Overview

Sustainability has evolved from a political and societal concern to an integral part of the regulatory landscape. A comprehensive transformation is underway at both the international and national levels, presenting companies with new challenges. Switzerland, in particular, is pursuing an ambitious sustainability strategy based on strict reporting requirements, climate targets, and regulatory standards. This book provides a detailed analysis of key Swiss sustainability legislation and recommendations, including the transparency requirements of the Swiss Code of Obligations, climate reporting according to the Task Force on Climate-related Financial Disclosures (TCFD), the Swiss Climate Scores, and regulatory requirements for sustainable financial products. It also compares national developments with international standards, particularly the EU Taxonomy and the European Union's ESG requirements. This work is aimed at companies, financial market participants, lawyers, compliance experts, and sustainability managers who are concerned with current regulatory requirements in Switzerland. It does not provide practical guidance, but rather a legal and technical commentary on the relevant legal norms. Increasing regulation demonstrates that sustainability is not only an ethical imperative, but also a key competitive factor for companies. Those who address legal requirements early on can minimize risks while simultaneously seizing opportunities for future-oriented corporate management. I hope this book will be a valuable resource for anyone concerned with the regulatory framework for sustainability in Switzerland. My thanks go to all those who contributed their knowledge and support to the creation of this work.

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