About this report

Rieter Holding Ltd. (Rieter) reports on non-financial matters for the period from January 1, 2024 to December 31, 2024 in accordance with the Swiss Code of Obligations (Art. 964a et seq. CO). In conformity with Article 964b CO, this includes for the first time, reporting on climate-related matters based on the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). In addition, this report provides supply chain information on child labor and conflict minerals in compliance with the requirements of the Ordinance on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour.

This Sustainability Report has been prepared in reference to the Global Reporting Initiative (GRI) and the European Sustainability Reporting Standards (ESRS) in preparation for the requirements of the new EU Corporate Sustainability Reporting Directive (CSRD).

Organization and Reporting

The company is organized as a corporation under Swiss law with its registered office in Winterthur (Switzerland), and is listed on the SIX Swiss Exchange. This report covers all Group subsidiaries according to the Annual Report 2024 here unless otherwise stated. Social disclosures include the subsidiaries Petit Spare Parts SAS (Aubenas, France) and Prosino S.r.l. (Borgosesia, Italy), which were acquired in 2024 (see financial report on note 2.1). Environmental disclosures will include both subsidiaries from 2025 onwards. The report was published on March 13, 2025. As an integral part of the annual report, it shows how the company formulates, implements and measures its sustainability strategy. The focus is on progress towards the targets set for 2025 in the areas of “Planet” and “People” as well as on the key aspects of sustainability for Rieter. The report is structured as follows:

• Material topics
• Sustainability strategy
• Exchange with dialogue groups
• Ratings and certifications
• United Nations sustainable development goals
• Planet
• Rethinking logistics
• People
• “We are Rieter”
• Corporate governance in non-financial matters
• TCFD report
• About this report

Restatement of information

The material topics have been reorganized. Biodiversity has been combined with circular economy under the new heading of resource efficiency and circular economy. Employee engagement has been redefined as working conditions and social engagement.

Adjustments to prior-year figures, estimates and methodologies are disclosed in the environmental (Planet) and social (People) key figures.

Corporate Governance

The Board of Directors is responsible for non-financial reporting.

The Board of Directors delegates the implementation of the sustainability strategy to the Group Executive Committee. The Sustainability Committee, newly established in 2024, advises the Group Executive Committee on the implementation of the sustainability strategy. Further information on the management structure, composition and nomination of the Board of Directors is published in the Corporate Governance Report. Information on the remuneration of the Board of Directors can be found in the Remuneration Report.

External Audit

An external audit has not been carried out by the auditors. The report has been reviewed by the Board of Directors and will be submitted to the Annual General Meeting in 2025 for approval.