Switzerland has proposed significant updates to its corporate sustainability reporting regulations, aiming to align with the EU’s Corporate Sustainability Reporting Directive (CSRD) to streamline international ESG standards. These updates, introduced by the Swiss Federal Council, suggest expanding mandatory sustainability disclosures to include more companies, increasing the total number of affected businesses from 300 to around 3,500. This move targets Swiss firms with at least 250 employees, CHF 25 million (€26 million) in assets, or CHF 50 million (€52 million) in sales, aligning with EU thresholds. 

Following the EU’s example, Swiss companies will now face more comprehensive requirements, covering their environmental, human rights, and anti-corruption impacts, along with necessary preventive measures. These stricter standards also include a mandate for external assurance on sustainability reports, which should build trust among investors and stakeholders while advancing Switzerland’s carbon neutral strategy. 

The Council emphasizes the importance of internationally coordinated legislation, recognizing that Swiss companies are heavily influenced by EU standards due to strong economic ties. As Swiss businesses are already feeling the impact of the EU’s recent adoption of the Corporate Sustainability Due Diligence Directive (CSDDD), the Council plans to conduct a study assessing these regulations’ effects on local firms, potentially leading to additional Swiss legislation. 

To ease compliance with these expanded requirements, the Swiss government is evaluating support options for affected companies. This proposal reflects Switzerland’s commitment to ESG alignment with international standards and its drive toward a robust carbon neutral strategy, establishing clearer, standardized guidelines for sustainable business practices across Swiss industries. 

출처:  

https://www.esgtoday.com/switzerland-proposes-broader-stricter-sustainability-reporting-requirements-for-companies/ 

https://www.bfh.ch/wirtschaft/de/weiterbildung/fachkurse/certified-sustainability-reporting-specialist/?gad_source=1&gclid=CjwKCAiAxKy5BhBbEiwAYiW0hYZ0n9Oqw8JLHUVwD0npPi9CVntq5BFQ79KkR-Gp1xpG_Wjb3bZxoCH04QAvD_BwE&gclsrc=aw.ds