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Disclaimer

This tool is based on regulatory assessments and methodologies developed by ECOFACT. The underlying data is derived from the ECOFACT Policy Outlook®.

The ESG Regulations Navigator provides general guidance and does not replace legal advice. The user assumes the risk for any actions, omissions, or alterations based on this information. The UN Global Compact Network Switzerland & Liechtenstein and ECOFACT are not responsible or liable for any damage that may arise from your use of this tool or the information it includes.

This version of the tool is based on the regulations' texts as of November 2024; however, the regulations may change. Please note that the following is not reflected in the tool:

  • The EU Commission announced its Omnibus Simplification Package on 26 February 2025, building on the recommendations of the Draghi report, which shall support the EU in regaining competitiveness. The package for substantial simplification includes a proposal amending the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD) and a proposal which postpones the application of all reporting requirements for CSRD companies that are due to report in 2026/2027. Proposals have been submitted to the European Parliament and the Council for their consideration and adoption. Until then, the CSDDD and CSRD remain in force as they are.
  • EU member states must transpose the CSDDD into national law within two years of its entry into force, by 26 July 2026. The omnibus package may further postpone the transposition deadline for EU Member States to 26 July 2027.
  • The Swiss Federal Council proposed modifications to the Code of Obligations' non-financial reporting requirements in June 2024. If adopted, the changes would extend the reporting obligations to more companies, expand the scope of sustainability disclosures, and eliminate the option to waive reporting under certain conditions. Sustainability disclosures would have to follow either the European Sustainability Reporting Standards (ESRS) or another equivalent reporting standard. However, due to the omnibus package, it is expected that the Swiss Federal Council will continue to closely monitor the ongoing discussions between the EU Parliament and Council, which will very likely influence the scope and timeline for sustainability reporting in Switzerland.
  • Prior to the publication of the Omnibus Simplification Package, the Swiss Federal Council stated that it would decide if the Code of Obligations should be revised to align with the Corporate Sustainability Due Diligence's (CSDDD) due diligence requirements, based on a report from December 2023, examining the potential impact of the CSDDD on Swiss companies. It is also expected that the discussions between the EU Parliament and Council will be closely monitored to decide on the next steps.