SN.8 - Changelog
This table discloses significant adjustments and changes compared with the previous year's report.
Disclosure Requirement | Change | Change |
|---|---|---|
BP-1 | Scope of consolidation | Liquidation of DIS AG in the current financial year. |
BP-1 | Scope of consolidation | Minority stake in EMBLA Fund Management AG. |
BP-2 | DMA | Additional information on the annual DMA review. |
GOV-1 | BoD / GEM | Update on the members of the Board of Directors (BoD) and Group Executive Management (GEM). |
GOV-5 | Controls | Information on the multi-stage control process for sustainability reporting, which has been integrated into the existing internal control system (ICS). |
SBM-2 | Memberships | Withdrawal from voluntary commitments and memberships: Net-zero Banking Alliance (NZBA) and Advance. |
EU Taxonomy | Omnibus I | Explanation of why the taxonomy disclosures for 2025 follow the previous framework. |
E1-1 | Transition plan | Additions to the climate transition plan and the associated climate scenario analyses. |
E1-4 | Sectoral Decarbonisation Approach | Restatement of physical intensity values per sector for 2024. |
E1-6 | Transition plan | Scope 3, Category 1 (Purchased Goods & Services) is included in the current fiscal year due to improved data availability. |
E1-6 | GHG Invetory | Scope 3, Categories 1 and 2 are now calculated using the spend-based method. |
E1-6 | GHG Invetory | Adjustment of the calculation logic for financed emissions by mortgage receivables. |
S1-3 | Employees | The description on "Movis" has been expanded to include mental health, and additional points have been added to the table to expand on VP Bank's health and safety measures. |
S4-2 | Processes for engaging with clients | Completely revised. |
S4-4 | Financial Inclusion | Minimum investment required for the Plus mandate and advisory package has been reduced from CHF 1 million to CHF 250,000. |
S4-4 | Financial Inclusion | Access to professional asset management from CHF 10,000 through "VP Vida Go" mandate. |
G1 IRO-1 | Policies | Two policies have been added to the table: KYC-Standards for Prospecting, On-Boarding, Review, and Off-Boarding Processes (GS-11b) und Group-wide Risk Scoring (GS-11n). |
G1-1 | Corporate Culture | Completely revised. |
G1-4 | Corruption and bribery | Adjustment of the data collection logic. |