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• 3.5 Switzerland’s Climate Commitment

  On January 1, 2025, the Federal Act on Climate Protection Targets, Innovation, and Strengthening Energy Security (SR 814.310, CIA) came into force. As a framework law, which is specified in more detai…

• 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…

• 4.2 Non-Compliance with Reporting and Due Diligence Obligations

  Intentional non-compliance with the reporting obligations can result in fines of up to CHF 100,000 (negligence is subject to fines of up to CHF 50,000, pursuant to Art. 325ter of the Swiss Criminal Co…

• 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…

• 4.4 Due Diligence and Transparency Obligations in Connection with Conflict Minerals and Child Labor pursuant to Art. 964j-l Code of Obligations

  4.4.1    Companies within the scope of applicationThe supply chain due diligence obligations and specific reporting obligations regarding the prevention of child labor and the ethical sourcing of conf…

• 5.4 Management Report and European Single Access Point (ESAP)

  An important factor that will significantly change the current reporting practice is the central integration of the required sustainability information in the management report. Under the former NFRD …

• 6.1 Overview and Current Framework in the Geographical Scope

  In Switzerland, the non-financial disclosure obligations are stated in Art. 964a-c of the Swiss Code of Obligations (CO). They were enacted on January 1, 2022, and have applied since the 2023 financia…

• 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…

• 6.4 Support from External Specialists

  Given the immense speed at which regulatory requirements are evolving, a structured and comprehensive approach from the start is necessary to minimize the implementation costs of additional disclosure…

• 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…