Reporting

We provide integrated information about Roche’s financial and non-financial performance in our Annual Report,Finance Report as well as in our online report,and cover all regions and divisions from 1 January to 31 December 2025.

The reporting scope is defined and outlined in our Finance Report and our Sustainability Report, and there have been no significant changes in scope in 2025 compared to 2024.

Each year Roche requires all its entities to provide data and information covering economic, social and environmental metrics, which are consolidated at the group level.

Our current Annual Report includes more details about the reporting methodology and scope of our metrics and an independent assurance report on our non-financial reporting,prepared by KPMG.

Our 2025 Sustainability Report fulfils the requirements set out in Article 964b of the Swiss Code of Obligations. In addition, our 2025 Sustainability Report has been prepared with reference to the European Sustainability Reporting Standards (ESRS), in preparation for the mandatory reporting under the Corporate Sustainability Reporting Directive (CSRD) in 2028 (on fiscal year 2027).

A comprehensive overview to navigate through our sustainability initiatives & reporting across the three pillars of ESG: Environment, Society and Governance.
see ESG Index

Roche’s disclosure disclosure is aligned with leading sustainability frameworks and reporting standards, including:

• European Chemical Industry Council’s
  We follow the European Chemical Industry Council’s ( CEFIC) Responsible Care Reporting Guidelines for our reporting. 

• ISO 26000
  Roche recognises and follows the international standard ISO 26000 guidance on social responsibility.

Roche is committed to several sustainability initiatives, including: 

2030 United Nations Sustainable Development Goals (SDGs)
Roche contributes to a number of the 2030 United Nations Sustainable Development Goals (SDGs) and its 169 specific targets within the sphere of our work. We are particularly pleased to see a dedicated goal on Health (SDG 3). This is important as health plays a crucial role in societal and economic development.

• UN Global Compact
  Roche has been a signatoryto the UN Global Compact since 2021. Our communication on Progress (COP)shows our commitment to making the UNGC and its ten principles part of our strategy, culture and day-to-day operations, and to advancing the broader development goals of the United Nations, in particular the 2030 United Nations Sustainable Development Goals.

• World Business Council for Sustainable Development (WBCSD)
  Roche is a long-time member of the WBCSD,a global CEO-led organisation working to accelerate the transition to a sustainable world by making sustainable businesses more successful. 

• Science Based Targets initiative (SBTi)
  Roche has submitted science-based targets for net zero by 2045to the Science Based Targets initiative (SBTi)to achieve net zero for scope 1, 2 and 3 greenhouse gas emissions. The SBTi drives ambitious climate action in the private sector by enabling organizations to set science-based emissions reduction targets. The SBTi is a partnership between CDP, the United Nations Global Compact, World Resources Institute (WRI) and the World Wide Fund for Nature (WWF). 

• Sustainable Markets Initiative (SMI)
  Roche has joined the SMI Health Systems Taskforceto address emissions across supply chains, patient care pathways, and clinical trials. The SMI Health Systems Taskforce launched at the 26th United Nations Climate Change Conference (COP26) with the central aim of accelerating the delivery of net zero, patient centric healthcare systems that improve individual, societal, and planetary health. The public-private partnership brings together CEOs and leaders from AstraZeneca, GSK, Merck, Novo Nordisk, Roche, Samsung Biologics, Sanofi, the Karolinska Institutet, National Health Service England, the Sustainable Healthcare Coalition, UNICEF, the University of Pavia, and the World Health Organization (WHO).

• Pharmaceutical Supply Chain Initiative (PSCI)
  Roche is a member of the Pharmaceutical Supply Chain Initiative ( PSCI), a collaboration of more than 40 pharmaceutical companies and suppliers with a shared vision to establish and promote responsible business practices that continuously improve human rights, ethics, labor, health, safety and environmentally sustainable outcomes for pharmaceutical supply chains ( the PSCI Principles).

• Valuable 500
  Roche is fully committed to an inclusive culture and signed  the Valuable 500pledge supporting disability inclusion in the workplace.

• Responsible Care Global Charter
  Roche has signed the International Council of Chemical Associations (ICCA) Responsible Care® Global Charter.

• AMR Industry Alliance
  Roche is a member of the AMR Industry Alliancethat brings together biotech, diagnostics, generics and research-based pharmaceutical companies, to drive and measure industry progress to curb antimicrobial resistance.