (2019: 43,213; +6% vs 2024, "partly due to weather-related factors"), split between natural gas (31,092), heating oil (5,082), LPG (37) and district heating (921); fuel (vehicle) 2,456, split diesel (1,352) and gasoline (1,093).

"The share of renewable energy in total consumption increased slightly to around 28 percent, representing a rise of approximately 2 percentage points compared to 2024. By contrast, the share of renewable electricity declined by around 2 percentage points to approximately 37 percent" (page 125).

Gross Scopes 1, 2, 3 and Total GHG emissions

Reference: pages 124-125.

GHG emissions (tCO2e), 2025 vs 2019 (WRI/WBCSD GHG Protocol, operational control approach): Scope 1 (direct) 8,394 (2019: 10,390; +4% vs 2024), split heating fuels 7,750 and vehicle fuels 644. Scope 2 (indirect, market-based) 36,538 (2019: 46,543; -7% vs 2024), of which electricity 36,467 and district heating 71. Total Scope 1+2: 44,932 tCO2e, down 5% year on year (2024: 47,341; 2019: 56,932).

GHG intensity (Scope 1+2) was "approximately 68 tCO2e per million Swiss francs, 3 percent higher than in the previous year," attributed entirely to currency effects. Electricity was the dominant emissions source (over 81%), followed by heat (17%) and vehicle fuels (2%).

Scope 3 is not quantified. "Feintool is still at an early stage of systematically recording Scope 3 emissions, although it is already evident that steel consumption accounts for more than 90 percent of the Group's total GHG emissions" (page 123). The company states that "at least the emissions in Scope 3 Category 1 (Purchased Goods and Services) will be reported" in future. [uncertain: the report also gives a location-based Scope 2 figure that appears garbled in the source extraction — not reproduced here to avoid citing an unverifiable number]

Policies related to resource use and circular economy

Reference: pages 122-123.

No single named "circular economy policy" is presented; the report describes a group-wide commitment instead. "Material consumption and waste generation present both opportunities and risks" and "Feintool consistently maintains a very high recycling rate, which reached 98 percent in 2025. Combined with efficient resource utilization, this supports cost savings, strengthens profitability, and enhances the resilience of upstream supply chains" (page 123). ISO 14001 environmental-management certification, mandatory for all production sites, is the governing management-system framework under which resource use is addressed (page 122).

Actions and resources related to resource use and circular economy

Reference: page 123.

"In 2025, Feintool implemented optimization measures ... to reduce the consumption of other operating materials, such as chemicals and fineblanking oils. These measures led, for example, to a reduction in the use of fineblanking oils at the Oelsnitz site (Germany)" (page 127 equivalent / page 123 in this extraction). Waste management measures include "targeted collaboration with certified recycling partners and optimized internal handling procedures" and training local teams "to identify further resource-efficiency potential" (page 121). All metallic production waste is recycled (page 127).

Targets related to resource use and circular economy

Reference: page 121.

"Feintool intensified its efforts in 2025 to strengthen circular material flows across all sites. Key measures focused on improving waste segregation processes and increasing the share of recyclable production materials ... These measures laid the foundation for achieving a Group-wide recycling rate of 98 percent" (page 121). The company reports meeting this level in 2025 ("the Group again achieved its target recycling rate of around 98 percent," page 128 equivalent). No forward-looking numeric target beyond maintaining the ~98% rate is stated.

Resource inflows

Reference: pages 126-127.

Material consumption (metric tons), 2025 vs 2022: raw materials 258,731 (2022: 291,977; -2% vs 2024); of which steel 257,065 (2022: 288,434; -2% vs 2024); aluminium 962 (2022: 2,569); copper incl. brass 704 (2022: 974, -6% vs 2024). "Steel accounts for approximately 98 percent of total material consumption and plays a central role in the manufacture of high-precision components" (page 126). In 2025, steel accounted for "more than 95 percent of total purchasing volume, amounting to 257,065 tons" (page 135). Copper consumption "declined to 704 tons ... accounting for 0.3 percent of total raw material use" (page 138).

Resource outflows

Reference: pages 126-128.

"All metal production waste is recycled" (page 126). "Beyond energy consumption, steel procurement represents a major source of emissions in the supply chain (Scope 3), accounting for more than 90 percent of the Group's GHG emissions across all scopes" (page 127). The sale of recovered raw materials from waste streams is described as "a further source of revenue" (page 123). Detailed waste-stream figures (non-hazardous/hazardous split, recycling share) are reported under the Waste sub-topic; see the E5-5-Waste entry for those metrics.

Waste

Reference: pages 128-129.

"Metal waste represents the largest share of waste generated within the Feintool Group. All metallic production waste is recycled" (page 128). "In 2025, the Group again achieved its target recycling rate of around 98 percent, meaning that the vast majority of production waste was reused as secondary raw material" (page 129).

Waste (metric tons), 2025 vs 2019: non-hazardous waste 168,451 (2019: 119,101; 0% vs 2024), of which scrap metal (recycled) 163,113 and other industrial waste 5,338; hazardous waste 7,769 (2019: 5,079; +8% vs 2024); total waste 176,220 (2019: 124,180; +1% vs 2024); share recycling 98% (2024: 99%). "The volume of hazardous waste, particularly emulsion waste, increased by 8 percent but still accounted for only 4 percent of total waste volume. At most Feintool sites, this waste is also recycled."

Policies related to own workforce

Reference: pages 129-130.

"Feintool firmly believes that sustainable success is only possible when a shared corporate culture is actively practiced - one shaped by mutual respect, tolerance, a sense of responsibility, and motivation. The Group's personnel policy and the Feintool Code of Conduct (CoC) form the foundation of this culture and are based on general human rights and internationally recognized standards, including those of the ILO ... and the OECD" (page 131 equivalent / 130).

"Feintool uses decentralized digital systems to ensure compliance with contractually defined working hours, taking into account legal requirements, operational needs, and exceptional circumstances." Compensation "complies with applicable labor laws in each region. The wage system is transparent and based on the principle of equal treatment" (page 129).

Processes for engaging with own workforce and workers' representatives about impacts

Reference: pages 129-134.

Feintool's ESRS content index covers this disclosure requirement together with the remedy-channels topic under a single line: "Engagement with own workforce and workers' representatives, existence of channels for own workforce to raise concerns or needs and approaches to remedy" (pages 129-134).

The Group "operates FEINnet, an intranet platform that facilitates communication and provides a structured channel for feedback and dialogue. FEINnet also supports annual employee performance reviews" (page 129). "As part of the restructuring in Europe initiated in 2024, management and employees jointly developed socially responsible solutions, which were implemented in 2025 based on mutual agreement" (page 129). "Line managers conduct regular one-to-one meetings and exit interviews" to monitor turnover (page 132).

Processes to remediate negative impacts and channels for own workforce to raise concerns

Reference: pages 129-134 (same index line as S1-2, see above).

"Mechanisms for raising concerns are available to both employees and external parties. All reports are investigated, and confirmed violations result in appropriate sanctions" (page 131). "External ombudspersons are appointed in each region to provide secure reporting channels, ensuring confidentiality, anonymity, and protection for both internal and external whistleblowers. Responsibility for this area lies with the heads of business units, who report periodically to the Compliance Officer, a function held by the CFO" (page 133). "In 2025, no ... substantiated whistleblower incidents occurred during the reporting period" (page 121).

Taking action on material impacts on own workforce

Reference: pages 129-131.

Decentralized digital systems track compliance with working-time law (page 129). FEINnet supports structured feedback and annual performance reviews (page 129). Occupational health: "an operational health management system offering a range of preventive and support measures further contributes to employee well-being," and "confidentiality and employee privacy are fully respected, particularly with regard to sensitive health-related data" (page 131). As part of the 2024-initiated European restructuring, "management and employees jointly developed socially responsible solutions, which were implemented in 2025 based on mutual agreement" (page 129).

Targets related to own workforce

Reference: pages 121, 132.

"Feintool aims to certify all locations in accordance with ISO 45001. To this end, the long-established occupational health and safety management system is being progressively enhanced through the introduction of a uniform, Group-wide standard by 2028. The sites in Hungary and Japan have already obtained ISO 45001 certification" (page 121). "In 2025, the Executive Board also defined an additional target to further improve accident statistics" / "an additional target in 2025 aimed at continuously reducing the accident rate" (pages 121, 132). No numeric target is given for wages, diversity, work-life balance or training; the disclosed targets are safety-specific.

Characteristics of the undertaking's employees

Reference: pages 130-131.

Feintool employed approximately 2,673 people in 2025, "representing a reduction of over 5 percent compared to 2024," mainly from the European reorganization and a voluntary leavers program (page 130). By region: Europe 1,826 (1,508 male / 318 female); USA 445 (373/72); Asia 402 (273/129). By contract: permanent 2,423, temporary 250. "The share of part-time workers averaged around 8 percent in 2025." By country (≥50 employees, ≥10% of workforce): Germany 1,363 (51%), USA 445 (17%), China 269 (12%), Hungary 224 (8%), Switzerland 161 (6%), Japan 120 (4%), Czech Republic 78 (3%), India 13 (0%). "The proportion of women remained stable at over 19 percent."

Characteristics of non-employee workers

Reference: pages 130-131.

"In 2025, Feintool also engaged contract-based and temporary workers for specific tasks, such as follow-up inspections. Although not directly employed by the Group, these workers received occupational safety training, access to health promotion measures, and compensation in line with applicable regulations" (page 131). "Feintool employed 84 vocational trainees, who are not included in these figures. Beyond the employee numbers shown in the table, Feintool also employed an average of 389 temporary workers" (page 130).

Collective bargaining coverage and social dialogue

Reference: page 129.

"Over 50 percent of employees worldwide are covered by collective bargaining agreements or represented by trade unions. Where statutory minimum wages apply, they are paid without exception" (page 129). No country-by-country coverage breakdown is given.

Diversity metrics

Reference: page 131.

"As an international company, Feintool benefits from diverse teams comprising different generations, nationalities, genders, competencies, and professional backgrounds" (page 131). By gender, the 2,673-strong workforce comprises 2,154 male and 519 female employees (about 19%): "the proportion of women remained stable at over 19 percent. While this is a relatively strong figure for a technology company like Feintool, human resources management aims to encourage more young women to pursue technical careers." An "Employees by age group 2025" breakdown is referenced but no figures for it are legible in the extracted text.

Adequate wages

Reference: page 129.

"Compensation within the Feintool Group complies with applicable labor laws in each region. The wage system is transparent and based on the principle of equal treatment. ... Where statutory minimum wages apply, they are paid without exception." "Transparent, nondiscriminatory wage and remuneration policy" is named as a positive workforce impact in the double materiality table (page 119). No benchmarking against a living-wage reference is disclosed.

Social protection

Reference: page 131.

"All employees, including full-time and part-time staff, interns, and temporary and agency workers, are covered by statutory, public, or voluntary benefit schemes that provide protection in cases of unemployment, illness, disability, or retirement" (page 131).

Training and skills development metrics

Reference: pages 130-131.

Note on sourcing: "Talent development, executive development" is named among Feintool's 11 material topics (page 141, content-index heading text), but the ESRS content index's own numbered S1 line items skip from S1-10 straight to S1-13 (Health and safety), with no distinct code cited for training. Content below is drawn from the body text discussing this named material topic.

"In 2025, Feintool successfully launched its global learning platform, FEINacademy. The platform promotes international exchange and provides targeted training for managers, employees, and young talent, with a focus on teamwork and professional skills. FEINacademy enables the efficient development of structured, company-specific training content and supports transparent tracking of learning activities" (page 130). Separately, "Feintool uses a human capital management system to identify key positions and assess management and specialist roles. A core objective of the global FEINtalent development program is to systematically promote talent development. The second program cycle was launched in 2025" (page 131). All employees also "complete mandatory training on the CoC" (page 131). No training-hours or participation-rate figures are disclosed.

Health and safety metrics

Reference: pages 130-132.

Occupational safety KPIs, 2023/2024/2025: number of workplace accidents 135 / 183 / 139; Lost Time Injury Frequency Rate (LTIFR) 2.6 / 3.0 / 2.4; lost workdays due to accidents 1,026 / 1,653 / 882; Accident Severity Rate (ASR) 38.8 / 68.3 / 40.0; serious workplace accidents "-" / 2 / "-"; fatalities: none in any of the three years (page 132).

"In 2025, Feintool improved its performance across all measured occupational accident indicators ... No serious occupational accidents or fatalities were recorded" (page 132). ISO 45001 certification is achieved at the Tokod (Hungary), Atsugi and Tokoname (Japan) sites, with a Group-wide target of full certification "by 2028" (pages 121, 132).

Business conduct policies and corporate culture

Reference: pages 113, 132-133.

"The Group-wide Code of Conduct (CoC) defines the guiding principles for daily operations and forms the foundation of the corporate culture, with a focus on integrity, tolerance, responsibility, and motivation" (page 132). "The Code of Conduct and the Supplier Code of Conduct (SCoC) constitute the central frameworks governing ethical employee behavior and defining expectations for suppliers and business partners. They cover workplace rights and conditions, occupational health and safety, environmental protection, human rights, and anti-corruption" (page 133).

"Compliance at Feintool encompasses all applicable external laws and regulations, as well as internal policies approved by the Board of Directors and the Executive Board. These policies are embedded in the Group-wide management system" (page 133). "All employees complete mandatory training on the CoC" (page 131).

Management of relationships with suppliers

Reference: pages 132-138.

Feintool's double materiality assessment "covering sites, supply chains, and target markets identified corporate culture and supplier relationship management as material topics" (page 132). Under RESPONSIBLE PROCUREMENT: "since 2022, the Group has systematically evaluated social and environmental risks related to the supply and processing of steel," complying with Swiss Code of Obligations due diligence and transparency duties (Art. 964j-l) (page 134). "The SCoC applies to suppliers with an annual purchasing volume exceeding CHF 500,000" (page 138).

Measures include periodic Sustainability Assessment Questionnaire (SAQ) assessments "covering human rights, environmental protection, occupational health and safety, business ethics, compliance, and responsible supplier management," compliance with the IATF 16949 quality standard, and CDP/EcoVadis sustainability assessments (page 137). "Periodic supplier audits further support monitoring of compliance with the SCoC. No cases of child labor or other human rights violations among direct suppliers were reported in the 2025 financial year" (page 138). The single Ettlingen-area copper supplier is certified to ISO 9001, IATF 16949, ISO 14001, ISO 45001 and ISO 50001, and has committed that "by 2030 all relevant procurement is conducted through certified suppliers" via RBA/GeSI participation (page 138).

Prevention and detection of corruption and bribery

Reference: page 133.

"Feintool applies a zero-tolerance policy toward all forms of corruption. External ombudspersons are appointed in each region to provide secure reporting channels, ensuring confidentiality, anonymity, and protection for both internal and external whistleblowers. Responsibility for this area lies with the heads of business units, who report periodically to the Compliance Officer, a function held by the CFO. All reports are thoroughly investigated, and disciplinary measures or sanctions are imposed in cases of confirmed misconduct. Violations of the CoC that constitute criminal offenses result in legal proceedings" (page 133).

Context: "In 2025, the Corruption Perceptions Index reported scores of 43 for China, 38 for India, and 34 for Turkey (0 = highly corrupt, 100 = very clean), indicating elevated corruption risks in all three countries" (page 132), which Feintool cites as the background to its anti-corruption focus.

Targets related to business conduct

Reference: pages 120-121, 133.

Feintool's ESRS content index lists this disclosure natively as "G1-3 Targets related to business conduct" (pages 120, 133), matching this dataset's key directly.

No numeric business-conduct target is stated; instead the report relies on effectiveness tracking against a zero-tolerance standard: "Feintool also maintained its high governance standards in 2025. No confirmed cases of corruption or bribery were reported, and no substantiated whistleblower incidents occurred during the reporting period. This reflects the effectiveness of the Group's compliance system and its continued commitment to transparent and responsible corporate conduct" (page 121). This is corroborated by the G1-1/G1-3 narrative: "Feintool applies a zero-tolerance policy toward all forms of corruption ... All reports are thoroughly investigated" (page 133), and "in 2025, no cases of corruption were identified" (page 133).

Incidents of corruption or bribery

Reference: pages 121, 133.

"In 2025, no cases of corruption were identified" (page 133). "No confirmed cases of corruption or bribery were reported, and no substantiated whistleblower incidents occurred during the reporting period" (page 121). Feintool attributes this to "the effectiveness of the Group's compliance system," which includes regional external ombudspersons, mandatory investigation of all reports, and disciplinary sanctions or legal proceedings for confirmed CoC violations that constitute criminal offenses (page 133). A nil return is treated here as a complete answer, consistent with the report's own framing.

Payment practices

Reference: page 133.

Feintool's ESRS content index lists "Metrics related to payment practices" (its G1-6) at page 133, matching this disclosure requirement. The only supporting statement found is brief: "Supplier payment terms are managed on a case-by-case basis" (page 133). No standard payment term (days), no late-payment metric, and no legal-proceedings-for-late-payment disclosure is given. [uncertain: this is a thin, single-sentence disclosure with no quantified payment-practice metrics]