Company Name: Syntezia Sàrl

Legal Form: Sàrl (Limited Liability Company)

Location: Geneva, Switzerland

Reporting Period: January 1, 2024 – December 31, 2024

Date of Report: July 29, 2025

1. Introduction

Syntezia Sàrl is an independent strategy and innovation consulting company based in Geneva, Switzerland. Specializing in strategic planning, performance management, and business development for industries such as healthcare, luxury consumer products, technology, media, and transportation, Syntezia recognizes its responsibility to operate sustainably and contribute positively to society.

As an SME (fewer than 250 employees, turnover under €50 million, total assets under €25 million), Syntezia acknowledges that while direct regulatory obligations for sustainability reporting in Switzerland and the EU may differ for larger entities, adherence to best practices and proactive engagement with sustainability is crucial for long-term resilience, client trust, and alignment with global climate goals. This report outlines our initial steps and ongoing commitment to environmental stewardship, social responsibility, and sound governance, in line with the principles of the Science Based Targets initiative (SBTi) and relevant Swiss and EU frameworks. We are committed to transparency and will avoid any form of greenwashing by providing data-backed claims and acknowledging areas for improvement.

2. Regulatory Context & Compliance

Syntezia operates within the Swiss and European Union regulatory landscapes.

Swiss Regulations: While the stringent non-financial reporting obligations in Switzerland (Art. 964a-c CO) primarily apply to "companies of public interest" (large public companies and financial institutions exceeding certain thresholds), Syntezia, as an SME, is not directly subject to these mandatory reporting requirements. However, we proactively consider the spirit of these regulations, particularly those related to environmental and social considerations. Switzerland has a national goal of net-zero emissions by 2050 and a commitment to reduce GHG emissions by at least 50% below 1990 levels by 2030, with a significant domestic component. Our actions contribute to these national objectives.

European Union Regulations: The EU's Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) are progressively coming into effect. While direct mandatory reporting for unlisted SMEs is not yet in force (listed SMEs will be required from FY 2026, with potential opt-out until FY 2027), indirect impacts are significant. Larger companies subject to CSRD will increasingly request sustainability data from their value chain partners, including SMEs like Syntezia. We are preparing for this by aligning our reporting with principles outlined in the voluntary Sustainability Reporting Standard for SMEs (VSME), which aligns with CSRD principles and ESRS disclosure requirements, albeit in a simplified and proportional manner. The EU aims for climate neutrality by 2050 and a 55% net emission reduction by 2030 (compared to 1990 levels), with a proposed 90% reduction by 2040.

Compliance Approach: Syntezia is committed to:

• Voluntary Adoption of Best Practices: While not always legally mandated for our size, we strive to follow the principles of relevant Swiss and EU sustainability frameworks to demonstrate responsible conduct.
• Data-Driven Reporting: All claims are, and will continue to be, supported by measurable data. Where data collection is in its early stages, we will clearly state this and outline plans for improvement.
• Transparency: We will be open about our challenges and areas needing improvement, fostering trust with stakeholders.
• No Greenwashing: We explicitly reject the practice of making unsubstantiated or misleading claims about our environmental performance.

3. Science Based Targets Initiative (SBTi) Engagement

Syntezia is committed to setting science-based targets through the SBTi's streamlined pathway for SMEs. As an SME (meeting the criteria of <250 employees, turnover <€50 million, total assets <€25 million, and Scope 1 & 2 emissions <10,000 tCO2e), we are focusing initially on Scope 1 and Scope 2 emissions.

3.1 Baseline Year and Emissions Inventory (2024 Data)

Our baseline year for emissions calculations is 2024. We have conducted a preliminary assessment of our greenhouse gas (GHG) emissions in accordance with the GHG Protocol Corporate Standard.

• Scope 1 Emissions (Direct Emissions):
• Source: Primarily from company-owned or controlled vehicles (if any), and on-site fuel combustion (e.g., heating if Syntezia owns or directly controls the heating system of its office space).
• 2024 Data:
• Business travel (company car fuel): X tCO2e (If applicable. If not applicable, state "0 tCO2e, as Syntezia does not operate company-owned vehicles.")
• On-site heating fuel (if applicable and directly controlled): Y tCO2e
• Total Scope 1 Emissions (2024): [X + Y] tCO2e
• Scope 2 Emissions (Indirect Emissions from Purchased Energy):
• Source: Purchased electricity and district heating/cooling.
• 2024 Data:
• Purchased electricity (location-based method): A tCO2e (based on grid average emissions for Switzerland/Geneva)
• Purchased electricity (market-based method): B tCO2e (if Syntezia has chosen a specific renewable energy supplier, indicate this and provide the corresponding emissions factor or state "0 tCO2e if 100% certified renewable energy is purchased.")
• Purchased district heating/cooling (if applicable): C tCO2e
• Total Scope 2 Emissions (2024): [A or B + C] tCO2e
• Scope 3 Emissions (Other Indirect Emissions from the Value Chain):
• SBTi for SMEs currently does not require Scope 3 targets, but recommends reporting where feasible.
• Preliminary Assessment (2024): We have conducted an initial screening of relevant Scope 3 categories to identify significant emission sources. While a comprehensive inventory is under development, key categories for Syntezia are anticipated to include:
• Category 6: Business Travel: Air travel, train travel, car rentals for client meetings and conferences.
• Category 7: Employee Commuting: Emissions from employees traveling to and from the office.
• Category 4: Upstream Transportation and Distribution: Transportation of purchased goods (e.g., office supplies, IT equipment).
• Category 1: Purchased Goods and Services: Emissions embedded in the services and products Syntezia procures (e.g., IT services, consulting tools, office supplies).
• 2024 Data (Estimated/Partial):
• Business Travel (e.g., air travel): [Estimate based on travel distance/type] tCO2e
• Employee Commuting: [Estimate based on employee survey/transport modes] tCO2e
• Note: Detailed data collection for Scope 3 is a priority for the next reporting cycle.

3.2 Science-Based Targets (Proposed)

Syntezia is committed to setting near-term science-based targets for Scope 1 and 2 emissions aligned with a 1.5°C pathway.

• Proposed Near-Term Target: Syntezia Sàrl commits to reducing its absolute Scope 1 and Scope 2 GHG emissions by X% by 2030 from a 2024 base year. This target is in line with the SBTi's requirement for a 1.5°C pathway.
• Calculation Note: For a near-term target of 2030, a 42% reduction in Scope 1 and 2 from a 2020 baseline is suggested by SBTi. We will apply the equivalent ambition for our 2024 baseline to 2030, which is approximately a 4.2% annual reduction from baseline.
• Rationale for Target: This target reflects our commitment to contributing to global efforts to limit warming to 1.5°C and is technically feasible given our operational footprint.
• Scope 3 Ambition: While not a mandatory target for SMEs, Syntezia aims to actively measure and explore reduction opportunities for its most significant Scope 3 emissions (e.g., business travel, employee commuting, purchased services) in the coming years. We will set an aspirational reduction goal for Scope 3 emissions as soon as a robust data collection methodology is in place.

3.3 Target Submission and Validation: Syntezia plans to formally submit these targets to SBTi Services for validation by [Target Date - e.g., Q4 2025].

4. Sustainability Strategy & Initiatives

Syntezia's sustainability strategy focuses on continuous improvement across its operations and value chain.

4.1 Environmental Initiatives:

• Energy Efficiency:
• Current Actions: Implementation of energy-efficient lighting (LED), optimized heating/cooling in office spaces, promotion of "switch-off" policies for electronics.
• Future Plans: Explore opportunities for sourcing 100% certified renewable electricity (if not already implemented via market-based Scope 2 calculation). Investigate smart office technologies to further optimize energy consumption.
• Waste Management:
• Current Actions: Comprehensive recycling program for paper, plastic, glass, and organic waste. Reduction of single-use plastics in the office.
• Future Plans: Partner with certified waste management companies that prioritize recycling and responsible disposal. Explore digital solutions to further reduce paper consumption.
• Business Travel:
• Current Actions: Prioritizing virtual meetings and conferences. Encouraging train travel over air travel for European destinations where feasible.
• Future Plans: Develop a formal sustainable travel policy with clear guidelines and incentives for lower-emission travel options. Track and report business travel emissions more rigorously.
• Procurement:
• Current Actions: Prioritizing suppliers with strong sustainability credentials for office supplies and IT equipment.
• Future Plans: Develop a sustainable procurement policy that integrates environmental and social criteria into supplier selection and evaluation.

4.2 Social Initiatives:

• Employee Well-being & Development:
• Current Actions: Flexible working arrangements, promotion of work-life balance, regular professional development opportunities.
• Future Plans: Conduct employee satisfaction surveys to identify areas for improvement. Implement initiatives promoting mental and physical well-being.
• Diversity & Inclusion:
• Current Actions: Commitment to equal opportunity in hiring and promotion.
• Future Plans: Develop a formal diversity and inclusion policy. Track diversity metrics within the company.
• Community Engagement:
• Current Actions: Engaging with local Geneva-based networks and initiatives related to innovation and sustainability.
• Future Plans: Explore opportunities for pro-bono work or partnerships with local non-profit organizations aligned with our values.

4.3 Governance Initiatives:

• Ethical Conduct:
• Current Actions: Adherence to high ethical standards in all client engagements and business dealings. Strong emphasis on integrity and transparency.
• Future Plans: Formalize a code of conduct for employees and partners.
• Data Privacy & Security:
• Current Actions: Robust data protection measures in compliance with Swiss and EU data privacy regulations (e.g., GDPR).
• Future Plans: Regular security audits and employee training on data privacy best practices.
• Transparency & Reporting:
• Current Actions: This annual sustainability report.
• Future Plans: Regular internal review of sustainability performance. Explore external verification of reported data in future reports.

5. Performance Monitoring & Disclosure

Syntezia will monitor its progress against the set SBTi targets and internal sustainability goals annually.

• Annual GHG Inventory: We will conduct an annual GHG inventory for Scope 1, 2, and where feasible, Scope 3 emissions, using the GHG Protocol standards.
• Progress Reporting: We will publicly disclose our progress towards our science-based targets and other sustainability initiatives on an annual basis, typically within our annual report or a dedicated sustainability report.
• Continuous Improvement: Data collected will inform our strategy, allowing for adaptive management and continuous improvement of our sustainability performance.

6. Challenges & Future Outlook

Syntezia acknowledges that sustainability is a continuous journey. Key challenges for an SME like ours include:

• Resource Allocation: Balancing sustainability initiatives with ongoing business operations.
• Scope 3 Data Collection: Obtaining comprehensive and accurate data from our value chain (e.g., client travel, IT services) can be complex. We are actively exploring tools and methodologies to improve this.
• Measuring Impact of Consulting Services: Quantifying the sustainability impact of our strategic and innovation consulting services on our clients' operations is an area for future development.

Despite these challenges, Syntezia is committed to:

• Investing in Sustainability: Allocating resources to further embed sustainability into our core business strategy.
• Collaboration: Seeking partnerships and engaging with industry peers and experts to share best practices and collectively drive sustainable change.
• Innovation: Leveraging our expertise in innovation and strategy to develop and promote sustainable solutions for our clients and within our own operations.

Syntezia is dedicated to creating a desirable and sustainable future, for our clients, our employees, and the broader community. This report represents our transparent commitment to this vital endeavor.

Syntezia Sàrl

Yves Zieba

04.08.2025