{"id":18278,"date":"2024-09-26T12:40:39","date_gmt":"2024-09-26T11:40:39","guid":{"rendered":"https:\/\/www.monentreprisedurable.ch\/uncategorized\/im-a-swiss-company-does-the-csrd-apply-to-me\/"},"modified":"2025-11-24T12:03:49","modified_gmt":"2025-11-24T11:03:49","slug":"im-a-swiss-company-does-the-csrd-apply-to-me","status":"publish","type":"post","link":"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/","title":{"rendered":"I&#8217;m a Swiss company. Does the CSRD apply to me?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"18278\" class=\"elementor elementor-18278 elementor-16805\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd948b6 e-con-full e-flex e-con e-parent\" data-id=\"dd948b6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-1f8fb72 e-con-full e-flex e-con e-child\" data-id=\"1f8fb72\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-f5f0f48 e-con-full e-flex e-con e-child\" data-id=\"f5f0f48\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-7502593 e-con-full e-flex e-con e-child\" data-id=\"7502593\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-acd7cc5 elementor-widget elementor-widget-heading\" data-id=\"acd7cc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Contents<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b36a7e elementor-widget elementor-widget-text-editor\" data-id=\"2b36a7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"#CSRDsuisse0\"><span style=\"text-decoration: underline;\"><em>Introduction to CSRD<\/em><\/span><\/a><\/li><li><span style=\"text-decoration: underline;\"><em><a href=\"#CSRDsuisse1\">What is CSRD?<\/a><\/em><\/span><\/li><li><span style=\"text-decoration: underline;\"><em><a href=\"#CSRDsuisse2\">Direct impact on Swiss companies<\/a><\/em><\/span><\/li><li><span style=\"text-decoration: underline;\"><em><a href=\"#CSRDsuisse3\">Indirect impact on Swiss companies<\/a><\/em><\/span><\/li><li><span style=\"text-decoration: underline;\"><em><a href=\"#CSRDsuisse4\">Challenges for Swiss companies<\/a><\/em><\/span><\/li><li><span style=\"text-decoration: underline;\"><em><a href=\"#CSRDsuisse5\">Benefits of CSRD compliance<\/a><\/em><\/span><\/li><li><span style=\"text-decoration: underline;\"><em><a href=\"#CSRDsuisse6\">Non-compliance risks<\/a><\/em><\/span><\/li><li><span style=\"text-decoration: underline;\"><em><a href=\"#CSRDsuisse7\">How to prepare for CSRD?<\/a><\/em><\/span><\/li><li><span style=\"text-decoration: underline;\"><em><a href=\"#CSRDsuisse8\">A Swiss perspective on corporate sustainability<\/a><\/em><\/span><\/li><li><span style=\"text-decoration: underline;\"><em><a href=\"#CSRDsuisse9\">To conclude&#8230;<\/a><\/em><\/span><\/li><li><span style=\"text-decoration: underline;\"><em><a href=\"#CSRDsuisse10\">CSRD FAQ<\/a><\/em><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3a7528 e-con-full e-flex e-con e-child\" data-id=\"c3a7528\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0394a9 elementor-widget elementor-widget-heading\" data-id=\"a0394a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Discover also...<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48a48e5 elementor-widget elementor-widget-text-editor\" data-id=\"48a48e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"TextRun SCXW246087897 BCX0\" lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW246087897 BCX0\">Anticipate CSRD<\/span><\/span><span class=\"TextRun MacChromeBold SCXW246087897 BCX0\" lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW246087897 BCX0\"> without stress or wasted time<\/span><\/span><span class=\"TextRun SCXW246087897 BCX0\" lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW246087897 BCX0\"> !<\/span><\/span> <span class=\"TextRun SCXW246087897 BCX0\" lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW246087897 BCX0\">Our <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW246087897 BCX0\">experts<\/span><span class=\"NormalTextRun SCXW246087897 BCX0\"> help you <\/span><\/span><span class=\"TextRun MacChromeBold SCXW246087897 BCX0\" lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW246087897 BCX0\">understand your obligations, structure your data and secure your compliance<\/span><\/span><span class=\"TextRun SCXW246087897 BCX0\" lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW246087897 BCX0\">.<\/span><\/span><span class=\"EOP SCXW246087897 BCX0\" data-ccp-props=\"{}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ce6eb8 elementor-widget elementor-widget-text-editor\" data-id=\"2ce6eb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"NormalTextRun SCXW207175931 BCX0\">97% of <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW207175931 BCX0\">customers<\/span><span class=\"NormalTextRun SCXW207175931 BCX0\"> My Sustainable Company customers claim to have carried out their CSR project without slowing down their business.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e97a0b1 elementor-align-center elementor-mobile-align-center elementor-tablet-align-center elementor-invisible elementor-widget elementor-widget-button\" data-id=\"e97a0b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_mobile&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6MTgyNzAsInRvZ2dsZSI6ZmFsc2V9\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Talk to an expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4c7945 elementor-widget elementor-widget-heading\" data-id=\"c4c7945\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Introduction to CSRD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43889e6 elementor-widget elementor-widget-menu-anchor\" data-id=\"43889e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"CSRDswitzerland0\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87ec160 elementor-widget elementor-widget-text-editor\" data-id=\"87ec160\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Corporate Sustainability Reporting Directive (CSRD) is a new European directive that is changing the landscape of sustainability reporting. Although Switzerland is not a member of the European Union, this directive will have a significant impact on many Swiss companies. Whether you run a large multinational or a local <span style=\"text-decoration: underline;\"><em><a href=\"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me-3\/\">local SME<\/a><\/em><\/span>it&#8217;s crucial to understand the implications of CSRD for your business.  <\/p><p>In this article, we take a detailed look at the challenges of CSRD for Swiss companies, and suggest concrete ways of preparing for it. We will also look at the regulatory developments planned in Switzerland, in particular the amendment of Article 964 of the Swiss Code of Obligations, which aims to bring Swiss requirements into line with those of the EU. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e735ae4 elementor-widget elementor-widget-heading\" data-id=\"e735ae4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is CSRD?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e0be2d elementor-widget elementor-widget-menu-anchor\" data-id=\"0e0be2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"CSRDswitzerland1\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cfc2b4 elementor-widget elementor-widget-text-editor\" data-id=\"4cfc2b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD, <span style=\"text-decoration: underline;\"><em><a href=\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\" target=\"_blank\" rel=\"noopener\">adopted by the European Union in December 2022<\/a><\/em><\/span>replaces the Non-Financial Reporting Directive (NFRD). It represents a paradigm shift in sustainability reporting, with implications far beyond the EU&#8217;s borders.<\/p><h3>The main changes brought about by the CSRD are :<\/h3><ol><li>Significant expansion of the scope of companies concerned<\/li><li>More detailed and standardized reporting requirements<\/li><li>Introducing the concept of &#8220;double materiality<\/li><li>An obligation to audit published information<\/li><\/ol><p>The CSRD aims to improve the quality, consistency and comparability of sustainability information published by companies, a crucial aspect of corporate sustainability. <span style=\"text-decoration: underline;\"><em><a href=\"https:\/\/www.monentreprisedurable.ch\/en\/sustainable-development\/sustainable-development-in-the-workplace-where-to-start\/\">corporate sustainability.<\/a><\/em><\/span> It covers a wide range of topics, from greenhouse gas emissions to human rights and corporate governance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95e02ba elementor-widget elementor-widget-heading\" data-id=\"95e02ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Direct impact on Swiss companies<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9651aa9 elementor-widget elementor-widget-menu-anchor\" data-id=\"9651aa9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"CSRDswitzerland2\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0f5c36 elementor-widget elementor-widget-text-editor\" data-id=\"b0f5c36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Although Switzerland is not a member of the EU, some Swiss companies will be directly affected by the CSRD. According to the explanatory report of the Federal Department of Justice and Police, the criteria for direct application are as follows: <\/p><ul><li>The company generates over 150 million euros in net sales in the EU<\/li><li>The company has at least one subsidiary or branch in the EU exceeding certain thresholds<\/li><\/ul><p>Take Swiss food giant Nestl\u00e9, for example. The company, which generates a significant proportion of its sales in the EU, will be directly concerned by CSRD. It will have to adapt its strategy and reporting to meet the new requirements, notably by setting up a sustainability committee at board level and increasing the quantity and quality of ESG information published in its annual report.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3364d55 elementor-widget elementor-widget-menu-anchor\" data-id=\"3364d55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"CSRDswitzerland3\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c29261 elementor-widget elementor-widget-heading\" data-id=\"2c29261\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Indirect impact on Swiss companies<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e663c8 elementor-widget elementor-widget-text-editor\" data-id=\"5e663c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The impact of the CSRD extends far beyond the companies directly concerned. This domino effect is due to the fact that large companies subject to the CSRD will pass on their obligations to their suppliers and business partners. <\/p><p>For Swiss SMEs, this means that they will probably have to <a href=\"https:\/\/www.monentreprisedurable.ch\/en\/csr\/csr-assessment\/corporate-csr-assessment\/\"><span style=\"text-decoration: underline;\"><em>provide detailed information on their environmental impact, social practices and governance<\/em><\/span><\/a> to their European customers, even if they are not directly subject to the CSRD.<\/p><p>Imagine a small textile company in Lausanne supplying fabrics to a major French fashion brand. The latter, subject to the CSRD, is likely to request detailed information on the environmental impact, social practices and governance of its Swiss supplier. If the Lausanne-based company is unable to provide this information, it risks losing this important customer.  <\/p><p>It&#8217;s important to note that in the EU, companies will have three years before they are obliged to include supplier data in their reports. This gives SMEs some time to prepare, but it&#8217;s crucial to start anticipating these changes now. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7ca45f elementor-widget elementor-widget-heading\" data-id=\"d7ca45f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Challenges for Swiss companies<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cd95de elementor-widget elementor-widget-menu-anchor\" data-id=\"2cd95de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"CSRDswitzerland4\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4953995 elementor-widget elementor-widget-text-editor\" data-id=\"4953995\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CSRD presents several major challenges for Swiss companies:<\/p><ol><li><strong>Access to the European market<\/strong>: More than half of Switzerland&#8217;s foreign trade is with the EU. To maintain this crucial access, Swiss companies will need to integrate ESG standards into their strategy and ensure that it meets CSRD requirements. <\/li><li><strong>New disclosure requirements<\/strong>: Companies will have to <span style=\"text-decoration: underline;\"><em><a href=\"https:\/\/www.monentreprisedurable.ch\/en\/csr\/csr-tools\/csr-tools-within-a-company\/\">collect and analyze new data<\/a><\/em><\/span>This may require significant investment in information systems and staff training.<\/li><li><strong>Adaptation of corporate governance<\/strong>: The directive introduces new corporate governance mechanisms. Swiss companies may need to review their governance structure to ensure that it meets CSRD expectations. <\/li><li><strong>Additional costs<\/strong>: According to the estimates in the explanatory report, the direct costs for the companies subject to the law would amount to around <a href=\"https:\/\/www.newsd.admin.ch\/newsd\/message\/attachments\/88436.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\"><em>620 million Swiss francs, over 50% of which will be spent on auditing.<\/em><\/span><\/a> For indirectly affected companies, costs are estimated at 61 million Swiss francs.<\/li><li><strong>Need for new skills<\/strong>: According to the various players involved, up to 3,000 additional jobs will be needed in this field in Switzerland in the medium term, if we keep to the announced costs. These companies will need operational staff at the same time, which could create a skills shortage. <\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b00b6d elementor-widget elementor-widget-heading\" data-id=\"0b00b6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Benefits of CSRD compliance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5637b0 elementor-widget elementor-widget-menu-anchor\" data-id=\"c5637b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"CSRDswitzerland5\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1e0045 elementor-widget elementor-widget-text-editor\" data-id=\"e1e0045\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Despite the challenges it presents, CSRD compliance can bring several benefits to Swiss companies:<\/p><ol><li><strong>Enhanced transparency and reputation <\/strong>: By publishing detailed information on their sustainable practices, companies boost the confidence of their stakeholders.<\/li><li><strong>Attracting ESG-conscious investors<\/strong>: More and more investors are taking ESG criteria into account in their investment decisions.<\/li><li><strong>Reducing sustainability-related financial risks<\/strong>: By analyzing their sustainability-related impacts and risks in depth, companies can anticipate and mitigate certain financial risks.<\/li><li><strong>Positioning as a leader in sustainability<\/strong>: Companies that anticipate these developments position themselves as leaders in their sector.<\/li><\/ol><p>Take the example of <a href=\"https:\/\/www.logitech.com\/fr-ch\/about.html?srsltid=AfmBOoq_KZEZ_uNyzZ9hfD461KYehupCIsgkFIFwme0cBq1z8diKFAS6\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\"><em>Logitech<\/em><\/span><\/a>a Swiss company specializing in computer peripherals. By anticipating the requirements of the CSRD, Logitech has been able to reinforce its position as sustainability leader in its sector. <a href=\"https:\/\/www.logitech.com\/fr-ch\/sustainability\/reports-and-resources.html\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\"><em>In particular, the company has implemented an ambitious program to reduce its CO2 emissions, and has considerably increased the transparency of its ESG reports.<\/em><\/span><\/a>. The result? Enhanced reputation and appeal among responsible investors.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73e5fca elementor-widget elementor-widget-heading\" data-id=\"73e5fca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Non-compliance risks<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d72f0a8 elementor-widget elementor-widget-menu-anchor\" data-id=\"d72f0a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"CSRDswitzerland6\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7b7f2c elementor-widget elementor-widget-text-editor\" data-id=\"c7b7f2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Non-compliance with the CSRD can entail several risks for Swiss companies:<\/p><ol><li><strong>Financial sanctions<\/strong>: Although Switzerland is not directly subject to EU sanctions, European subsidiaries or branches of Swiss companies could be.<\/li><li><strong>Reputational damage<\/strong>: In a world where sustainability is increasingly important to consumers, failure to comply with CSRD could seriously damage a company&#8217;s image.<\/li><li><strong>Difficulties accessing financing<\/strong>: Many banks and investors now include ESG criteria in their financing decisions.<\/li><li><strong>Loss of competitiveness<\/strong>: Companies that fail to adapt quickly risk losing market share to competitors who are more proactive in terms of sustainability.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e88f6ff elementor-widget elementor-widget-heading\" data-id=\"e88f6ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to prepare for CSRD?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37f4ca3 elementor-widget elementor-widget-menu-anchor\" data-id=\"37f4ca3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"CSRDsuisse7\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c15c503 elementor-widget elementor-widget-text-editor\" data-id=\"c15c503\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>To prepare for CSRD, Swiss companies can follow these key steps:<\/p><ol><li><strong>Assess your situation<\/strong>: Determine whether your company is directly or indirectly concerned by CSRD.<\/li><li><strong>Carry out a dual materiality analysis<\/strong>: assess both the company&#8217;s impact on the environment and society, and the impact of sustainability issues on the company.<\/li><li><strong>Set up data collection systems<\/strong>: Ensure you have the tools needed to collect and analyze the data required by the CSRD.<\/li><li><strong>Training teams<\/strong>: Sustainability is not just one person&#8217;s business. It&#8217;s crucial to train employees in ESG issues and the importance of CSRD. <\/li><li><strong>Integrating sustainability into strategy<\/strong>: CSRD is not just a matter of reporting. It must be integrated into the company&#8217;s overall strategy. <\/li><li><strong>Anticipate costs<\/strong>: According to estimates, the average cost of producing a report is around CHF 100,000, and of auditing it around CHF 113,000. Initial costs to prepare for the first year of reporting should also be taken into account. <\/li><\/ol><p>Take the example of Givaudan, a world leader in flavors and fragrances based in Vernier. The company anticipated the requirements of the CSRD by implementing a comprehensive sustainability program called &#8220;A Sense of Tomorrow&#8221;. This program includes ambitious targets for CO2 emissions reduction, responsible sourcing and diversity. Givaudan has also invested in ESG data collection and analysis tools, enabling it to produce detailed reports in line with CSRD requirements.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09f32bf elementor-widget elementor-widget-heading\" data-id=\"09f32bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A Swiss perspective on corporate sustainability<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30e60ff elementor-widget elementor-widget-menu-anchor\" data-id=\"30e60ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"CSRDswitzerland8\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea3d41a elementor-widget elementor-widget-text-editor\" data-id=\"ea3d41a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Swiss Federal Council recently adopted guidelines for the development of Swiss rules on sustainable corporate management. These guidelines are largely inspired by international standards, including the CSRD. <\/p><p><a href=\"https:\/\/www.newsd.admin.ch\/newsd\/message\/attachments\/88438.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\"><em>The draft amendment to the Swiss Code of Obligations<\/em><\/span><\/a> plans to adapt article 964 to align reporting requirements with those of the CSRD. The main changes proposed are as follows:<\/p><ul><li>Lowering the application thresholds to 250 full-time employees, 50 million francs in sales or 25 million francs on the balance sheet.<\/li><li>Inclusion of listed SMEs (excluding micro-enterprises)<\/li><li>The obligation to have reports verified by an independent third party<\/li><li>Introduction of financial penalties for reporting inaccuracies<\/li><\/ul><p>With these changes, it is estimated that around 2,850 companies will be subject to the reporting obligation and <span style=\"text-decoration: underline;\"><em><a href=\"https:\/\/www.linkedin.com\/posts\/association-des-specialistes-de-la-durabilite_atelier-exclusif-pour-nos-membres-consultation-activity-7239275629127360512-EnjD?utm_source=share&amp;utm_medium=member_desktop\" target=\"_blank\" rel=\"noopener\">and up to 50,000 Swiss companies<\/a><\/em><\/span> indirectly affected.<\/p><p>It is important to note that the preliminary draft provides for certain deviations from EU law, including the possibility of choosing between different reporting standards (ESRS, ISSB, GRI) and the extension of the circle of companies authorized to verify reports.<\/p><p>Let&#8217;s take the example of Migros, Switzerland&#8217;s largest retailer. Although not directly subject to the CSRD, Migros has chosen to voluntarily align its reporting practices with international standards, including the CSRD. Each year, the company publishes <span style=\"text-decoration: underline;\"><em><a href=\"https:\/\/corporate.migros.ch\/fr\/responsabilite\/developpement-durable\/rapport-sur-la-durabilite\" target=\"_blank\" rel=\"noopener\">a detailed sustainability report<\/a><\/em><\/span>covering aspects such as the reduction of CO2 emissions, sustainable sourcing and working conditions in its supply chain.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df74e20 elementor-widget elementor-widget-image\" data-id=\"df74e20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"337\" src=\"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2024\/09\/Fer-sources-e1727355179305-1024x337.jpeg\" class=\"attachment-large size-large wp-image-17787\" alt=\"\" srcset=\"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2024\/09\/Fer-sources-e1727355179305-1024x337.jpeg 1024w, https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2024\/09\/Fer-sources-e1727355179305-300x99.jpeg 300w, https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2024\/09\/Fer-sources-e1727355179305-768x253.jpeg 768w, https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2024\/09\/Fer-sources-e1727355179305.jpeg 1124w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-590852d elementor-widget elementor-widget-text-editor\" data-id=\"590852d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>Source : <\/em><span style=\"text-decoration: underline;\"><em><a href=\"https:\/\/www.linkedin.com\/posts\/association-des-specialistes-de-la-durabilite_atelier-exclusif-pour-nos-membres-consultation-activity-7239275629127360512-EnjD?utm_source=share&amp;utm_medium=member_desktop\" target=\"_blank\" rel=\"noopener\">https:\/\/www.linkedin.com\/posts\/association-des-specialistes-de-la-durabilite<\/a><\/em><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cf7edb elementor-widget elementor-widget-heading\" data-id=\"5cf7edb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">To conclude...<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66f194c elementor-widget elementor-widget-menu-anchor\" data-id=\"66f194c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"CSRDswitzerland9\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4effb9 elementor-widget elementor-widget-text-editor\" data-id=\"f4effb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD represents a major change in the sustainability reporting landscape, with significant implications for Swiss companies. While the challenges are significant, particularly in terms of costs and systems adaptation, CSRD compliance also offers opportunities in terms of transparency, investor attractiveness and market positioning. <\/p><p>It is crucial for Swiss companies to anticipate these changes and start preparing for them now. This means not only putting in place the necessary reporting systems, but also truly integrating sustainability into corporate strategy and operations. <\/p><p>The new requirements are due to come into force two years after the law is passed in Switzerland. This gives companies some time to prepare, but it&#8217;s important not to underestimate the scale of the task ahead. <\/p><p>Here&#8217;s a summary table by company type:  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-785af5d elementor-widget elementor-widget-text-editor\" data-id=\"785af5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<table><tbody><tr><th>Type of company<\/th><th>Impact of CSRD<\/th><th>Actions to be taken<\/th><\/tr><tr><td>Large companies (&gt;250 employees, &gt;CHF 50M sales, &gt;CHF 25M balance sheet)<\/td><td>Direct impact<\/td><td>Prepare comprehensive report, set up data collection systems, train teams<\/td><\/tr><tr><td>Listed SMEs<\/td><td>Direct impact<\/td><td>Prepare an appropriate report, set up basic systems<\/td><\/tr><tr><td>SME suppliers to EU companies<\/td><td>Indirect impact<\/td><td>Prepare to provide ESG data to their customers, start collecting relevant data<\/td><\/tr><tr><td>Other SMEs<\/td><td>Potential future impact<\/td><td>Monitor regulatory developments, start thinking about business sustainability<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e91198 elementor-widget elementor-widget-heading\" data-id=\"4e91198\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CSRD FAQ<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f47d5f8 elementor-widget elementor-widget-menu-anchor\" data-id=\"f47d5f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"CSRDswitzerland10\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3468db1 elementor-widget elementor-widget-text-editor\" data-id=\"3468db1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Here are some frequently asked questions about CSRD and their answers:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5f0b0e uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"b5f0b0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uael-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\t<div id='uael-faq-wrapper-190' class=\"uael-faq-wrapper\">\n\t\t\t\t<div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\" >\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-d3c36bd\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-d3c36bd uael-question-span\" tabindex=\"0\" id=\"uael-faq-1\">Does the CSRD apply directly to Swiss companies?  <\/h3>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p>No, not directly. However, Swiss companies that have a significant presence in the EU or are suppliers to European companies will be impacted. <\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-a910ad3\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-a910ad3 uael-question-span\" tabindex=\"0\" id=\"uael-faq-2\">When will the new requirements come into force in Switzerland?<\/h3>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p>The preliminary draft provides for entry into force within two years of the law's adoption. The exact date has not yet been set. <\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-db5989c\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-db5989c uael-question-span\" tabindex=\"0\" id=\"uael-faq-3\">What are the penalties for non-compliance?<\/h3>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p>The preliminary draft provides for financial penalties only in the event of inaccuracies in the reports. The exact amounts have not yet been defined. <\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-c2a653b\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-c2a653b uael-question-span\" tabindex=\"0\" id=\"uael-faq-4\">Are SMEs concerned by CSRD?<\/h3>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p>SMEs listed on the stock exchange will be directly affected. Other SMEs may be indirectly impacted if they are suppliers to companies subject to the CSRD. Please see our article<a href=\"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me-3\/\">\"The CSRD is coming to Switzerland: How SMEs can prepare now<\/a>\".  <\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-cdf4ec6\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-cdf4ec6 uael-question-span\" tabindex=\"0\" id=\"uael-faq-5\">What reporting standards will be accepted in Switzerland?<\/h3>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p>The preliminary draft provides for a choice between ESRS, ISSB or GRI standards, unlike the EU, which imposes ESRS standards.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8fdfd67 e-con-full e-flex e-con e-child\" data-id=\"8fdfd67\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-8c213ac e-con-full e-flex e-con e-child\" data-id=\"8c213ac\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-947ceb2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"947ceb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>You don&#8217;t know where to start <a href=\"https:\/\/www.monentreprisedurable.ch\/en\/im-well-on-my-way-to-certification\/\"><span style=\"text-decoration: underline;\"><em>your CSR approach<\/em><\/span><\/a> ? Take action and <a href=\"https:\/\/www.monentreprisedurable.ch\/en\/service\/#audit-plan-action-outils-RSE\"><span style=\"text-decoration: underline;\"><em>build your action plan<\/em><\/span><\/a> with our experts<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-060a263 elementor-align-center elementor-mobile-align-center elementor-tablet-align-center elementor-invisible elementor-widget elementor-widget-button\" data-id=\"060a263\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_mobile&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6MTgyNzAsInRvZ2dsZSI6ZmFsc2V9\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Make an appointment with Isabelle<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0546772 elementor-align-center elementor-mobile-align-center elementor-invisible elementor-widget elementor-widget-button\" data-id=\"0546772\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_mobile&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.monentreprisedurable.ch\/en\/service\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Find out more about our services<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4a8bbe elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"f4a8bbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/elementor\/thumbs\/isa-rond-quasfkimtaxpagrz2yfpqvpo1g144ovswtchn56ngw.png\" title=\"isa-rond\" alt=\"isa-rond\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Find out if your Swiss company is affected by CSRD and what this means for your business. Between direct obligations, indirect requirements, ESG issues and strategic opportunities, this article helps you understand and anticipate this major change. <\/p>\n","protected":false},"author":13,"featured_media":30609,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[149],"tags":[],"class_list":["post-18278","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-csrd"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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