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• 4.1 Overview and Current Framework in Switzerland

  To help issuers comply with the requirements for due diligence and reporting on non-financial matters, the following section summarizes the current reporting and due diligence standards. An outlook on…

• 4.3 Transparency on Non-Financial Matters Pursuant to Art. 964a-c Code of Obligations

  4.3.1 Companies within the scope of applicationSwiss companies (i.e., companies which have their registered office in Switzerland) are subject (in scope) to reporting obligations on non-financial matt…

• 5.6 Timeline and Recommended Steps for Companies

  The application of the CSRD will take place in the following stages:January 2024 for companies already subject to the NFRD;January 2025 for listed and large companies that are not currently subject to…

• 6.2 Reporting Scenarios Based on Geographical Scope

  SIX-listed companies have various disclosure obligations depending on where the company has its registered office and conducts its business and whether it is also listed on another stock exchange. The…

• 8 Expectations of International Investors

  Authors:Dr. Mark Veser, Partner, Head Climate Change and Sustainability Services, EY Switzerland Beat A. Schweizer, Senior Manager, Climate Change and Sustainability Services, EY Switzerland Last upda…

• 8.1 Current Landscape for International Investors

  Sustainability is no longer considered a mere “nice-to-have” or a marketing exercise. Rather, it has become an integral part of risk/opportunity considerations and corporate strategies. Investors want…

• 8.2 Motivation for Sustainable Investments

  While positive contribution towards sustainable development may be seen as a benefit of investments itself, impact investing still remains a niche. Typically, investors adopt sustainable investing pra…

• 12 Greenwashing – an Overview

  Authors:Sabine Döbeli, CEO, Swiss Sustainable FinanceKatja Brunner, Director Legal & Regulatory, Swiss Sustainable Finance  Last update: October 8th , 2025

• 13 Greenwashing from a Legal Perspective

  Author: Prof. Dr. Daniel Dedeyan, LL.M. (Yale), Partner LOYENS & LOEFF Switzerland LLC, Professor and Dean of the Kalaidos Law School (KLS) Last update: October 8th , 2025

• 13.2 Key Parameters for a Definition

  13.2.1 Key Parameters of FINMA’s Greenwashing Prevention Practice for FundsCurrently, the only specific government regulation in Switzerland addressing greenwashing is found in the Swiss Financial Mar…