The Lucerne University of Applied Sciences and Arts (HSLU) has published an “ESG Reporting Studie”, focusing in particular on Swiss corporations, and on family businesses in particular.

This study builds upon the 2024 ESG Reporting Survey, but it also incorporates qualitative expert interviews involving 19 ESG managers, mainly employed by Swiss family businesses. The aim was to analyse strategic ESG activity areas in greater depth.


Key findings:

  • Regulatory context: Compulsory ESG reporting requirements have become more stringent, particularly within the EU. However, the Omnibus initiative is reducing the pressure, which also affects SMEs and family businesses.

  • Differences between corporations: SMEs and family businesses (helped by their more agile structures) often integrate sustainability into their processes better than publicly listed corporations.

  • Motivation: In addition to regulatory compliance, strategic opportunities are also an important driver for engagement with ESG. The focus here is on reducing greenhouse gases and achieving the net-zero goal by 2050.

  • Standardisation: The increase in regulation leads to greater standardisation, which is welcomed by businesses. Even those companies that are not subject to the regulations, they still use tools such as double materiality.

  • Regulatory uncertainty: Despite regulatory uncertainties within the EU, Swiss businesses demonstrate stability in their ESG initiatives – in contrast with corporations based in neighbouring EU countries, which are more hesitant in their actions.

You can order the report via this form (available only in German):

Study on ESG reporting

Privacy notice

Any information you provide about yourself will be used in accordance with CRIF privacy notice, which is available on our website.

crif-logo