With most large Swiss public companies having completed their 2024 annual general meetings and the first cycle of non-financial reporting for shareholder approval, it is an oppor-tune time to evaluate their approach to the new Swiss ESG reporting requirements.
In this briefing, we explore how these companies have implemented the Swiss ESG reporting obliga-tions, assess shareholder reception of the non-financial re-ports, and identify emerging trends in this evolving land-scape.