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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…

• 8.1 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…

• 12 Greenwashing – an Overview

  Authors:Sabine Döbeli, CEO, Swiss Sustainable FinanceKatja Brunner, Director Legal & Regulatory, Swiss Sustainable Finance  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…

• 13.3 Legal Risks Associated with Greenwashing

  13.3.1 Greenwashing in the Context of Sustainability Reporting Under the Swiss Code of Obligations and the SIX RegulationsSustainability-related disclosure obligations notably aim to combat greenwashi…

• 10 Sustainable Funding - Principles, Concepts and Instruments

  Authors:Prof. Dr. Thomas K. BirrerJean-Dominique Bütikofer, CFAAnte Busic, PhDRalph Caluori, CFANadine Woolley Last updated on 3 March, 2025 Sustainable management, and therefore sustainable funding, …

• 5.7 Omnibus Initiative

  On February 26, 2025, the first proposals were presented as part of the Omnibus initiative, which could bring significant changes and shifts to current reporting requirements. This initiative follows …