Corporate ESG reporting: Latest developments

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The last quarter of 2022 saw two notable advances in relation to ESG reporting in Switzerland and in the European Union. In Switzerland, the Federal Council adopted an Ordinance on Climate Disclosures to complement the non-financial reporting rules that apply for the first with respect to the financial year 2023. In the EU, the co-legislator adopted the new Corporate Sustainability Reporting Directive, representing a significant overhaul of the already existing non-financial reporting rules. Both of these developments are of significance to large Swiss public interest companies as they gear up preparations for their first reportable financial year.

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