Headquartered in Allschwil, Switzerland, Idorsia Ltd is the Group’s holding and finance company. The company was listed on the SIX Swiss Exchange (ticker symbol: IDIA) in June 2017.
This report covers operations in all 14 affiliates across Europe, Asia, and the US. Any deviations from this reporting framework are indicated on a case-by-case basis. Annual performance data relates to the Group’s financial year (from January 1 to December 31).

In July 2023, Idorsia Ltd announced the sale of its operating businesses in the Asia-Pacific (excluding China) region, including license rights for PIVLAZ (clazosentan) and daridorexant in those territories, to Sosei Heptares. From 2023, sustainability data for these operating businesses is not included in our Sustainability Report.

As part of a cost reduction initiative implemented in 2023, employee headcount has significantly decreased compared to 2022.

We have further strengthened our environmental sustainability reporting. Emissions as well as energy data have been restated applying GHG Protocol system boundaries using robust calculations and methodologies (GHG Protocol). For energy data, the difference compared to previously reported data is less than 10%. For emissions, the new system boundaries result in an increase in reported scope 1 and 2 emission data of approximately 40%.

The content of our sustainability reporting is aligned with the results of our 2023 materiality assessment and has been prepared in accordance with the GRI 2021 Standards. This report also complies with the requirements specified in Articles 964j–964l of the Code of Obligations and the Ordinance on Due Diligence and Transparency in relation to Minerals and Metals from Conflict Affected Areas and Child Labour.
All content was subject to approval by the Idorsia Board of Directors prior to publication. For further information about our sustainability reporting, contact us online.

GRI content index

Content GRI number Disclosure title Comments or omissions Chapter Page

General disclosures

2-1 Organizational details


Governance Report 2023

More drive - for a better future

Appendix 1: About this report 




2-2 Entities included in the organization’s sustainability reporting   Appendix 1: About this report 


2-3 Reporting period, frequency and contact point Financial reporting and sustainability reporting both run from 01.01-31.12 (annual) Appendix 1: About this report 


2-4 Restatements of information   Appendix 1: About this report 


Activities and workers 

2-6 Activities, value chain, and other business relationships Idorsia belongs to the biotechnology industry according to the Global Industry Classification Standard (GICS®) (Biotechnology: 352010)

More drive - for a better future

Appendix 1: About this report

Our Innovation 

5, 8-9



2-7 Employees    People and society 


2-8 Workers who are not employees Omission: Not applicable. Idorsia does not employ any significant number of workers who are not employees Appendix 1: About this report   


2-9 Governance structure and composition   Governance Report 2023



2-10 Nomination and selection of the highest governance body


Governance report 2023

Company by-laws



2-11 Chair of the highest governance body   Governance Report 2023


2-12 Role of the highest governance body in overseeing the management of impacts   More drive - For a better future 11-12
2-13 Delegation of responsibility for managing impacts   More drive - For a better future


2-14 Role of the highest governance body in sustainability reporting   More drive - For a better future



2-15 Conflicts of interest   Company by-laws  11-12
2-16 Communication of critical concerns  

More drive - For a better future

Whistleblowing policy  



2-17 Collective knowledge of the highest governance body   Compliance and business ethics 53-54
2-18 Evaluation of the performance of the highest governance body   Compensation Report 2023 12-13, 18-19
2-19 Remuneration policies   Compensation Report 2023 10-15
2-20 Process to determine remuneration   Compensation Report 2023 8
2-21 Annual total compensation ratio Omission: Confidentiality constraints. Idorsia does not publicly disclose this data.    


2-22 Statement on sustainable development strategy   More drive - For a better future



2-23 Policy commitments  


People and Society 




53, 62, 64

2-24 Embedding policy commitments    Compliance and Business Ethics 53
2-25 Processes to remediate negative impacts   More drive - For a better future 10-15
2-26 Mechanisms for seeking advice and raising concerns  

Compliance and Business Ethics

Whistleblowing policy



2-27 Compliance with laws and regulations   Compliance & Business Ethics



2-28 Membership associations Idorsia does not hold any significant role in an association or advocacy organization.    

Stakeholder engagement

2-29 Approach to stakeholder engagement    
More drive - For a better future
2-30 Collective bargaining agreements   Compliance and business ethics  64

Material topics

3-1 Process to determine material topics   More drive - For a better future


3-2 List of material topics   More drive - for a better future  14-15
3-3 Management of material topics    Sustainability Report  

Economic performance

201-1 Direct economic value generated and distributed   Financial Report 2023 5-12
Compliance and business ethics 205-1 Operations assessed for risks related to corruption   Compliance and Business Ethics 52-53
205-2 Communication and training about anti-corruption policies and procedures    Compliance and Business Ethics  53-55
Energy 201-1 Energy consumption within the organization   Environment 44
Water 303-1 Interactions with water as a shared resource   Environment 49
303-3 Water withdrawal   Environment 50


305-1 Direct (Scope 1) GHG emissions   Environment 45
305-2 Energy indirect (Scope 2) GHG emissions   Environment 45
Waste 306-1 Waste generation and significant waste-related impacts   Environment 46-47
305-2 Management of significant waste-related impacts   Environment 46-47
306-3 Waste generated   Environment 47
306-4 Waste diverted from disposal   Environment 48
306-5 Waste directed to disposal   Environment 48

Supplier environmental assessment

308-1 New suppliers that were screened using environmental criteria   Compliance and Business Ethics 62


401-1 New employee hires and employee turnover   People and Society  28-29
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees   People and Society  32

Occupational health and safety 

403-2 Hazard identification, risk assessment, and incident investigation   People and Society 33
403-5 Worker training on occupational health and safety   People and Society 33,35
403-6 Promotion of worker health   People and Society 31
403-8 Workers covered by an occupational health and safety management system   People and Society 33
403-9 Work-related injuries   People and Society 34
403-10 Work-related ill health   People and Society 34

Training and education

404-2 Programs for upgrading employee skills and transition assistance programs   People and Society  30

Diversity and inclusion 

405-1 Diversity of governance bodies and employees   People and Society  37-38

Supplier social assessment

414-1 New suppliers that were screened using social criteria (including animal welfare)  

Compliance and Business Ethics

Appendix 3: Child labor and conflict minerals due diligence



414-2 Negative social impacts in the supply chain and actions taken  

Compliance and Business Ethics

Appendix 3: Child labor and conflict minerals due diligence



Customer health and safety 

416-1 Assessment of the health and safety impacts of product and service categories The pharmaceutical industry is subject to strict regulatory requirements with which we comply. Compliance and Business Ethics 59-60

Marketing and labelling 

417-1 Requirements for product and service information and labelling The pharmaceutical industry is subject to strict regulatory requirements. This information is obligatory for us to have in order to operate. Compliance and Business Ethics 46, 50,
58, 61


HC-BP-260a.1. Description of methods and technologies used to maintain traceability of products throughout the supply chain and prevent counterfeiting   Compliance and Business Ethics 61
HC-BP-260a.2. Discussion of process for alerting customers and business partners of potential or known risks associated with counterfeit products   Compliance and Business Ethics 61
HC-BP-000.B Number of drugs (1) in portfolio and (2) in research and development (3) marketed   Portfolio  

TCFD assessment

In 2023 – in preparation for reporting in accordance with the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD), as required from 2024 under the Ordinance on Climate Disclosures – Idorsia conducted an initial assessment of its climate-related risks.

Idorsia assessed climate-related risks and opportunities on the basis of climate reports, research papers, industry benchmarks, and general TCFD best practice. The analysis indicated that climate-related risks carry, at most, a medium-level potential impact. These findings were discussed with senior management and presented to the board. A comprehensive assessment of these risks and potential opportunities will be conducted in greater depth in 2024. Furthermore, these evaluations will become a routine part of the Enterprise Risk Management process and reporting, undergoing regular reevaluation. With this report, Idorsia aligns with most of the TCFD requirements. For the 2024 report, Idorsia will provide more details, particularly concerning the TCFD Strategy. 

TCFD Core elements  Required information Chapter Page
Disclose the organization's governance around climate related risks & opportunities
A. Board‘s oversight of climate-related risks and opportunities.
B. Management‘s role in assessing and managing climate-related risks & opportunities.
More drive - for a better future 11-12
Disclose the actual and potential impacts of climate-related risks & opportunities on the organization's businesses, strategy, and financial planning where such information is material
A. Climate-related risks & opportunities 
B. Impact of climate-related risks & opportunities on the company‘s businesses, strategy, and financial planning 
C. Resilience of the company‘s strategy
Environment Not included
Risk Management 
Disclose how the organisation identifies, assesses, and manages climate-related risks
A. Company‘s processes for identifying and assessing climate-related risks
B. Company‘s processes for managing climate-related risks 
C. Integration of processes for identifying, assessing, and managing climate-related risks into the company‘s overall risk management.

More drive - for a better future





Metrics & Targets 
Disclose the metrics and targets used to assess and manage relevant climate-related risks & opportunities where such information is material.
A. Metrics and targets used to assess relevant climate-related risks & opportunities  
B. Scope 1 and Scope 2 GHG emissions 
C. Targets used by the company to manage climate-related risks & opportunities  

45 (only CH)


45 (only CH)