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 detail by the Climate Ordinance (SR 814.310.1, CPO), the CIA contains guidelines on the reduction path for greenhouse gas emissions in Switzerland, target values for individual sectors, and two temporary support programs for emission reduction. The CIA anchors Switzerland's medium- and long-term climate targets and underscores the importance of these targets for companies.

The CIA focuses on three main objectives:

1. Reduce greenhouse gas emissions and utilize negative emission solutions

According to art. 3 para. 1 CIA, the impact of anthropogenic greenhouse gas emissions in Switzerland should be zero by 2050 (net zero target). To achieve this, greenhouse gas emissions must be reduced as far as possible and the impact of remaining greenhouse gas emissions must be offset by applying negative emission technologies in Switzerland and abroad. 

Art. 5 CIA further stipulates that all companies must achieve net-zero emissions by 2050, without imposing sanctions for non-compliance with this requirement. Companies can voluntarily develop roadmaps to support the achievement of this goal. Only companies that wish to benefit from the promotion of innovative technologies and processes in accordance with art. 6 CIA are required to draw up a roadmap. 

2. Adapt to climate change and protection against climate change

Art. 8 para. 1 CIA obliges the federal government and the cantons to actively address the challenges of climate change and protect themselves from its effects. This includes measures to prepare for climate-related changes, as well as strategies to manage these challenges.

According to art. 8 para. 2 CIA, the primary focus of these measures is to prevent an increase in climate-related damage to people and property, in particular as a result of the rise in average temperature and changes in precipitation, extreme weather events, and changes in habitats and species composition.es.

3. Steer financial capital toward climate-resilient development

Art. 9 CIA stipulates that the Swiss financial center should make an effective contribution to low-emission and climate-resilient development. In particular, measures should be taken to reduce the climate impact of financial flows. 

In summary, the CIA expresses Switzerland's commitment to climate protection and corresponding measures. Companies have the opportunity and the responsibility to take measures to decarbonize and strengthen resilience. It is therefore important for companies to address their climate strategy and align it with Switzerland's climate goals. This requires an understanding of the technical, economic, and legal aspects of decarbonization. Furthermore, it should not be overlooked that global and national climate strategies are likely to increase. It is therefore particularly important for companies with an international focus or business activities to keep an eye on international developments regarding climate regulations.

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