Scope of application and business model

Since 2022, we at Helsana have been working intensively on the extended provisions on non-financial reporting in Switzerland. These provisions on transparency regarding non-financial matters entered into force on 1 January 2022 and apply for the first time in the financial year that starts one year after the amendment comes into force. This means that the corresponding reports have to be published for the first time in 2024 for the 2023 financial year. The provisions require the following disclosures on the five non-financial topics of environmental matters, social issues, employee-related issues, respect for human rights and combating corruption:

Strategies derived from the business model for addressing the individual issues
Defined measures to implement the specified strategies and reviews to assess the effectiveness of these measures
Key figures used to measure and manage the measures and strategies
Provision of information on material risks and how they are managed

The transparency provisions under the Swiss Code of Obligations (CO) also include the “Ordinance on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour”. Compliance with this Ordinance is mandatory as of the 2023 financial year. Information on the avoidance of child labour in the supply chain can be found in section “Supply chain” of this sustainability report.

The provisions under the Code of Obligations are supplemented by the “Ordinance on Climate Disclosures”, which is mandatory from the 2024 reporting year. The Ordinance on Climate Disclosures is based on the recommendations put forward by the Task Force on Climate-related Financial Disclosures (TCFD), which are split into the four areas of governance, strategy, risk management, and metrics and targets, and are to be taken into account in implementing sustainability activities and reporting. To meet the future requirements of the Ordinance on Climate Disclosures – and the recommendations of the TCFD – Helsana laid a solid foundation in the reporting year, the further development of which will be one of its priority areas in the 2024 financial year.

Structure of the Helsana 2023 Sustainability Report

This sustainability report is being published by Helsana in this form for the very first time, and relates to the 2023 reporting year. As Helsana Insurance Company Ltd handles all business activities for Helsana Supplementary Insurances Ltd and Helsana Accidents Ltd, this report is a consolidated report covering these three companies. The structure and content of the report are based on the sustainability topics that are material to Helsana, as derived from its business model (see materiality analysis in section “What sustainability means to us”) and the statutory requirements set out in the Swiss Code of Obligations:

Helsana sustainability report categories	Sustainability topics at Helsana	Non-financial matters pursuant to Art. 964b CO
Employees and working environment	Employee development	Employee-related issues
	Employee health and well-being	Employee-related issues
	Diversity and equal opportunities	Employee-related issues
	Working conditions and corporate culture	Employee-related issues
Health of our customers	Healthcare quality and affordability	Social issues
Health of our customers	Innovation and partnerships	Social issues
Commitment for society	Community involvement	Social issues
Environment	Emissions	Environmental matters
	Energy	Environmental matters
	Resource consumption	Environmental matters
Foundation of our business activities	Sustainable investing	Social issues Environmental matters Respect for human rights
	Data protection	Respect for human rights Social issues
	Business ethics & compliance	Combating corruption Social issues
	Supply chain	Respect for human rights

Classification of non-financial matters in accordance with the Swiss Code of Obligations in the Helsana 2023 Sustainability Report

Helsana’s business model

With over 2 million customers, the Helsana Group is one of Switzerland’s leading health and accident insurers. It offers individuals and companies a complete health and prevention service that is available at all times in the event of illness and accident. Helsana insures its customers against the financial consequences of illness, accident, maternity and long-term care in old age. It develops solutions to mitigate the economic consequences of illness or accident-related incapacity for work for more than 60,000 companies and associations with a total of approximately 700,000 insured persons. With a premium volume of CHF 7.8 billion and a workforce of more than 3,400 employees throughout Switzerland, Helsana is one of the leading providers in the Swiss insurance market. The shareholders of Helsana Ltd are the two charitable foundations Fondation Sana and Artisana.

Helsana Insurance Company Ltd is not listed on the stock exchange and is a wholly-owned subsidiary of Helsana Ltd. Helsana Insurance Company Ltd manages compulsory basic insurance under the Federal Health Insurance Act (KVG) as an independent brand within the Helsana Group.

Helsana Supplementary Insurances Ltd (HZAG) only offers insurance products under the Federal Insurance Contract Act (VVG) as a wholly-owned subsidiary of Helsana Ltd. The insurance portfolio includes supplementary health insurance, long-term care insurance, supplementary hospital insurance, capital insurance/pensions and daily allowance insurance for companies and private individuals alike.

Also a wholly-owned subsidiary of Helsana Ltd, Helsana Accidents Ltd (HUAG) offers insurance products under the Federal Accident Insurance Act (UVG) and the Federal Insurance Contract Act (VVG).