Disclosure 103-1: Explanation of the material topic and its Boundary

Environmental compliance is a material topic for our operations across all regions. However, regulations vary very widely between regions and countries.

Disclosure 103-2: The management approach and its component

Therefore, Sika delegates the responsibility for environmental compliance to the operating subsidiaries. They all have to sustain a management system according to ISO 14001, which includes legal compliance and a compliance assurance mechanism with internal and external controls.

In a management review with their teams, the General Managers of all companies assure that no compliance failures have occurred or fines have been incurred, and verify this to the team responsible for Group Compliance annually.

Disclosure 103-3: Evaluation of the management approach

Sika perceives this approach as effective in view of the absence of legal action against the subsidiaries.