-FY24 SASB Report ,
- . Introduction ,
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-2. About this Report ,
-3. Disclosures ,
-3.1 Product Security - TC-HW-230a.1 ,
-3.2 Gender Diversity- TC-HW-330a.1 ,
-3.3 Racial Diversity -TC-HW-330a.1 ,
-3.4 Product Life-Cycle Management -TC-HW-410a.1 - TC-HW-410a.4 ,
-3.5 Material Sourcing- TC-HW-440a.1 ,
-3.6 Supply Chain Management TC-HW-430a.1 and TC-HW-430a.2 ,
-Pa ge , -2 ,
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-Report fina l i zed: 30 , -S eptember 2024 ,
-1. Introduction ,
T - he Sustainability Accounting Standards Board (SASB) aims to establish ,
-a nd improve industry-specific disclosure standards across financially ,
-material environmental, social, and governance (ESG) topics, fostering ,
-transparent communication between companies and investors about ,
-decision-useful information. Logitech's commitment to these standards is ,
-outlined on the , -SASB website , -. For Logitech, the relevant , -SASB standard is ,
-the , -Sustainability Accounting Standards for the Technology , -a nd ,
-Communications Sector- Hardware , -. ,
- s of August 2022, responsibility for the SASB Standards was transferred to the International Sustainability ,
A
-Standards Board (ISSB), part of the IFRS Foundation. The ISSB has pledged to maintain, enhance, and evolve ,
-the SASB Standards, encouraging both preparers and investors to continue utilizing these frameworks. ,
I - n line with this, the IFRS S1 General Requirements for Disclosure of Sustainability-related Financial ,
-I nformation (IFRS S1) directs entities to refer to and consider the relevance of SASB disclosure topics and ,
-metrics when identifying sustainability-related risks and opportunities that may impact their prospects. In ,
-December 2023, the ISSB amended the non-climate-related topics and metrics as part of the International ,
-Applicability of SASB Standards project. This report has been prepared in accordance with the 2023-12 ,
-version of the SASB Standard, effective for all entities with annual periods beginning on or after January 1, ,
-2025, with early adoption permitted. ,
-2. About this Report ,
