{"id":33787,"date":"2024-09-26T12:40:39","date_gmt":"2024-09-26T11:40:39","guid":{"rendered":"https:\/\/www.monentreprisedurable.ch\/non-classe\/im-a-swiss-company-does-the-csrd-apply-to-me\/"},"modified":"2026-06-23T16:12:56","modified_gmt":"2026-06-23T15:12:56","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 am a Swiss company\u2014does the CSRD apply to me?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"33787\" class=\"elementor elementor-33787 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-1c76f45 e-con-full e-flex e-con e-child\" data-id=\"1c76f45\" 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-c2828a7 e-con-full e-flex e-con e-child\" data-id=\"c2828a7\" 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-9ea50bf e-con-full e-flex e-con e-child\" data-id=\"9ea50bf\" 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-7dd365b elementor-widget elementor-widget-heading\" data-id=\"7dd365b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\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 class=\"elementor-element elementor-element-754d5cd elementor-widget elementor-widget-table-of-contents\" data-id=\"754d5cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;,&quot;rendered_tag&quot;:&quot;&lt;svg class=\\&quot;e-font-icon-svg e-fas-circle\\&quot; viewBox=\\&quot;0 0 512 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;},&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__754d5cd\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\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-bf63d69 e-con-full e-flex e-con e-child\" data-id=\"bf63d69\" 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-53f347d elementor-widget elementor-widget-heading\" data-id=\"53f347d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\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 class=\"elementor-element elementor-element-9f4ca40 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9f4ca40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\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\">Get a Head Start on the 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, organize your data, and ensure 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 class=\"elementor-element elementor-element-331490a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"331490a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"cvGsUA direction-ltr align-start para-style-body\"><span class=\"TextRun MacChromeBold SCXW109993228 BCX0\" lang=\"FR-FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW109993228 BCX0\">97% of <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW109993228 BCX0\">clients<\/span><span class=\"NormalTextRun SCXW109993228 BCX0\"> of Mon Entreprise Durable say they have carried out their CSR projects without slowing down their business operations<\/span><span class=\"NormalTextRun SCXW109993228 BCX0\">. <\/span> <\/span><span class=\"EOP SCXW109993228 BCX0\" data-ccp-props=\"{}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9361080 elementor-align-justify elementor-widget__width-inherit elementor-widget elementor-widget-button\" data-id=\"9361080\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6MzQ1MTQsInRvZ2dsZSI6ZmFsc2V9\" 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\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\t<h2 class=\"elementor-heading-title elementor-size-default\">Introduction to the CSRD<\/h2>\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\t\t\t\t\t<p>The CSRD is a new European directive that is transforming 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 lead a large multinational corporation or a <span style=\"text-decoration: underline;\"><em><a href=\"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/csrd-is-coming-to-switzerland-how-smes-can-prepare-now\/\">local SME<\/a><\/em><\/span>, it is crucial to understand the implications of the CSRD for your business.  <\/p><p>In this article, we will examine in detail the implications of the CSRD for Swiss companies and propose concrete steps to prepare for it. We will also discuss the regulatory changes planned in Switzerland, particularly the amendment to Article 964 of the Swiss Code of Obligations, which aims to align Swiss requirements with those of the EU. <\/p>\t\t\t\t\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\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the CSRD?<\/h2>\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\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 the field of sustainability reporting, with implications far beyond the EU\u2019s borders. <\/p><h3>The main changes introduced 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-related information disclosed by companies, a crucial aspect of <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 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\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 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\t\t\t\t\t<p>Although Switzerland is not a member of the EU, certain Swiss companies will be directly affected by the CSRD. According to the explanatory report from 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 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\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 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\t\t\t\t\t<p>The impact of the CSRD extends far beyond the companies directly affected. This ripple effect stems from 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 they will likely 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 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\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 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\t\t\t\t\t<p>The 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 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\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 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\t\t\t\t\t<p>Despite the challenges it presents, compliance with the CSRD can offer 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 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\t<h2 class=\"elementor-heading-title elementor-size-default\">Non-compliance risks<\/h2>\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\t\t\t\t\t<p>Failure to comply with the CSRD can pose several risks to 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 the CSRD could seriously tarnish 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 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\t<h2 class=\"elementor-heading-title elementor-size-default\">How can you prepare for the CSRD?<\/h2>\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\t\t\t\t\t<p>To prepare for the CSRD, Swiss companies can follow these key steps:<\/p><ol><li><strong>Assess Your Situation<\/strong>: Determine whether your company is directly or indirectly affected by the 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 that you have the necessary tools 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 about 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 class=\"elementor-element elementor-element-7a7a698 elementor-widget elementor-widget-heading\" data-id=\"7a7a698\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A Swiss perspective on corporate sustainability\n<\/h2>\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\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 preliminary draft amendment to the Swiss Code of Obligations<\/em><\/span><\/a> provides for amending Article 964 to align reporting requirements with those of the CSRD. The main proposed amendments are: <\/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&#038;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 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\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"263\" src=\"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2026\/03\/Infographie-chiffres-CSRDreporting.webp\" class=\"attachment-large size-large wp-image-33791\" alt=\"Infographic on CSR reporting requirements: 2,850 companies subject to the requirements and 50,000 indirectly affected in Switzerland\" srcset=\"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2026\/03\/Infographie-chiffres-CSRDreporting.webp 1024w, https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2026\/03\/Infographie-chiffres-CSRDreporting-300x99.webp 300w, https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2026\/03\/Infographie-chiffres-CSRDreporting-768x253.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\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\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&#038;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 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\t<h2 class=\"elementor-heading-title elementor-size-default\">To conclude...<\/h2>\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\t\t\t\t\t<p>The CSRD represents a major shift in the sustainability reporting landscape, with significant implications for Swiss companies. Although the challenges are significant\u2014particularly in terms of costs and system adaptation\u2014compliance with the CSRD also offers opportunities in terms of transparency, investor appeal, 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 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\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<div class=\"elementor-element elementor-element-807b4c8 e-con-full e-flex e-con e-child\" data-id=\"807b4c8\" 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-ae06c44 e-con-full e-flex e-con e-child\" data-id=\"ae06c44\" 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-6899fa9 elementor-widget elementor-widget-text-editor\" data-id=\"6899fa9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Not sure where to start when <a href=\"https:\/\/www.monentreprisedurable.ch\/en\/im-well-on-my-way-to-certification\/\"><span style=\"text-decoration: underline;\"><em>get started with your CSR efforts<\/em><\/span><\/a> ? Take action and <a href=\"https:\/\/www.monentreprisedurable.ch\/en\/services\/#audit-plan-action-outils-RSE\"><span style=\"text-decoration: underline;\"><em>develop 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 class=\"elementor-element elementor-element-e9973d5 elementor-align-justify elementor-widget__width-inherit elementor-widget elementor-widget-button\" data-id=\"e9973d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-float\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6MzQ1MTQsInRvZ2dsZSI6ZmFsc2V9\" 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\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4194fa7 elementor-align-justify elementor-widget__width-inherit elementor-widget elementor-widget-button\" data-id=\"4194fa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-float\" href=\"https:\/\/www.monentreprisedurable.ch\/en\/services\/\">\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\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cca0e51 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"cca0e51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2022\/11\/Isabelle-rond.webp\" class=\"attachment-full size-full wp-image-33661\" alt=\"\" srcset=\"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2022\/11\/Isabelle-rond.webp 500w, https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2022\/11\/Isabelle-rond-300x300.webp 300w, https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2022\/11\/Isabelle-rond-150x150.webp 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\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","protected":false},"excerpt":{"rendered":"<p>Find out if your Swiss company is subject to the CSRD and what this means for your business. From direct obligations and indirect requirements to ESG challenges and strategic opportunities, this article helps you understand and prepare for this major change. <\/p>\n","protected":false},"author":2,"featured_media":33790,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[95],"tags":[],"class_list":["post-33787","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-csrd"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>As a Swiss company, am I subject to the CSRD?<\/title>\n<meta name=\"description\" content=\"Find out how the CSRD affects Swiss companies and learn how to prepare for these new requirements\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"As a Swiss company, am I subject to the CSRD?\" \/>\n<meta property=\"og:description\" content=\"Find out how the CSRD affects Swiss companies and learn how to prepare for these new requirements\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/\" \/>\n<meta property=\"og:site_name\" content=\"Mon Entreprise Durable par Coptain\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-26T11:40:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-23T15:12:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2026\/03\/Je-suis-une-entreprise-suisse-su.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"S\u00e9bastien Cl\u00e9ment\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"S\u00e9bastien Cl\u00e9ment\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/csrd\\\/im-a-swiss-company-does-the-csrd-apply-to-me\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/csrd\\\/im-a-swiss-company-does-the-csrd-apply-to-me\\\/\"},\"author\":{\"name\":\"S\u00e9bastien Cl\u00e9ment\",\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/#\\\/schema\\\/person\\\/cbdb9899d812362a9d7e8b702eb43162\"},\"headline\":\"I am a Swiss company\u2014does the CSRD apply to me?\",\"datePublished\":\"2024-09-26T11:40:39+00:00\",\"dateModified\":\"2026-06-23T15:12:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/csrd\\\/im-a-swiss-company-does-the-csrd-apply-to-me\\\/\"},\"wordCount\":1775,\"publisher\":{\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/csrd\\\/im-a-swiss-company-does-the-csrd-apply-to-me\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/Je-suis-une-entreprise-suisse-su.webp\",\"articleSection\":[\"CSRD\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/csrd\\\/im-a-swiss-company-does-the-csrd-apply-to-me\\\/\",\"url\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/csrd\\\/im-a-swiss-company-does-the-csrd-apply-to-me\\\/\",\"name\":\"As a Swiss company, am I subject to the CSRD?\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/csrd\\\/im-a-swiss-company-does-the-csrd-apply-to-me\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/csrd\\\/im-a-swiss-company-does-the-csrd-apply-to-me\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/Je-suis-une-entreprise-suisse-su.webp\",\"datePublished\":\"2024-09-26T11:40:39+00:00\",\"dateModified\":\"2026-06-23T15:12:56+00:00\",\"description\":\"Find out how the CSRD affects Swiss companies and learn how to prepare for these new requirements\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/csrd\\\/im-a-swiss-company-does-the-csrd-apply-to-me\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/csrd\\\/im-a-swiss-company-does-the-csrd-apply-to-me\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/csrd\\\/im-a-swiss-company-does-the-csrd-apply-to-me\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/Je-suis-une-entreprise-suisse-su.webp\",\"contentUrl\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/Je-suis-une-entreprise-suisse-su.webp\",\"width\":500,\"height\":500,\"caption\":\"Swiss companies are wondering whether they are subject to the new European CSR reporting requirements (CSRD)\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/csrd\\\/im-a-swiss-company-does-the-csrd-apply-to-me\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CSRD\",\"item\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/category\\\/csrd\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"I am a Swiss company\u2014does the CSRD apply to me?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/\",\"name\":\"Mon Entreprise Durable par Coptain\",\"description\":\"Dev\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/#organization\",\"name\":\"Coptain CSR\",\"alternateName\":\"Coptain RSE - Programme Mon Entreprise Durable\",\"url\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/Mon-Entreprise-Durable-par-Coptain-gris.svg\",\"contentUrl\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/Mon-Entreprise-Durable-par-Coptain-gris.svg\",\"width\":375,\"height\":225,\"caption\":\"Coptain CSR\"},\"image\":{\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/mon-entreprise-durable\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/#\\\/schema\\\/person\\\/cbdb9899d812362a9d7e8b702eb43162\",\"name\":\"S\u00e9bastien Cl\u00e9ment\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a6f3cd67b958b50d91892475d53525d660023814503aa937d2e68e8474f2428c?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a6f3cd67b958b50d91892475d53525d660023814503aa937d2e68e8474f2428c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a6f3cd67b958b50d91892475d53525d660023814503aa937d2e68e8474f2428c?s=96&d=mm&r=g\",\"caption\":\"S\u00e9bastien Cl\u00e9ment\"},\"url\":\"https:\\\/\\\/www.monentreprisedurable.ch\\\/en\\\/author\\\/sebastienmonentreprisedurable-ch\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"As a Swiss company, am I subject to the CSRD?","description":"Find out how the CSRD affects Swiss companies and learn how to prepare for these new requirements","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/","og_locale":"en_US","og_type":"article","og_title":"As a Swiss company, am I subject to the CSRD?","og_description":"Find out how the CSRD affects Swiss companies and learn how to prepare for these new requirements","og_url":"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/","og_site_name":"Mon Entreprise Durable par Coptain","article_published_time":"2024-09-26T11:40:39+00:00","article_modified_time":"2026-06-23T15:12:56+00:00","og_image":[{"width":500,"height":500,"url":"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2026\/03\/Je-suis-une-entreprise-suisse-su.webp","type":"image\/webp"}],"author":"S\u00e9bastien Cl\u00e9ment","twitter_card":"summary_large_image","twitter_misc":{"Written by":"S\u00e9bastien Cl\u00e9ment","Est. reading time":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/#article","isPartOf":{"@id":"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/"},"author":{"name":"S\u00e9bastien Cl\u00e9ment","@id":"https:\/\/www.monentreprisedurable.ch\/en\/#\/schema\/person\/cbdb9899d812362a9d7e8b702eb43162"},"headline":"I am a Swiss company\u2014does the CSRD apply to me?","datePublished":"2024-09-26T11:40:39+00:00","dateModified":"2026-06-23T15:12:56+00:00","mainEntityOfPage":{"@id":"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/"},"wordCount":1775,"publisher":{"@id":"https:\/\/www.monentreprisedurable.ch\/en\/#organization"},"image":{"@id":"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/#primaryimage"},"thumbnailUrl":"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2026\/03\/Je-suis-une-entreprise-suisse-su.webp","articleSection":["CSRD"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/","url":"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/","name":"As a Swiss company, am I subject to the CSRD?","isPartOf":{"@id":"https:\/\/www.monentreprisedurable.ch\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/#primaryimage"},"image":{"@id":"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/#primaryimage"},"thumbnailUrl":"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2026\/03\/Je-suis-une-entreprise-suisse-su.webp","datePublished":"2024-09-26T11:40:39+00:00","dateModified":"2026-06-23T15:12:56+00:00","description":"Find out how the CSRD affects Swiss companies and learn how to prepare for these new requirements","breadcrumb":{"@id":"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/#primaryimage","url":"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2026\/03\/Je-suis-une-entreprise-suisse-su.webp","contentUrl":"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2026\/03\/Je-suis-une-entreprise-suisse-su.webp","width":500,"height":500,"caption":"Swiss companies are wondering whether they are subject to the new European CSR reporting requirements (CSRD)"},{"@type":"BreadcrumbList","@id":"https:\/\/www.monentreprisedurable.ch\/en\/csrd\/im-a-swiss-company-does-the-csrd-apply-to-me\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.monentreprisedurable.ch\/en\/"},{"@type":"ListItem","position":2,"name":"CSRD","item":"https:\/\/www.monentreprisedurable.ch\/en\/category\/csrd\/"},{"@type":"ListItem","position":3,"name":"I am a Swiss company\u2014does the CSRD apply to me?"}]},{"@type":"WebSite","@id":"https:\/\/www.monentreprisedurable.ch\/en\/#website","url":"https:\/\/www.monentreprisedurable.ch\/en\/","name":"Mon Entreprise Durable par Coptain","description":"Dev","publisher":{"@id":"https:\/\/www.monentreprisedurable.ch\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.monentreprisedurable.ch\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.monentreprisedurable.ch\/en\/#organization","name":"Coptain CSR","alternateName":"Coptain RSE - Programme Mon Entreprise Durable","url":"https:\/\/www.monentreprisedurable.ch\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.monentreprisedurable.ch\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2025\/11\/Mon-Entreprise-Durable-par-Coptain-gris.svg","contentUrl":"https:\/\/www.monentreprisedurable.ch\/wp-content\/uploads\/2025\/11\/Mon-Entreprise-Durable-par-Coptain-gris.svg","width":375,"height":225,"caption":"Coptain CSR"},"image":{"@id":"https:\/\/www.monentreprisedurable.ch\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/mon-entreprise-durable\/"]},{"@type":"Person","@id":"https:\/\/www.monentreprisedurable.ch\/en\/#\/schema\/person\/cbdb9899d812362a9d7e8b702eb43162","name":"S\u00e9bastien Cl\u00e9ment","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/a6f3cd67b958b50d91892475d53525d660023814503aa937d2e68e8474f2428c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a6f3cd67b958b50d91892475d53525d660023814503aa937d2e68e8474f2428c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a6f3cd67b958b50d91892475d53525d660023814503aa937d2e68e8474f2428c?s=96&d=mm&r=g","caption":"S\u00e9bastien Cl\u00e9ment"},"url":"https:\/\/www.monentreprisedurable.ch\/en\/author\/sebastienmonentreprisedurable-ch\/"}]}},"_links":{"self":[{"href":"https:\/\/www.monentreprisedurable.ch\/en\/wp-json\/wp\/v2\/posts\/33787","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.monentreprisedurable.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.monentreprisedurable.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.monentreprisedurable.ch\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.monentreprisedurable.ch\/en\/wp-json\/wp\/v2\/comments?post=33787"}],"version-history":[{"count":3,"href":"https:\/\/www.monentreprisedurable.ch\/en\/wp-json\/wp\/v2\/posts\/33787\/revisions"}],"predecessor-version":[{"id":34669,"href":"https:\/\/www.monentreprisedurable.ch\/en\/wp-json\/wp\/v2\/posts\/33787\/revisions\/34669"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.monentreprisedurable.ch\/en\/wp-json\/wp\/v2\/media\/33790"}],"wp:attachment":[{"href":"https:\/\/www.monentreprisedurable.ch\/en\/wp-json\/wp\/v2\/media?parent=33787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.monentreprisedurable.ch\/en\/wp-json\/wp\/v2\/categories?post=33787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.monentreprisedurable.ch\/en\/wp-json\/wp\/v2\/tags?post=33787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}