«Changes are based on findings from expanded knowledge».

Between regulatory uncertainty and scope for shaping the future: All eyes are currently on Brussels: On 13 November 2025, the European Parliament will vote on the Omnibus Simplification Package – a decisive step towards adapting reporting requirements. The revised and simplified ESRS is then to be adopted as a delegated act by mid-2026. The aim is to reduce bureaucratic hurdles and strengthen competitiveness.

The Federal Council has also provisionally suspended Swiss legislative plans for sustainability reporting until spring 2026 – until it is clear which path Brussels will take.

This regulatory pause offers companies the opportunity to prepare strategically – without acute compliance pressure. Now is the right time to:
👉 Reflect on sustainability issues in general and examine their strategic relevance.
👉 Integrate the key issues into the corporate strategy and, with a view to future-oriented positioning, focus on areas where sustainable value is created.
👉 Further develop sustainability communication – moving away from mandatory reporting towards credible storytelling with clear core messages based on active stakeholder dialogue.
👉 Strengthen governance and data quality – including through the targeted use of ESG software solutions.
👉 Harness the potential of AI – for example, to increase efficiency in data evaluation, scenario analysis and reporting.

#sustainability #reporting #strategy #leadership #corporateresponsibility

AI tempts us to delegate our own thinking. But it is precisely human intuition that is crucial for an independent approach tailored to specific needs and an authentic presence. Both are needed: AI as an impressively adaptive tool for increasing efficiency and reducing complexity – and human assessment and weighting. Awareness of the capabilities and limitations of both components is central to this inspiring interplay.
Real life is more than pure rationality. Independence and authenticity arise from “irrationality” – from deviations from the norm and emotions: passion, joy, hope, and gratitude, as well as fear, anger, envy, or jealousy.

When dealing with AI, this means:
👉 Think for yourself again – don't always ask AI first.
👉 Prompt and feed carefully and thoughtfully.
👉 The best solution comes from going the extra mile: through critical questioning and iteration toward individual uniqueness and authenticity.

#ai #intuition #leadership #corporateresponsibility

Today, Switzerland is being held up to the mirror. Now, at the latest, it is being called upon to fundamentally rethink its international relations and its integration into the community of nations. At some point, standing on the sidelines, playing tactical games, waiting and seeing – and the mentality of cherry-picking – will come back to haunt us.

Admittedly, Donald Trump's decision is unlikely to be based solely on objective considerations. He simply knows that Switzerland is a rich country – and that there is more to be gained here. He also knows that Switzerland will only budge under maximum pressure, before he then – in all likelihood – offers a helping hand after all.

The question of international engagement remains open – and with it, the burden and potential for developing relationships with alternative trading partners. Switzerland will have to learn that stable partnerships are based on personal responsibility and the principle of give and take. This includes a clear understanding of neutrality and the willingness and courage to take the first step and lead by example.

Domestically, this requires regaining the ability to reach consensus – and not blocking each other on contentious issues and remaining stuck in a stalemate.

#leadership #personalresponsibility #sustainability #corporateresponsibility

Political signals point toward competitiveness, deregulation, and reduced bureaucracy. At the same time, however, resistance to sustainability requirements is growing, and awareness of ecological responsibility and diversity is waning in some sectors of society.

With the omnibus package, the EU plans to postpone reporting obligations and simplify the European Sustainability Reporting Standards (ESRS) by reducing the number of mandatory data points, providing clearer guidance on materiality, and placing a stronger focus on quantitative information. Additionally, due diligence obligations will be limited to Tier 1 suppliers, and review intervals will be extended to five years. Switzerland is also reacting. The Federal Council has temporarily suspended its regulatory proposals on sustainability reporting and the due diligence obligations of large companies — until there is clarity from Brussels.

However, the lack of compliance pressure does not mean that progress should stop. Climate change, resource scarcity, and social expectations do not take breaks. Now more than ever, companies should view sustainability as an opportunity, not an obligation:
👉 Embed sustainability in the business model and strategy
👉 Position sustainability as a leadership priority
👉 Sharpen and regularly review materiality analysis
👉 Improve internal structures, efficiency, and data quality
👉 Conduct stakeholder dialogue in an open, honest, and value-oriented manner.
Demonstrating a strong attitude strengthens resilience.

#sustainability #esg #leadership #future viability #corporateresponsibility

Good governance is one of the central cross-cutting themes of the World Economic Forum (WEF). These days, it is becoming clear how important it is not only to communicate one's own values to the outside world and to publicize them effectively, but also to live them consistently internally and implement them resolutely.

The presumption of innocence applies - but the latest reports do not shed a good light on the founder and the activities of the high-caliber Foundation Board. Once again, it seems to be evident: Living up to one's ambitions and aspirations is one of the greatest challenges facing any institution and leader. There is a certain tragedy when, in the event of failure, an extraordinarily commendable life's work and a highly renowned institution are covered with a lasting shadow.

#governance #corporateresponsibility #sustainability #esg

The EU Omnibus Simplification Package provides a significant reduction in the regulatory requirements for sustainability reporting - both in terms of the group of companies affected as well as the reporting items and due diligence obligations. What consequences does this have for Swiss companies?

👉 The EU Commission's proposals primarily concern the CSRD, CSDDD and the EU Taxonomy Regulation, as well as the ESRS and the VSME standard downstream. The ESRS are to be revised and simplified. With the exception of large companies with more than 1,000 employees, which were already required to report under the NFRD, the implementation obligation will be postponed by two years. For affected companies based outside the EU, the reporting obligation will remain in place from 2029 for the 2028 financial year.
👉 In Switzerland, the provisions of CO 964a ff. and the TCFD recommendations, which have now been integrated into international standards, continue to apply to large public interest entities. The Federal Council plans to allow climate reporting in accordance with recognized international standards in future. Switzerland is also likely to align its regulations on sustainable corporate responsibility with the EU omnibus package.
👉 The reduction in compliance pressure gives companies greater scope to focus their attention on the substance of their sustainable transformation.
👉 Challenges such as climate change, environmental hazards and social inequalities remain. The pressure to provide standardized ESG data from large customers, investors, rating agencies and consumers continues to be high.
👉 For medium-sized and smaller companies, orientation towards the Voluntary SME Standard (VSME) can be a sound strategy to prepare for future developments.

#sustainability #esg #reporting #corporateresponsibility 

The EU Commission has announced that it will present the so-called Omnibus Simplification Package on February 26, 2025. The aim of the package is to simplify the existing regulations on sustainability reporting and reduce bureaucratic requirements. The focus will be particularly on the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD) and the EU Taxonomy Regulation.

Prior to publication, there is speculation about the following possible simplifications in particular:
👉 Harmonisation of the scope of application of the CSRD and CSDDD: In future, the reporting obligation under the CSRD/ESRS should no longer apply to companies with 250 employees, but only from 1,000 employees.
👉 Introduction of a new mid-cap category with simplifications for companies with 250-1,500 employees and further postponement of the reporting obligation by 1-2 years.
👉 Reduction of due diligence obligations in supply chains so that companies only have to audit their direct suppliers and no longer the entire supply chain.
👉 Re-introduction of mandatory and voluntary topics, whereby the principle of dual materiality should apply to the mandatory topics.
👉 Deferral of sector-specific standards
👉 Abandonment of the principle of dual materiality in favour of single materiality (financial materiality) to align with IFRS/ISSB standards.
👉 Easing the requirements or even abolishing assurance.
👉 Possible postponement of the announcement to March 2025 due to differing opinions within the EU member states on the proposed amendments

#sustainability #esg #reporting #corporateresponsibility