Study on ESG-Reporting in Switzerland 2021
Standardised Sustainability Reporting of the Largest Listed Swiss Companies

ESG, GRI, UNGC, SASB, TCFD, CDP, SBTi: The meaning of all these abbreviations and the technical requirements of the associated standards initially overwhelm many newcomers to sustainability reporting. This study provides an overview of the most important international standards for ESG or sustainability reporting and uses the examples of the SMI Expanded Index to show the use of the standards among the largest listed companies in Switzerland. Large multinational companies are considered pioneers in ESG reporting, and they are increasingly demanding reporting from their customers and suppliers. 45 of the 50 companies surveyed apply at least one international standard in their sustainability reporting. Well established are the Global Reporting Initiative (GRI), the UN Global Compact and the Climate Disclosure Project (CDP). The UN's Sustainable Development Goals (SDGs) are also widely used, and the standards of the still young Sustainability Accounting Standards Board (SASB) are spreading rapidly.

This study is designed to be a source of information and guidance for ESG decision-makers. The data collection on the choice of standards of SMI Expanded companies provides information and hopefully motivation for small and mid-caps to also embark on the path of standardized ESG reporting. The study additionally takes a look into the political context of the legal regulations on ESG reporting, which are currently also taking shape in Switzerland.