Since 2024, large Swiss companies are required to disclose climate-related risks and opportunities, aligning with the Task Force on Climate-related Financial Disclosures (TCFD) recommendations. While climate reporting is now mandatory, biodiversity and nature-related reporting are also gaining attention, particularly under the EU’s Corporate Sustainability Reporting Directive (CSRD). Although not yet mandatory in Switzerland, companies are encouraged to assess their impact on biodiversity, guided by the new standards from the Task Force on Nature-related Financial Disclosures (TNFD).

A recent study led by Enfinit, in collaboration with our team and partners, highlights key findings on Swiss companies’ sustainability reporting. The study identifies gaps and showcases best practices across various areas, including:

  • Regulatory Developments: Experts from Walder Wyss AG provide updates on the latest regulations.
  • State of Climate Reporting: Enfinit reviews the current climate reporting practices of 50 Swiss companies and highlights best practices.
  • Transition Plans: Learn how companies are disclosing their strategies for climate adaptation, from setting goals to financing them.
  • Physical Climate Risks: CLIMADA Technologies examines how Swiss companies are addressing the disclosure of physical climate risks.
  • Nature Reporting: our team evaluates how the top 100 Swiss companies are disclosing nature-related impacts .
  • First Reports under CO 964 a-c: The Enterprise for Society Center (E4S) analyzes the first reports under the new Swiss regulations.
  • Innovation in Reporting: Pelt8 and MDD demonstrate how digital tools are transforming climate reporting.
  • Carbon Markets: EcoSecurities provides insights into how Swiss companies are utilizing carbon markets for decarbonization.

This study provides companies with valuable guidance for improving their sustainability and climate disclosures, helping them navigate the evolving regulatory landscape.

For more information, access the full report here.