IRF study on sustainability reporting among large Swiss companies in 2022


For the third time, IRF Reputation AG has conducted a study on sustainability reporting by Swiss companies. For this purpose, the application of the six most common voluntary sustainability standards and guidelines among the 47 companies in the SMI Expanded was analyzed.

The study shows that voluntary sustainability standards and guidelines have been increasingly applied in the sustainability reporting of the largest listed companies in Switzerland over the past two years. Particularly widespread are the internationally recognized standards of the Global Reporting Initiative (GRI), the UN Global Compact (UNCG), and the Carbon Disclosure Project (CDP). However, the United Nations’ 17 Sustainable Development Goals (SGGs) are also used as guidance by most companies.

Key findings:

  • All SMI Expanded companies apply at least one of the six most common international sustainability standards in their sustainability reporting
  • Two-thirds of the companies adopt five or all of the six sustainability standards
  • Compared to the last study in 2021, there is a significant increase in the adoption of all six sustainability standards
  • Two-thirds of the companies have their sustainability report externally assured


The full study is available for download here.

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