Switzerland is adapting to a rapidly evolving ESG regulatory landscape by aligning its domestic laws with international and EU sustainability standards, despite not being an EU member. Swiss companies, particularly those with ties to EU businesses, must navigate overlapping ESG obligations that include Swiss law, EU directives, and global standards like the OECD Guidelines and UN Principles on Business and Human Rights. The growing complexity of ESG rules and their material implications on trade, compliance, and investment is pushing Swiss companies to adopt integrated strategies. 

Key developments include mandatory non-financial reporting for large public-interest companies since 2023, based on the EU’s Non-Financial Reporting Directive. These reports, required by the Swiss Code of Obligations, must be approved by the board, submitted to shareholders, and published. Climate-related disclosures aligned with the TCFD framework are also mandated, with revisions underway to match global trends. 

The Climate and Innovation Act, effective January 1, 2025, solidifies Switzerland’s goal of reaching carbon neutrality by 2050. It introduces sector-specific greenhouse gas reduction targets and supports climate transition plans for businesses, integrating ESG with long-term national climate policy. 

Swiss due diligence regulations now cover child labour, conflict minerals, and illegal timber, requiring supply chain transparency and public reporting. These measures, along with self-regulatory industry codes in banking, asset management, and insurance, aim to reinforce ESG integrity while managing bureaucracy. 

To combat greenwashing, new amendments to the Unfair Competition Act penalize unverifiable climate claims. Financial sector guidance continues evolving, with the Swiss Financial Market Supervisory Authority setting climate risk expectations. 

The EU’s 2025 Omnibus Simplification Package, which delays and scales back the CSRD and CSDDD, may influence Swiss ESG adjustments. Amid global shifts, Swiss companies are encouraged to conduct scenario analyses to assess current and future ESG exposure—maintaining competitiveness while supporting a carbon neutral strategy and sustainable growth. 

资料来源 

https://www.iflr.com/article/2el961matie3r71vxj2f4/sponsored/switzerland-efficiently-navigating-the-complex-esg-regulatory-landscape-in-uncertain-times