The Sustainability Report
Integrate sustainability at the heart of your business strategy
We transform regulatory requirements into strategic opportunities for your company. With the rapid evolution of the regulatory landscape (CSRD, Swiss Code of Obligations), publishing a sustainability report is becoming a real opportunity — to clarify your strategy, manage your risks, and communicate transparently with your stakeholders. Our integrated approach supports you across the two key pillars of effective reporting.
Why does this matter to you?
- You are required to publish a report compliant with CSRD or Article 964 of the Swiss Code of Obligations.
- You export to the EU or are a supplier to a large company subject to these regulations.
- You want to strategically position your company using a communication tool that highlights your actions to key stakeholders.
- You aim to turn regulatory obligations into a competitive advantage and attract investors, clients and talent.
Our service: a two-step approach
Step 1: Identify Your Material Issues
Before writing a report, it’s essential to define what it should cover. Double materiality is the process that identifies and prioritizes the most relevant sustainability issues for your company and its ecosystem.
Two perspectives are analyzed: Financial materiality and impact materiality.
→ Learn more about our Double Materiality support
Step 2: The Sustainability Report
Communicating your performance with impact! Once the key issues have been identified, we support you in:
- Collecting and structuring your data in line with the selected standards*
- Drafting a clear, consistent and auditable sustainability report
- Turning your data into a credible and differentiating communication tool
Why write your report with Climate Services?
Carbon expertise: beyond compliance, we ensure the robustness of your data and climate strategy.
Local roots, global vision: we understand the Swiss economic landscape and master international standards.
Integrated and strategic approach: we turn materiality and reporting into true management tools.
Pragmatism and clarity: we translate regulatory complexity into a clear, actionable plan tailored to your reality.
What are the main sustainability reporting standards?
Several international frameworks and standards guide companies in preparing their sustainability reports. The choice depends on your sector, company size, and regulatory requirements.
Here are the main reference frameworks used:
- CSRD (Corporate Sustainability Reporting Directive): European directive requiring comprehensive reporting on environmental, social, and governance (ESG) performance.
- VSME (Voluntary Sustainability Reporting Standard for non-listed SMEs) is a voluntary European reporting standard developed by EFRAG to help non-listed SMEs structure their sustainability (ESG) disclosures.
- Swiss Code of Obligations (CO): Legal framework governing the disclosure of non-financial information in Switzerland.
- GRI (Global Reporting Initiative): The most widely used international standard for structuring sustainability reports.
- TCFD (Task Force on Climate-related Financial Disclosures): Framework focused on climate-related risks and opportunities.
- PCAF (Partnership for Carbon Accounting Financials): Methodology for measuring and reporting financed emissions for financial institutions.
- SBTi (Science Based Targets initiative): Initiative enabling companies to set science-based emission reduction targets.
- CDP (Carbon Disclosure Project): Reporting platform used to publicly communicate environmental and climate performance.