Effective January 1, 2024, the Swiss Ordinance on Climate-Related Reporting, adopted
pursuant to Articles 964a to 964c of the Swiss Code of obligations entered into force. This
regulation requires all listed and/or regulated entities with 500 or more employees and at
least CHF 20 mln in total assets or more than CHF 40 mln turnover, to disclose climate-related
risks and their financial and non-financial implications in line with the recommendations of
the Task Force on Climate-related Financial Disclosures (TCFD).
As at December 31, 2025, EFG Bank European Financial Group SA (the Bank) held a 46%
participation in EFG International AG, the holding company of an international private
banking and asset management group headquartered in Zurich, which is listed on SIX Swiss
Exchange and supervised on a consolidated basis by the Swiss Financial Market Supervisory
Authority FINMA.
The Bank does not reach the required level for reporting on non-financial matters at the
individual level. The EFG International AG group represents more than 99% of the combined
Bank and EFG International group in respect of the measurements mentioned above.
Therefore, the Sustainability Report 2025 of the EFG International AG group, which has been
prepared in accordance with the Art. 964a to 964c of the Swiss Code of Obligations, the Swiss
Ordinance on Climate Disclosures and the disclosures recommendations of the TCFD, further
aligned to the Global Reporting Initiative (GRI) Standards, signed and approved by its Board
of Directors on February 16, 2026 and published, has also been endorsed by the Board of
Directors of the Bank on April 27, 2026 and signed.
Independent limited assurance was provided by PricewaterhouseCoopers SA for the reported
year 2025 on selected indicators in the Sustainability Report 2025 of EFG International AG.
Finally, the Board of EFG International AG also acknowledged the outcome of the review
performed by EFG International with regard to the Due Diligence and Transparency in relation
to minerals and metals from conflict-affected areas and child labor (DDTrO) as per Articles
964j to 964l of the Swiss Code of Obligations. The review indicated that EFG International is
exempt from the due diligence and reporting requirements under the DDTrO for the reported
year 2025.