Sustainability reporting and frameworks

The Sustainability Report provides transparency on non-financial matters as required under Article 964a et seqq. of the Swiss Code of Obligations (CO) and the related Ordinance on Climate Disclosures.

In accordance with Article 964b CO, we disclose information on relevant environmental matters, in particular the CO2 goals, social issues, employee-related issues, respect for human rights and combating corruption. The Sustainability Report includes our Climate Transition Plan.

Our Board of Directors approved the Sustainability Report 2025 on 11 March 2026. The Sustainability Report was published on 12 March 2026, as part of Swiss Re's Annual Report. As required by the Swiss CO, Swiss Re's shareholders approved the Sustainability Report at the Annual General Meeting on 10 April 2026.

For a comprehensive overview of our performance in 2025, the Sustainability Report should be read in conjunction with the full Annual Report.

The Sustainability Report 2025 covers the Swiss Re Group, which is headquartered in Zurich, Switzerland, comprising Swiss Re Ltd (the parent company) and its subsidiaries. For more detailed information on the organisational aspects, basis of presentation and basis of preparation for the Sustainability Report, see Sustainability Report 2025.

We take into account various sustainability reporting frameworks.

Our Climate-related disclosures are structured around the TCFD recommendations and published as part of the Sustainability Report 2025. We also consider the Sustainability Accounting Standards Board (SASB) insurance standard and the Global Reporting Initiative (GRI) standards. Reference tables providing an overview of our disclosures according to these frameworks can be found at:

• GRI reference table
• SASB reference table

We remain committed to the UN Global Compact, and report on progress accordingly. The Group’s annual Communication on Progress is published on the UN Global Compact reporting platform. 

We also report against the UNP FI Principles for Sustainable Insurance (PSI) and publish an annual Disclosure of Progress.

The Sustainability Report has received independent limited assurance from KPMG AG, including a limited assurance conclusion on its compliance with Article 964b CO and the related Ordinance on Climate Disclosures. The independent assurance report can be found in the Sustainability Report 2025.

Beyond the information and data provided in the Sustainability Report 2025, which focuses on information related to material topics, we publish other sustainability-related data on our website. The data provided on the following webpages complements the information in the Sustainability Report 2025 to provide additional transparency:

• Sustainability Report 2025 data: The sustainability data available in this excel workbook is related to the topics covered in the Sustainability Report 2025 and is organised in accordance with the order in which it appears in the Sustainability Report. The excel also provides additional granularity on ESG risk referral data.
• Responsible investing data: Enhancement | Swiss Re (additional data on voting behaviour)
• People-related data: People Factbook 2025 | Swiss Re (additional data on eg employee breakdown by nationality, gender, generation, plus other employee-related data)
• Operational data: Various websites provide additional data on operations:
  - 2025-additional-environmental-data.pdf (additional data on GHG intensity, energy  intensity, business travel, paper and water consumption, waste production)
  - Swiss Re's approach to using carbon certificates (data for carbon certificate projects)
  - Sustainable gastronomy (additional emissions data)

Although our EU-based reinsurance and insurance entities are in scope of the EU Taxonomy Regulation, a regulatory relief option was introduced in 2025 as part of the European Union’s actions to simplify reporting obligations. Swiss Re decided to make use of this option and to pause reporting under the EU Taxonomy.

EU Taxonomy Sustainability Reports for the financial years 2021 to 2024 remain available for reference. These disclosures should be read in conjunction with the financial information as published in the Annual Accounts as well as the Solvency and Financial Condition Reports of Swiss Re Europe S.A. and Swiss Re International SE for the respective year as well as the non-financial information published in the Group Sustainability Report of the Swiss Re Group for the respective year.