Between Duty and Choice: Reporting Strategies under Swiss Code of Obligations and CSRD/ESRS

Best-Practice-Session at 15. Reporting-Symposium

Under the motto ‘Beyond Compliance – Making a Difference’, at this year’s symposium by the Center for Corporate Reporting will explore how the annual reporting process can drive meaningful transformation.

For our part, Corina Grünenfelder from Schindler Group and Bernd Kasemir will lead a best practice session on the topic ‘Between duty and choice: Reporting strategies in accordance with the Swiss Code of Obligations and CSRD/ESRS’.

In spring 2024, large Swiss companies will report on non-financial matters in accordance with the new CO requirements for the first time. In 2025, they will also submit a climate report for the 2024 financial year. At the same time, large companies are preparing for extended disclosures – whether due to legal requirements under CSRD/ESRS or the expectations of customers and investors. The Swiss requirements are already challenging. The upcoming European requirements will be even more demanding. A proven method of preparing for this is a gap analysis that identifies gaps and reveals potential. In this way, the implementation of the new requirements can be used not only as a compulsory exercise, but also as a strategic tool to position the company clearly vis-à-vis customers, financial market participants and other stakeholders.

In der Session teilen Schindler Group und Sustainserv ihre Erfahrungen und berichten über Herausforderungen und Chancen in der praktischen Umsetzung.

Please find the presented slides here (only in German).

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