Swiss Triple Impact - Impact report

This first Swiss Triple Impact (STI) Impact Report reflects on five years of collective progress toward a more sustainable and resilient Swiss economy. Against a backdrop of global uncertainty and evolving business expectations, the report showcases how over 550 companies have turned sustainability into a competitive advantage through STI’s practical 3-step approach—Prioritise, Structure, Transform. Combining data, insights, and success stories, it celebrates the companies and partners driving meaningful change and demonstrates that purpose-driven business is not only possible but essential for the future.

Impact Report October 2025

Table of content 3 Introduction 4 About the Swiss Triple Impact Programme 14 Swiss Triple Impact in Numbers 20 Outcomes and achievements of the STI Programme 26 Impact of the STI Programme 29 Impact stories from our STI Leaders 55 Conclusion

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Introduction Swiss companies are operating in an increa- singly demanding and unpredictable environ- ment. Rising energy prices, a persistent shortage of skilled workers, a strong Swiss franc, and geopolitical instability are all putting pressure on established business models. At the same time, the expectations placed on businesses are evolving rapidly: sustainability reporting re- quirements are intensifying, and the demand for transparency and accountability is growing. In this shifting landscape, the question is no longer whether companies should engage with sustainability—but how. Evidence is intensifying: companies that go beyond minimum com- pliance and proactively integrate sustainabi- lity into their core strategy consistently outperform their peers . In contrast, those that treat sustainability as a regulatory checkbox risk falling behind.

This first Impact Report marks a significant milestone. It offers a retrospective look at the first five years (2020 to 2025) of the STI pro - gramme, highlighting the commitments, pro- gress, and good practices of more than 550 participating organizations across Switzerland. Through data, stories, and examples, we show what is possible when companies em- brace co-creation, take ownership of their sustainability journey, and move from inten- tion to action . Above all, this report is a tribute to the compa- nies that have dared to lead, the partners who have supported this work, and the growing B Ecosystem that is redefining what prosperity looks like in the 21st century. In times of uncer- tainty, the STI community offers a clear mes - sage: purpose-driven business is not only viable—it is vital.

Launched in 2020 by B Lab Switzerland, the Swiss Triple Impact (STI) programme, provides a structured and accessible pathway for bu- sinesses to turn sustainability from a challenge into a competitive advantage. Its practical 3-step methodology—Prioritise, Structure, Trans- form—supports organizations of all sizes and sectors in identifying key impact areas, aligning strategy with global goals, and taking mea- surable, credible action. By this, we provide a framework that allows companies to increase their resilience and become a future-fit orga - nisation which acknowledges that the eco- nomy and society are changing and are not afraid to transform along with them. Rather than offering a one-size-fits-all solution, the STI en - ables each company to build a strategy that is both future-oriented and rooted in its own bu- siness model.

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About the Swiss Triple Impact Programme

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About B Lab Switzerland’s Swiss Triple Impact Programme B Lab Switzerland is part of a global network of nonprofits working to transform the role of business in society. We promote accountability, transparency, and impact through standards, certification, training, and collective action. Our mission is to build an inclusive, equitable, and regenerative eco- nomy by helping companies become not the best in the world, but the best for the world. The Swiss Triple Impact Programme represents one of B Lab Switzerland’s key activities to support organizations in their business development. It guides businesses of all sizes and industries through a clear three-step process to build a practical, tailored sustainability strategy—helping them manage risks, measure impact, seize new opportunities, and future-proof their operations.

Why Swiss Triple Impact ? Triple stands for People, Planet and Prosperity

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WHY ?

To help companies • Stay ahead of market demands and regulatory changes while strengthening their existing business model • Align their impact on the environment and on society with cur- rent local and global challenges • Build resilience and make sure their business doesn’t fall behind • Demonstrate strength and vision and position themselves in the market as a forward-thinking player

HOW ?

By providing the tools , frameworks and the expertise it takes to challenge the current business model and then trans- form it to a stronger one .

THE RESULT ?

A curated action plan with everything needed to take the business to the next level and a network/community to lean on to and exchange challenges and best practices .

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It only takes three steps The basis of the STI programme is the three-step method consisting of 3 workshops. This method can be applied to various approaches so that impact is generated, where it’s needed.

With our proven 3-step method, we help companies

Structure and plan your strategic approach to sustainability around goals and measures that are relevant to your business model. 2 | STRUCTURE

Turn new sustainability challenges into business opportunities

Build on your existing strengths and processes

1 | PRIORITISE Prioritise the key impacts, risks, and opportunities within your business model, and collaborate with like-minded companies to identify actionable levers.

3 | TRANSFORM Reevaluate your commitments by having them reviewed. Demonstrate transparency and gain recognition by becoming a public STI Leader and joining our B Ecosystem.

Identify practical, measurable actions that increase business value

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Our approaches Each of our approaches follows the same methological logic, however they all focus on different needs and opportunities for impact maximisation: individual impact, impact within the same value chain and impact within the same sector.

Find out more about our pathways www.blab-switzerland.ch/swiss- triple-impact/practical-information/

STANDARD PATHWAY What ? Cross-sector workshops to help companies structure their sustainability strategy. For whom ? Companies of all sizes and sectors.

VALUE CHAIN ACTIVATION

SECTORAL PATHWAY

What ? A collaborative programme uni- ting companies and their suppliers/ clients to improve sustainability across the entire value chain. For whom ? Businesses wishing to en- gage their ecosystem (suppliers, distri- butors, clients).

What ? Sector-specific cohorts co-creating solutions and shared standards within one industry. For whom ? Companies from the same sector, working with industry associations.

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Standard pathway Our standard pathway brings together a dynamic mix of participants from companies of all sizes and sectors. Over the course of three engaging half- day workshops, we take you step-by-step through the process of tackling your most pressing sustainability challenges. Using real-world examples, proven analysis methods, practical tools and actionable guidelines, you’ll gain the knowledge and confidence to move from intention to impact. What really sets this programme apart is the value of peer-to-peer exchange – insightful discussions with participants from different industries spark new ideas and perspectives.

Find out more about this pathway www.blab-switzerland.ch/swiss- triple-impact/practical-information/

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Value Chain Activation Value Chain Activation (VCA) is a collaborative programme that brings together companies within the same value chain—from suppliers to clients—to collectively improve sustainability practices. Through tailored collaborations and workshops, participants identify shared sustainability challen- ges and develop solutions to enhance performance and impact across the entire value chain, fos- tering standardized practices and continuous improvement for the benefit of all involved parties.

Find out more about this pathway www.blab-switzerland.ch/ value-chain-activation/

How Value Chain Activation (VCA) Works

3. Workshops A series of workshops are conducted to bring participants together, allowing them to identify and discuss common sustainability issues and challenges.

5. Alignment The process helps align sustainability goals and practices across different stages of the value chain.

1. Engagement Companies initiate the programme by invi- ting their suppliers, distributors, and clients to participate in the collaborative efforts.

2. Tailored Collaboration The programme offers specific collabora - tions designed to meet the unique sustaina- bility needs of the participating companies and their value chain partners.

4. Collective Solutions Participants work together to find and imple - ment solutions that address these identified issues, amplifying their collective impact.

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WHY THE VALUE CHAIN ACTIVATION APPROACH MAKES SENSE

Enhanced Sustainability - It promotes the adoption and standardization of sustainable practices throughout the entire value chain.

Amplified Impact - By working together, participants can achieve greater and more significant positive impacts than they could individually.

Increased Collaboration - VCA fosters cooperation and knowledge sharing among companies, suppliers, and industry associations.

Shared Standards - It helps to establish common sustainability standards that can be applied across the industry.

Continuous Improvement - The programme encourages ongoing efforts to improve sustainability performance over time.

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Sectoral Pathway The Sectoral Pathway is a collaborative initiative that brings together com- panies from the same industry within dedicated STI cohorts. Its goal is to address shared sustainability challenges and foster the development of industry-wide solutions through co-creation and strategic alignment.

Find out more about this pathway www.blab-switzerland.ch/swiss- triple-impact/sectoral-pathways/

How the Sectoral Pathway Works

3. Industry Collaboration The programme is developed in close collabo- ration with industry associations to ensure sector relevance and strategic alignment.

5. Standards & Alignment The process supports the adoption of shared sustainability standards and helps align goals across organizations within the same industry.

1.Cohort Formation Companies from similar sectors are grouped into STI cohorts to foster targeted dialogue and sector-specific collaboration.

2.Facilitated Exchange Through structured discussions and co-creation sessions, participants explore common challenges, share knowledge, and identify opportunities for impactful change.

4. Knowledge Sharing Participants gain access to industry-specific case studies, reports, and presentations that support learning, benchmarking, and the adoption of best practices.

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WHY THE SECTORAL APPROACH MAKES SENSE

Focused Collaboration - Encourages meaningful exchange and solution-building among companies facing similar secto- ral challenges

Greater Impact - Enables companies to generate more systemic and scalable sustainability outcomes by working together.

Standardization - Helps establish and promote common sustainability standards across the industry.

Strategic Alignment - Strengthens the connection between company-level action and sector-wide transformation efforts.

Accelerated Learning - Facilitates the spread of practical knowledge through real-life case studies and peer learning.

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Swiss Triple Impact in Numbers

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From participants to leaders

548 124

Participating companies Enrolled in the STI Programme STI Leaders Completed the STI Programme (subset of the 548)

Our members are active in all parts of Switzerland ! Here’s where our leaders are at home:

1-10

10-50

50-100

>100

number of participating companies from the marked region

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Insights into our community

SIZE OF THE PARTICIPATING COMPANIES

MOST REPRESENTED SECTORS

Industrial manufacturing

Food & Beverages

IT & Digital Services

Machinery & Equipment

Healthcare

Our Participants are mainly SMEs. But we are happy to support all kinds of sizes and companies, such as foundations, associations or even communes.

Construction

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Our STI Leaders

See all their committments here ! www.blab-switzerland.ch/ecosystem-dashboard/

23bis AG Construction SA Alpine Genius Think Tank Ampersand World SA APP Unternehmensberatung AG APROTEC SA Argor - Heraeus SA ARSA Constructions SA Azurea Technologie Horlogere S.A. Baud Industries Suisse BDO AG Bean2me Belfont SA BG Co-Creative Strategy

BIWI SA Blossom et partenaires sàrl Blueyou Services LTD Boninchi SA Boucledor SA Brademont b-Sharpe SA B'VM Beratungsgruppe für Ver- bandsmanagement Cendres+Métaux Lux SA Centre d'intégration sociopro- fessionnelle (CIS) CFPS du Château de Seedorf Compass Group (Schweiz) AG

Cosanum AG Cronal SA csc costruzioni sa

Fiedler SA Fondation Ateliers Résidences Adultes (FARA) Fondation EPFL Innovation Park Fondation Les Buissonnets Fondation St-Louis FRAPORLUX SWISS S.A. FRZ Flughafenregion Zürich GAINERIE MODERNE SA Générale Ressorts SA Generis AG Getting Digit SàRL Global ID Grangeneuve

Cyberis SA easyDec SA

Ebnat AG Eclosions Ecole de Jazz et de Musique Ac-

tuelle (EJMA) Ecorobotix SA Eldora SA Ernst & Young AG (EY)

everwise LLC F. Preisig AG

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Our STI Leaders

See all their committments here ! www.blab-switzerland.ch/ecosystem-dashboard/

Groupe Mutuel H2i Sàrl Heinis AG HORLYNE SA iart ag Idéative SA IMS Informatik und Management Service AG Industrielle Werke Basel (IWB) AG Innoterra / Pioneering Ventures AG Innovation Lab Fribourg Inovacomm SA Inox Communication SA

Kugler Bimetal La Pierrette S.A.

MPS Micro Precision Systems AG Multicuirs SA Nestlé Nespresso SA Novasort SA OPAN concept SA OVALE & Partenaires Sàrl P+P Project Solutions SA Petitpierre SA Pibor ISO SA Pierhor-Gasser SA Piguet Galland & Cie SA Polarstern AG Polygravia Arts Graphiques SA Positive Coating SA

Privatbank von Graffenried prodartis AG PX Précinox SA Queloz SA Raized Ventures Ldt Reform GmbH Ricola Group AG Saviva Semadeni Plastics Group

Laiteries Réunies Genève Socié- té Coopérative (inclus Vivadis) LAUENER & Cie SA

Laurastar SA Lémanis SA LMNT consultancy Sàrl Loyco SA Luceed SA M&BD Consulting Manufactor SA Menu and More AG Mimotec SA Movo Partners Sàrl

Servette Rugby Club de Genève SHINE COMMUNICATION Sàr V-Zug

Kessler & Co AG Kif Parechoc SA

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Outcomes and achievements of the STI Programme

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PLEDGES TAKEN FROM THE STI PROGRAMME Over the past five years, our STI Leaders have made more than 530 pledges, each addressing key environmental, social, or economic challen- ges. These commitments are designed to enhance the positive impact of their organizations in specific areas.

NUMBER OF COMPANIES FOCUSING ON EACH SDG s

* this is how the pledges taken within the STI programme link to the B Corp standards

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EXAMPLES OF PLEDGES

CORE BUSINESS

INTERNAL OPERATIONS

SUPPLY CHAIN

By 2030, we source 50% of the purchasing for our restaurants from suppliers committed to a recognised CSR approach, compared with 20% in 2024.

By 2025, we ensure that more than 80% of all packa - ging in our global distribution business is fully recy- clable or made from certified, sustainably produced raw materials.

By 2027 for the urban network and by 2033 for the regional network, we replace 100% of our diesel buses with low climate impact technologies, i.e. bat- tery-powered trolley buses, electric buses and hy- drogen buses, all powered by Swiss electricity and hydrogen from renewable sources.

Eldora SA

Blueyou Services LTD

COLLECTIVE ACTION

Transports publics fribourgeois Holding (TPF) SA

By 2025 and annually after that, we guarantee two apprenticeship places yearly for young people with special needs, and create a reliable bridge between the young people and the training companies to en- sure lasting career prospects*.

As a collective action, the members of IT Valley com- mit to creating a joint IT Academy to address the talent shortage in the sector. Young people will rotate between partner companies, benefiting from shared training and practical experience. The Academy also pledges to promote sustainability and increase female participation in IT.

By 2030, we source 80% of our raw materials accor - ding to our sustainable agricultural principles, (com- pared with 1,1% in 2021)*.

Cosanum AG

Ricola Group AG

Cohorte IT Valley: Agence Mint, Infoteam Group, Key IT, Liip, Icube, Luceed

Discover all the pledges on our B Ecosystem Dashboard blab-switzerland.ch/ecosystem-dashboard

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TYPES OF COMMITMENTS To ensure maximum effectiveness, each participating organization is encouraged to align at least one pledge with its core business. This is where transformative change has the greatest potential for systemic impact. Additional pledges often target internal operations and supply chains, promoting more sustainable and responsible business practices across all levels. In some cases, participants have formed collective pledges — collaborative efforts aimed at amplifying the scope and influence of individual actions. One or more pledges affect the internal operations and the supply chain and sometimes, collective pledges have been taken by multiple participants to increase the effect of an action and thus the impact.

Supply Chain 58

Internal Operations 263

Collective Actions 17

Core Business 164

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SCOPE OF PLEDGES The STI Programme is based on a holistic sustainability approach, en- compassing environmental, social, and economic dimensions. Participa- ting companies are therefore required to consider all three pillars of sustainability in their pledges, rather than focusing solely on ecological aspects. SDG 13 – CLIMATE ACTION

As part of their commitment, every company involved in the STI Programme defines at least one climate-re - lated goal aimed at reducing CO₂ emissions. This in - cludes mandatory targets for Scope 1 and 2 emissions, and—wherever feasible—also Scope 3. All climate pledges are aligned with the standards of the Science Based Targets initiative (SBTi), ensuring credibility and alignment with global climate goals.

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EXAMPLES TAKEN FROM OUR ONLINE ECOSYSTEM DASHBOARD

TRANSPARENCY OF COMMITMENTS AND STATUS Transparency is key. All the pledges taken by our STI Leaders are publicly visible on our B Ecosystem Dashboard. The status (« achieved », « in progress » or « delayed ») ar tracked and can be seen online.

Current status of pledges

Delayed 2 Achieved 62

In Progress 438

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Impact of the STI Programme

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Impact IMPACT OF THE STI PROGRAMME The pledges made within the STI Programme are more than declarations—they represent measurable commitments that drive concrete change across core business areas, internal operations, and supply chains. By focusing on ambitious yet realistic goals, participating com- panies contribute to the transformation toward a more sustainable economy. This chapter highlights the tangible impact ge- nerated by these pledges to date. It outlines the progress made, the number of goals already achieved, and the areas where momentum continues to build. The results demonstrate how collective commitment and strategic alignment with global frameworks translate into meaning- ful, long-term outcomes.

HOW DO WE CATEGORISE THE IMPACT OF OUR PLEDGES ? TARGETED IMPACT - This refers to a commitment to implement an activity in a field with potential for impact, without yet having made a precise estimate of the expected results—often due to an initial lack of data. The approach fo- cuses more on the activity level (output) than on measurable impact.

Achieved 11

Achieved 15

Calculated Impact (output)

Targeted Impact

In Progress 127

In Progress 96

Delayed 2

Achieved 36

CALCULATED IMPACT - The commitment includes a baseline and a projection of the expected impact, ex- pressed in absolute or relative terms, following its im- plementation. VERIFIED IMPACT - Similar to the calculated impact, but also includes validation by a third party or external certification.

Verified Impact

In Progress 215

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NUMBER OF CATEGORIZED PLEDGES BY COMPANY SIZE

1 - 9

10 - 49 50 - 249 250 - 999 1000+

TARGETED IMPACT (OUTPUT)

CALCULATED IMPACT

VERIFIED IMPACT

TOTAL 80

145

188

NUMBER OF CATEGORIZED PLEDGES BY B CORP CERTIFICATION IMPACT TOPIC

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Impact stories from our STI Leaders

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Impact story of Ebnat AG

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MANUFACTURING

Impact story - Ebnat AG May 2021 STI Leaders since

DRIVING CIRCULARITY IN ORAL CARE & HOUSEHOLD Ebnat’s journey from waste to resource Ebnat AG is a Swiss manufacturer of brushes for oral care and household applications, pro- ducing items such as toothbrushes, interdental brushes and household cleaning brushes. The company has long combined wood and plastic processing with resource-efficient production and, in recent years, has made circularity and fair work standards central to its strategy and customer dialogue.

In recent years, sustainability has evolved from a “nice-to-have” into a core business imperative for Ebnat. On the one hand, customers increa- singly demand transparency, recyclability, and traceable materials. Meanwhile, regulatory pres- sures (e.g. from EU regulations on plastics, cir- cular economy, eco-design) push suppliers to demonstrate lower life-cycle emissions and material circularity. Internally, Ebnat found that modest investments in energy efficiency, waste recovery, and supply-chain engagement yield strong returns in cost avoidance, material sa- vings, and reputational advantage.

Ebnat formalized this ambition through joining the Swiss STI programme, translating high-level ambition into disciplined targets and peer benchmarking since 2022. Their materiality as- sessment showed that while they can continue improving on-site, a great share of their impact lies upstream. At the same time, Ebnat doubled down on what it directly controls: energy- and material-efficiency on site. Thus, Ebnat’s sus - tainability journey balances internal optimization with active value-chain transformation.

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Impact story - Ebnat AG

EBNAT AG’S STI PLEDGES AT A GLANCE

Core Business - By 2030, we generate a turnover share of at least 20% from circular products, accor - ding to Ellen MacArthur’s definition.

Internal Operations - By 2025, we recycle 100% of traceable and uncontaminated plastic waste in- house, representing a 50% increase.

More information about Ebnat AG’s pledges blab-switzerland.ch/company/ebnat-ag-2/

Supply Chain - By 2028, we ensure that 100% of our suppliers from risk countries comply with the Core Labour Standards according to the ILO.

Internal Operations - By 2025, we ensure that work-life balance and gender equality are em- bedded in our management system, organizational structure and culture and that we are certified for this (criteria of the UND rating).

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Impact story - Ebnat AG

KEY MEASURES & OUTCOMES

Achieved 100 % internal recycling of uncontaminated plastics and capacity to reprocess 120 t of partner waste annually. Fully replaced fossil fuels for process heat and now generate ~50 % of electricity on-site, lowering operational CO₂ emissions and costs.

Built closed-loop recycling system with new mill, re-granula- tion unit, and dedicated line for internal and partner plastic waste; converted factory heating to wood-waste biomass and expanded rooftop photovoltaic system

Enabled measurable tracking of material efficiency and recyclability; design teams can now communicate sustainability performance to customers.

Introduced 10Rs circular design framework & began Material Circularity Indicator (MCI) assessments for new products.

Created transparency on social and climate risks in the supply chain and verified compliance with ILO Core Labour Standards

Implemented supplier social audits under amfori BSCI and ex- panded due diligence to include CO₂ performance screening.

Boosted inclusion and staff satisfaction and completed “UND certification” for family and gender balance

Carried out employee workshops and introduced poli- cies on flexible leave, parental support and transparent financial assistance

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Impact story - Ebnat AG SUCCESS FACTORS A clear, shared roadmap The STI action plan gave Ebnat a unifying structure across operations, supply chain, and culture—transforming sustainability from ad-hoc projects into a cohesive manage- ment system. Invest to unlock loops Targeted capital investments—such as the new recycling line and PV expansion—demons- trate how infrastructure upgrades can immediately close loops and cut emissions and serve as proof that process changes and partner take-back schemes can move volumes now. Climate partnership Working with a leading organisation specializing in climate solutions and aligning with the Science Based Targets initiative (SBTi) reinforced credibility and science-based ambition. Community of practice As part of STI’s cross-company exchanges, Ebnat shares its lessons on circular design, supplier audits, and gender balance initiatives. This collective learning helps scale best practices beyond the company and strengthens Switzerland’s responsible manufactu- ring ecosystem.

”

For us, circularity is not a label—it’s a disciplined redesign of materials, processes and partnerships so that resources keep their value and people across our value chain are treated fairly. - Michele Vela, Director of Ebnat AG Ebnat’s journey shows how a traditional Swiss manufacturer can turn sustainability into a competitive advantage and a catalyst for innovation. Having anchored circularity and sustainability more broadly as core bu- siness drivers, it continues to expand its portfolio of circular products. With its SBTi-aligned climate targets, and ongoing supplier engagement, Ebnat is steadily extending its impact across the value chain—transfor- ming waste into resource, and ambition into measurable progress.

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Impact story of Eldora SA

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FOOD & BEVERAGE

Impact story - Eldora SA November 2022 STI Leaders since

DRIVING SUSTAINABILITY THROUGH SUPPLIER COLLABORATION Eldora’s impact journey from STI Leader to multiplier Within the STI Programme, Eldora has defined five ambitious targets that integrate reducing its environmental footprint, social responsibility, and responsible procurement.

Eldora has strengthened its corporate social responsibility approach by encouraging its sup- pliers to join the transition towards a more sus- tainable model. A key focus is the active engagement of sup- pliers— identified as a decisive lever for achie - ving sustainable development goals for more responsible collective catering.

ELDORA’S STI PLEDGES AT A GLANCE Core Business - By 2030, we reduce our tCO₂eq emissions (Scope 1, 2 & 3) compared with 2022 , in line with the reduction target within our commit- ment to the Science Based Targets initiative (SBTi) in 2023, particularly 50 % on scope 1 & 2.

Internal Operations - By 2030, we improve working conditions for our employees and achieve an em- ployee experience score of 83 %, compared with 80 % in 2022.

Supply Chain - By 2030, we source 50 % of the purchasing for our restaurants from suppliers com- mitted to a recognised CSR approach, compared with 20 % in 2024.

Internal Operations - By 2030, we yearly organise training workshops for 25 % of our guests within the Corporate and Education divisions, on balanced and sustainable food, and on food waste.

Core Business - By 2030, we reduce food waste by 50 % compared with 2023 , including production waste, surplus production and plate returns.

More information about Eldora’s pledges blab-switzerland.ch/company/eldora-sa-2/

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Impact story - Eldora SA THE SUPPLY CHAIN AS A CENTRAL LEVER A materiality assessment and CO₂ footprint analysis revealed that >93% of Eldora’s total CO₂eq emissions are Scope 3, with over 70% linked to food procurement , espe- cially animal-based products. To meet its SBTi climate targets, Eldora must address at least two-thirds of its Scope 3 emissions—an ambitious goal requiring deep supply chain en- gagement. The STI Programme provided the structured framework to initiate this systemic shift through a dedicated Value Chain Activation (VCA) with Eldora Group suppliers active in all product categories and representing 80% of purchasing. This next step was well aligned with their 5th pledge about sourcing 50% of the purchasing from suppliers committed to a reco - gnised CSR approach.

KEY MEASURES & OUTCOMES

Enables coverage of a significant portion of Scope 3 emissions Promotes sustainable alternatives and collaborative procurement standards

Launched STI programme with key suppliers Conducted sector-specific workshops (meat, fish, poultry, coffee) Co-created a roadmap for responsible procurement (2025–2030) Fostered peer learning and knowledge sharing

Shared sustainability criteria developed in collaboration with industry stakeholders

Strengthens collaboration between suppliers with varying levels of sustainability performance

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Impact story - Eldora SA

”

SUCCESS FACTORS Responsible governance

VISUAL SNAPSHOT ELDORA’S MAIN tCO 2 eq SOURCES

« Collaboration with our suppliers is not only necessary, it is essential to achieving long-term sustainability » - Pierre Veyrat, Director of Quality and Sustainability at Eldora Group By involving Eldoras’ suppliers across Switzer- land, the impact could be multiplied. It shows how a company can translate its strategic sus- tainability goals into operational changes through collaboration, structured supplier en- gagement and clear alignment with goals rele- vant to the company’s activities and areas of impact. The STI programme provided the tools, framework and expertise needed to activate the value chain.

Alignment of all the company’s governance bodies has enabled the establishment of a concrete strate- gy and clear objectives.

>70%

Food procurement Mainly animal products

Leadership commitment Executive-level support was key to internal mobilisation

>10%

Energy use Equipment, cooking, heating, hot water

Technology integration Digital tools (e.g. tablets for data collection) support operational implementation. External partnerships Collaboration with severals industry experts provi- ded critical expertise Collaborative mindset Suppliers were seen as partners, not simply contrac- tors—trust and transparency were essential.

>6%

Commuter traffic

>6%

Refrigeration

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Impact story of Blueyou Services LTD

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FOOD & BEVERAGE

Impact story - Blueyou Services October 2024 STI Leaders since

FROM B CORP CERTIFICATION TO STI PLEDGES Scaling Positive Impact in the Seafood Industry. Blueyou Services LTD, headquartered in Swit- zerland, has been committed to marine conser- vation, sustainable aquaculture, and fair trade seafood for more than 20 years. With a global network of over 9,500 small-scale producers in the Global South, Blueyou is a pioneer in rege- nerative and climate-friendly seafood. What makes Blueyou unique: The company first achieved B Corp certification, setting a bench - mark for accountability and transparency. Buil- ding on this strong foundation, Blueyou joined the STI Programme to go beyond assessment and commit to ambitious pledges that embed sustainable transformation deeply into its bu- siness model.

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Impact story - Blueyou Services

BLUEYOU SERVICES’S STI PLEDGES AT A GLANCE

Core Business - By 2030, we achieve 50% of our global sales turnover with farmed and wild caught seafood products from the «Planet Positive – Eat for Change» portfolio, which are produced within plane- tary boundaries.

Core Business - By 2028, more than 75% of our seafood sources come from traditional coastal fishe - ries and smallholder origins, and 55% are certified fair trade.

Internal Operations - By 2030, we reduce our tCO₂eq footprint by 25% (Scope 1, 2 & 3) per mar - keted product unit compared with our 2023 base- line, in line with the SBTi reduction trajectory.

Core Business - By 2030, we increase the total area of our restorative mangrove aquaculture programme SELVA SHRIMP to 50’000 ha compared with 17’400 ha in 2023, of which the reforestation of 15’000 ha of mangroves will result in an estimated carbon se- questration of 3.7 million tCO₂eq over 20 years.

Internal Operations - By 2025, we ensure that more than 80% of all packaging in our global distribution business is fully recyclable or made from certified, sustainably produced raw materials.

More information about Blueyou’s pledges blab-switzerland.ch/company/blueyou-services-ltd/

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Impact story - Blueyou Services LTD

”

IMPACT HIGHLIGHTS

FROM B CORP TO STI: RAISING THE BAR B Corp Certification validated Blueyou’s sus- tainability practices, accountability, and social impact. The STI Programme provided a framework to go further: setting clear, science-based, and time-bound pledges. Together, these two approaches illustrate how a company can move from compliance and certification to ambitious transformation and systemic impact.

«For us, B Corp was the foundation. STI allowed us to push boundaries and embed regenerative practices across our entire business model.»

GLOBAL REACH

Over 9,500 small-scale producers benefit from Blueyou’s fair trade and sustainability pro- grammes.

RESTORATIVE AQUACULTURE

Expansion of SELVA SHRIMP to 50,000 ha will sequester 3.7 million tCO₂eq over 20 years.

FAIR TRADE COMMITMENT

Blueyou’s journey highlights how combining certification (B Corp) with forward-looking commitments (STI Pledges) creates mea- surable, long-term impact. By aligning its operations with planetary boundaries and empowering small-scale producers, Blueyou demonstrates how the seafood industry can evolve into a regenerative, fair, and cli- mate-positive system.

By 2028, 55% of all seafood sources will be certified fair trade.

CIRCULAR PACKAGING

>80% recyclable or sustainably produced pac - kaging by 2025.

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Impact story of IWB

42 - Swiss Triple Impact Programme - Impact Report 2025

ENERGY

Impact story - IWB October 2024 STI Leaders since

IWB’S STI PLEDGES AT A GLANCE

Core Business - By 2030, we reduce our green- house gas emissions by 45% (Scopes 1, 2 & 3) compared to 2021, and commit to the Science Based Targets Initiative (SBTi). Core Business - By 2030, 50,000 new and existing customers benefit from transformed and sustainable neighbourhoods, settlements and industrial sites through our IWB products, services and consulting. Internal Operations - By 2030, we achieve the Work-Family Balance «Professional» certificate and remain Great Place to Work® certified. (Interim goal: Work-Family Balance «Advanced» by 2025.) Supply Chain - By 2026, we achieve improvements of at least 20% in environmental protection, circular economy, occupational safety, human and labour rights among our suppliers and procurement, com- pared to 2022. Collective Action - By 2030, we develop over 30 hectares of additional close-to-nature land, so that 50% of IWB-owned land area is near-natural and biodiverse habitat. (All areas certified by the Natur & Wirtschaft Foundation.)

DRIVING DECARBONISATION AND SUSTAINABLE TRANS - FORMATION IN BASEL AND BEYOND IWB Industrielle Werke Basel supplies the Basel region with energy, water, mobility, and telecoms — and is recognised as one of Switzerland’s lea- ding providers of climate-friendly energy solutions. With its clear commitment to the Science Based Targets initiative (SBTi) and participation in the Swiss Triple Impact (STI) Programme, IWB inte- grates sustainability at the core of its operations, transforming both its own business model and that of its partners. What makes IWB stand out is its dual engagement: the company not only completed the STI programme for its own operations but also launched a Value Chain Activation (VCA) with its suppliers. This approach extends the impact of IWB’s sustainability goals far beyond its organisational boun- daries — mobilising its supply chain for measurable environmental and social improvements.

More information about IWB’s pledges blab-switzerland.ch/company/iwb-industrielle-werke-basel-2/

43 - Swiss Triple Impact Programme - Impact Report 2025

Impact story - IWB ADVANCING CLIMATE GOALS THROUGH MEA - SURABLE ACTIONS IWB’s sustainability strategy is fully aligned with Basel-Stadt’s ambitious climate policy and Switzerland’s national net-zero pathway. Through the Health of the Planet framework and annual goal tracking, IWB has achieved significant progress in CO₂ reduction and energy transition : • SBTi-validated target achieved : -45% GHG emissions by 2030 (Scopes 1–3) • Strong interim results : 69% emission reduction in electri - city production and 42% in district heating already on track • Ongoing decarbonisation : Integration of renewable sources into district heating networks and customer advi- sory programmes These results underline IWB’s role as a regional driver of de- carbonisation and a model for public utilities transitioning to sustainable energy systems.

ENGAGING CUSTOMERS AND COMMUNITIES With the goal to enable 50,000 customers to benefit from sustainable energy solutions by 2030, IWB focuses on transforming neighbourhoods and industrial zones through: • New renewable heating networks • Expansion of photovoltaic installations and charging infrastructure • Consulting services for energy-efficient building and mobility solutions Projects such as Frank Areal , Klybeck and Basel Hafen are emblematic of IWB’s approach — combining local partnerships, innovation, and community involvement to advance the energy transition. EMBEDDING SUSTAINABILITY IN THE WORKPLACE IWB sees social sustainability as integral to its success. The company has been Great Place to Work® certified and achieved the Work-Fa- mily Balance «Advanced» certification one year ahead of schedule , making it the only Swiss company to reach this level. By 2030, IWB aims to reach the «Professional» level — underlining its commitment to a healthy, inclusive and family-friendly work culture.

44 - Swiss Triple Impact Programme - Impact Report 2025

Impact story - IWB

SUPPLY CHAIN ACTIVATION: THE POWER OF COLLABORATION To address Scope 3 emissions and supplier responsibility, IWB launched a Value Chain Ac- tivation (VCA) with its key suppliers — one of the first of its kind in Switzerland. KEY ELEMENTS OF THE APPROACH • Use of the IntegrityNext platform for supplier self-as- sessments on CO₂, circularity, human rights, and safety • Collaboration with Elevate and Prozirkula for cate- gory-specific sustainability analyses • Integration of sustainability criteria into all major ten- ders (up to 40% weighting in procurement evalua - tions) • Workshops and peer exchanges with suppliers to share learnings and define measurable targets

BIODIVERSITY AND NATURE RES - TORATION In addition to its operational and supply chain goals, IWB invests in ecological restoration and nature-positive land management. Together with Pro Natura Baselland, the com- pany is developing over 30 hectares of new near-natural habitats — aiming for 50% of all IWB land to be certified as biodiverse by 2030. Roof greening projects and ecological corridors further strengthen this nature-based approach. Watch more: IWB biodiversity video

While supplier engagement remains challen- ging in some industries, the VCA has already improved transparency and fostered a culture of shared accountability.

« We realised that real climate impact requires collaboration. Through the VCA, we’re transforming our supplier relationships into partnerships for sustainability.» - Dietmar Küther, Sustainability Lead at IWB ”

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Impact story - IWB

IMPACT SNAPSHOT

KEY MEASURES & OUTCOMES

-45%

Sustainability anchored in corporate strategy and board-level oversight Close coordination with cantonal programmes and local institutions Regular progress reviews within STI and public sustainability reporting Integration of customers, employees and suppliers into climate action Willingness to adapt, set interim milestones and adjust goals dynamically

Leadership Commitment

CO₂ reduction by 2030 (Scopes 1–3)

Cross-sector collaboration

50’000

customers to benefit from sustainable neighbourhoods

Transparency & Measurement

+20%

supplier sustainability improvements (by 2026)

Community Engagement

«Advanced»

Learning Culture

Work-Family Balance “Advanced” achieved ahead of schedule

30 ha of new biodiverse land by 2030

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Impact story of V-Zug

47 - Swiss Triple Impact Programme - Impact Report 2025

MANUFACTURING

Impact story - V-Zug August 2022 STI Leaders since

DRIVING SUSTAINABILITY THROUGH CIRCULAR INNOVATION V-Zug’s impact journey toward a future-fit home. How V-Zug evolved from a Swiss household-appliances stalwart to a leader in product circularity, carbon neutrality, and responsible value-chain stewardship.

V-Zug AG, headquartered in Zug, Switzerland, develops, manufactures, and services premium kitchen and laundry appliances, primarily in Switzerland. V-Zug’s core environmental foot- print is front-loaded in materials and lifecycle energy rather than in downstream product dis- posal alone. In recent years, V-Zug recognized that as a pre- mium appliance manufacturer, its greatest leve- rage for sustainability lay not just in incremental operational efficiencies, but in rethinking pro - duct design, material usage, and circularity across the full life cycle. It recognized that deep innovation in product systems, service models, and supply chain engagement would distingui- sh it in increasingly competitive and regula- tion-intense markets.

To align sustainability with business value, V-Zug anchored its strategy around three core dimen- sions: product circularity, climate and opera- tions, and responsible supply chains and social value. Its ambition: to move beyond compliance to become a benchmark for home-appliance impact.

More information about V-Zug’s pledges blab-switzerland.ch/company/v-zug-ag-2/

48 - Swiss Triple Impact Programme - Impact Report 2025

Impact story - V-Zug V-ZUG’S STI PLEDGES AT A GLANCE

KEY MEASURES & OUTCOMES

Full carbon neutrality across its production sites (Scopes 1 & 2) since 2020

Renewable energy sourcing; compensation of emissions via pro- prietary reforestation project «V-Forest.”; internal CO₂ tax (CHF 120 per tonne emitted) feeding into a fund to finance further sus - tainability initiatives (e.g. e-truck, circular factory pilots). “Materials for a Circular Economy» project (financed from internal CO₂ fund): analyze and optimize material choices (especially metals and plastics); conduct life-cycle analyses for all product lines; defined goals to improve recyclability and reduce reliance on high-impact virgin inputs.

Internal Operations - By 2030, we reduce remai- ning greenhouse gas emissions at all our production sites by 80% (Scope 1 & 2) and reduce our Scope 3 emissions by 30% compared with 2020, in line with our Science Based Targets initiative (SBTi) goal ap- proved in 2025.

Extremely high (≈ 98%) metal recycling rate and reduced material-impact trade-offs

Core Business - By 2030, we increase the energy and water efficiency of all equipment brought to market by 10%.

Tangible demonstration of circular thinking; branding value; educational signaling to consumers and industry Reduced commuting and logistics emissions as well as reduced land consumption and energy inefficiencies

Repurpose: Upcycling used appliance parts (e.g. washing-ma- chine drums) into new furniture pieces (tables, poufs).

Core Business - By 2030, we reduce the environ- mental impact of our newly developed products by 5%, based on reference point of the previous model.

Built a vertical factory (six floors) with a centralised multi-energy hub: instead of spreading production horizontally as in traditional one-story factories, the production lines, logistics, and energy systems are stacked vertically across several floors.

Internal Operations - From 2021 onwards, we an- nually reduce the number of accidents by 5%, with a long-term «Zero Accident Vision”.

Internal Operations - By 2030, we increase the pro- portion of women in the leadership team including Board of Directors across the group to more than 25%

Better risk management, alignment with sustainability goals, pressure on suppliers to improve performance © B Lab Switzerland | Access the table of contents

Monitoring of upstream value chains and auditing sup- pliers against sustainability criteria.

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