{"id":4126,"date":"2023-10-25T09:11:01","date_gmt":"2023-10-25T07:11:01","guid":{"rendered":"https:\/\/nicola-bernard.de\/en\/?p=4126"},"modified":"2024-03-18T11:47:06","modified_gmt":"2024-03-18T09:47:06","slug":"switzerland-more-companies-will-be-required-to-report-on-sustainability-in-the-future","status":"publish","type":"post","link":"https:\/\/nicola-bernard.de\/en\/switzerland-more-companies-will-be-required-to-report-on-sustainability-in-the-future\/","title":{"rendered":"Switzerland: More companies will be required to report on sustainability in the future"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-overflow:visible;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:calc( 100% + 0px ) !important;max-width:calc( 100% + 0px ) !important;margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-start fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div id=\"attachment_4123\" style=\"width: 310px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/10\/flag-999687_640.jpg\"><img decoding=\"async\" aria-describedby=\"caption-attachment-4123\" class=\"lazyload size-medium wp-image-4123\" src=\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/10\/flag-999687_640-300x200.jpg\" data-orig-src=\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/10\/flag-999687_640-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/10\/flag-999687_640-200x133.jpg 200w, https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/10\/flag-999687_640-300x200.jpg 300w, https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/10\/flag-999687_640-400x267.jpg 400w, https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/10\/flag-999687_640-600x400.jpg 600w, https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/10\/flag-999687_640.jpg 640w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-4123\" class=\"wp-caption-text\">Image source: Pixabay<\/p><\/div>\n<p>For certain companies in Switzerland, there is an obligation to check for and report on conflict materials and with regard to child labor. This is based on the regulations on sustainability reporting (transparency in non-financial matters); Article 964a ff in the <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/en\" target=\"_blank\" rel=\"noopener\">Swiss Code of Obligations<\/a>.<\/p>\n<p>Against the background of the <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX:32022L2464\" target=\"_blank\" rel=\"noopener\">European directive on sustainability reporting<\/a> by companies, which came into force at the beginning of the year, Switzerland intends to make adjustments to the aforementioned regulations. Among other things, the lowering of the threshold for defined reporting obligations is under discussion: While companies with 500 or more employees were previously affected, 250 employees will suffice in the future.<\/p>\n<p>Whether the adjustments will also apply to foreign companies operating in Switzerland is not yet foreseeable. A decision on possible changes is to be made in 2024.<\/p>\n<p>Source: <a href=\"https:\/\/www.gtai.de\/de\/trade\/schweiz\/recht\/schweiz-plant-modernisierung-der-nachhaltigkeitsberichterstattung-1040088\" target=\"_blank\" rel=\"noopener\">GTAI<\/a> (german)<\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-4126","post","type-post","status-publish","format-standard","hentry","category-allgemein-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Switzerland: More companies will be required to report on sustainability in the future - Nicola Bernard<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nicola-bernard.de\/en\/switzerland-more-companies-will-be-required-to-report-on-sustainability-in-the-future\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Switzerland: More companies will be required to report on sustainability in the future - Nicola Bernard\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nicola-bernard.de\/en\/switzerland-more-companies-will-be-required-to-report-on-sustainability-in-the-future\/\" \/>\n<meta property=\"og:site_name\" content=\"Nicola Bernard\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-25T07:11:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-18T09:47:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/10\/flag-999687_640-300x200.jpg\" \/>\n<meta name=\"author\" content=\"nicola.bernard\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"nicola.bernard\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/nicola-bernard.de\/en\/switzerland-more-companies-will-be-required-to-report-on-sustainability-in-the-future\/\",\"url\":\"https:\/\/nicola-bernard.de\/en\/switzerland-more-companies-will-be-required-to-report-on-sustainability-in-the-future\/\",\"name\":\"Switzerland: More companies will be required to report on sustainability in the future - Nicola Bernard\",\"isPartOf\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/switzerland-more-companies-will-be-required-to-report-on-sustainability-in-the-future\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/switzerland-more-companies-will-be-required-to-report-on-sustainability-in-the-future\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/10\/flag-999687_640-300x200.jpg\",\"datePublished\":\"2023-10-25T07:11:01+00:00\",\"dateModified\":\"2024-03-18T09:47:06+00:00\",\"author\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/#\/schema\/person\/7a09693188c7e9880d798b5b412350a4\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/nicola-bernard.de\/en\/switzerland-more-companies-will-be-required-to-report-on-sustainability-in-the-future\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/nicola-bernard.de\/en\/switzerland-more-companies-will-be-required-to-report-on-sustainability-in-the-future\/#primaryimage\",\"url\":\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/10\/flag-999687_640-300x200.jpg\",\"contentUrl\":\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2023\/10\/flag-999687_640-300x200.jpg\"},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/nicola-bernard.de\/en\/#website\",\"url\":\"https:\/\/nicola-bernard.de\/en\/\",\"name\":\"Nicola Bernard\",\"description\":\"Serviceb\u00fcro f. 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