The Sustainability Report 2024 (published March 27, 2025) covers operations in all affiliates of Idorsia. Any deviations from this reporting framework are indicated on a case-by-case basis. Annual performance data relates to the Group’s financial year (from January 1 to December 31).

The content of our sustainability reporting is aligned with the results of our 2023 materiality assessment and has been prepared in accordance with the GRI 2021 Standards. This report also complies with the requirements specified in Articles 964j–964l of the Code of Obligations and the Ordinance on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour. It also complies with the requirements specified in Article 964b of the Code of Obligations, including the specific provisions set forth in the Ordinance on Climate Disclosures.

All content was subject to approval by the Idorsia Board of Directors prior to publication.

For further information about our sustainability reporting, contact us online.

GRI content index

Content GRI number Disclosure title Comments or omissions Chapter Page
           

General disclosures

 2-1 Organizational details

 

Governance Report 2024

Appendix 1: 
About this report 

4-5

69
2-2 Entities included in the organization’s sustainability reporting   Appendix 1: 
About this report 		 69
2-3 Reporting period, frequency and contact point Financial reporting and sustainability reporting both run from January 1 to December 31 (annual) Appendix 1: 
About this report 		 69
2-4 Restatements of information   Appendix 1: 
About this report 		 69

Activities and workers 

 2-6 Activities, value chain, and other business relationships Idorsia belongs to the biotechnology industry according to the Global Industry Classification Standard (GICS®) (Biotechnology: 352010)

More drive – 
For a better future

Appendix 1: 
About this report

8


69
2-7 Employees    People and society 

28
2-8 Workers who are not employees Omission: information unavailable/incomplete. Idorsia relies on highly skilled external experts across the value chain. Due to the project-based nature of these engagements, the number of external workers fluctuates.     

Governance

 2-9 Governance structure and composition   Governance Report 2024

14-26

 
2-10 Nomination and selection of the highest governance body

 

Governance Report 2024

Company by-laws

18
2-11 Chair of the highest governance body   Governance Report 2024

14
2-12 Role of the highest governance body in overseeing the management of impacts   More drive – 
For a better future		 10-11
2-13 Delegation of responsibility for managing impacts   More drive – 
For a better future

10-11
2-14 Role of the highest governance body in sustainability reporting   More drive – 
For a better future

4, 11
2-15 Conflicts of interest   Company by-laws  11-12
2-16 Communication of critical concerns  

More drive – 
For a better future

Whistleblowing policy  

11, 57


5
2-17 Collective knowledge of the highest governance body   Compliance and business ethics 56-61
2-18 Evaluation of the performance of the highest governance body   Compensation Report 2024 12-13, 18-19
2-19 Remuneration policies   Compensation Report 2024 10-15
2-20 Process to determine remuneration   Compensation Report 2024 8
2-21 Annual total compensation ratio Omission: Confidentiality constraints. Idorsia does not publicly disclose this data.    

Strategy

 2-22 Statement on sustainable development strategy   More drive – 
For a better future

 4-5

 
2-23 Policy commitments  

Compliance and business ethics 

People and society 

Environment

55,
65-67

27

43-44
2-24 Embedding policy commitments    Compliance and business ethics  56-57
2-25 Processes to remediate negative impacts   More drive – 
For a better future		 10-17
2-26 Mechanisms for seeking advice and raising concerns  

Compliance and business ethics 

Whistleblowing policy  

55-57
 

1-6
2-27 Compliance with laws and regulations  

Compliance and business ethics

Environment

55, 64
 

53
2-28 Membership associations Idorsia does not hold any significant role in an association or advocacy organization.    

Stakeholder engagement

 2-29 Approach to stakeholder engagement   More drive – 
For a better future		 14
2-30 Collective bargaining agreements   Compliance and business ethics  67

Material topics

 3-1 Process to determine material topics   More drive – 
For a better future

14
3-2 List of material topics   More drive – 
For a better future		 15-16
3-3 Management of material topics    Sustainability Report/management approaches  

Economic performance

 201-1 Direct economic value generated and distributed   Financial Report 2024 5-16
Compliance and business ethics 205-1 Operations assessed for risks related to corruption   Compliance and business ethics 55-56
205-2 Communication and training about anti-corruption policies and procedures    Compliance and business ethics 57-58
Energy 302-1 Energy consumption within the organization   Environment 46
Water 303-1 Interactions with water as a shared resource   Environment 52
303-3 Water withdrawal   Environment 53

Emissions

 305-1 Direct (Scope 1) GHG emissions   Environment 47
305-2 Energy indirect (Scope 2) GHG emissions   Environment 47
305-3 Other indirect (Scope 3) GHG emissions   Environment 47-48
Waste 306-1 Waste generation and significant waste-related impacts   Environment 49-50
306-2 Management of significant waste-related impacts   Environment 43, 
49-50
306-3 Waste generated   Environment 50
306-4 Waste diverted from disposal   Environment 51
306-5 Waste directed to disposal   Environment 51

Supplier environmental assessment

 308-1 New suppliers that were screened using environmental criteria   Compliance and business ethics 66
308-2 Negative environmental impacts in the supply chain and actions taken   Compliance and business ethics 65-66

Employment 

 401-1 New employee hires and employee turnover   People and society  29-30
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees   People and society  31-33

Occupational health and safety 

 403-1 Occupational health and safety management system   People and society  34
403-2 Hazard identification, risk assessment, and incident investigation   People and society  34
403-5 Worker training on occupational health and safety   People and society  36
403-6 Promotion of worker health   People and society  31-33
403-8 Workers covered by an occupational health and safety management system   People and society  34
403-9 Work-related injuries   People and society  35
403-10 Work-related ill health   People and society  35

Training and education

 404-2 Programs for upgrading employee skills and transition assistance programs   People and society  31

Diversity and inclusion 

 405-1 Diversity of governance bodies and employees   People and society  38-39

Supplier social assessment

 414-1 New suppliers that were screened using social criteria (including animal welfare)  

Compliance and business ethics

Appendix 3: Child labor and conflict minerals due diligence

66


73
414-2 Negative social impacts in the supply chain and actions taken  

Compliance and business ethics

Appendix 3: Child labor and conflict minerals due diligence

65-66

73

Customer health and safety 

 416-1 Assessment of the health and safety impacts of product and service categories The pharmaceutical industry is subject to strict regulatory requirements with which we comply. Compliance and business ethics 62-64

Marketing and labelling 

 417-1 Requirements for product and service information and labeling The pharmaceutical industry is subject to strict regulatory requirements. This information is obligatory for us to have in order to operate. Compliance and business ethics 64

SASB

 HC-BP-260a.1. Description of methods and technologies used to maintain traceability of products throughout the supply chain and prevent counterfeiting   Compliance and business ethics 64
HC-BP-260a.2. Discussion of process for alerting customers and business partners of potential or known risks associated with counterfeit products   Compliance and business ethics 64
HC-BP-000.B Number of drugs (1) in portfolio and (2) in research and development (3) marketed   Portfolio  

TCFD assessment

Following our initial TCFD assessment of climate-related risks in 2023, we updated and deepened the risk and opportunity assessment, established robust governance structures and processes, integrated climate risks into our strategic planning according to TCFD guidelines, and enhanced our risk management frameworks to better anticipate and mitigate these challenges. 

We report in accordance with the TCFD recommendations, as required under the Ordinance on Climate Disclosures. This appendix details the methodology of the TCFD assessment. The TCFD index indicates where to find the specific TCFD contents within the report.

TCFD Core elements  Required information Chapter Page
       
Governance 
Disclose the organization’s governance around climate-related risks & opportunities

A. Board‘s oversight of climate-related risks and opportunities.

B. Management’s role in assessing and managing climate-related risks & opportunities.

More drive -
For a better future

Environment

11-12

43
Strategy 
Disclose the actual and potential impacts of climate-related risks & opportunities on the organization's businesses, strategy, and financial planning where such information is material

A. Climate-related risks & opportunities

B. Impact of climate-related risks & opportunities on the company‘s businesses, strategy, and financial planning

C. Resilience of the company‘s strategy

Environment

Appendix 4

44, 48

74
Risk Management 
Disclose how the organization identifies, assesses, and manages climate-related risks

 A. Company‘s processes for identifying and assessing climate-related risks

B. Company‘s processes for managing climate-related risks

C. Integration of processes for identifying, assessing, and managing climate-related risks into the company‘s overall risk management.

More drive -
For a better future

Environment

Appendix 4

13

44

74
Metrics & Targets 
Disclose the metrics and targets used to assess and manage relevant climate-related risks & opportunities where such information is material.

A. Metrics and targets used to assess relevant climate-related risks & opportunities

B. Scope 1, Scope 2 and Scope 3 GHG emissions

C. Targets used by the company to manage climate-related risks & opportunities

More drive -
For a better future

Environment

11

47, 48