Transparency comes from clearly distinguishing between what is already in place, what is in progress, and what remains a challenge. A balanced report does not only highlight positive results but also explains limitations, data gaps, and areas for improvement.

Using recognised reporting standards helps structure this information consistently and avoid selective disclosure. It is equally important to ensure that visuals, summaries, and key messages accurately reflect the underlying data, without oversimplification. Credibility is built when readers can trace claims back to concrete information.

The choice of framework depends primarily on regulatory obligations, stakeholder expectations, and the maturity of the organisation’s ESG data. In Switzerland, many companies now align with CSRD and ESRS if they fall within scope, while others use GRI or SASB to structure voluntary reporting.

TCFD remains relevant for climate-related financial risk disclosure. In practice, frameworks are often combined, with one serving as the main backbone and others used for alignment. The key is consistency over time rather than switching frameworks frequently.

This largely depends on where the organisation is in its ESG journey and who the primary audiences are. Early-stage companies often start with a clear ESG narrative integrated into annual reports or corporate communications. More mature organisations may publish dedicated ESG or sustainability reports, complemented by web-based disclosures.

Supporting materials such as policies, data tables, and methodological notes are often necessary to ensure transparency. Whatever the format, clarity and structure are essential to make the information usable for non-specialist readers.

Yes, regulatory requirements are increasing, particularly with the introduction of CSRD at the European level, which also affects many Swiss companies through subsidiaries or listings. Other obligations may relate to climate disclosures, human rights due diligence, or governance transparency, depending on jurisdiction and company size.

It is important to clearly distinguish between mandatory disclosures and voluntary commitments in reporting. Staying aligned with legal requirements reduces both compliance and reputational risk.

Sustainability is a broad concept referring to long-term environmental and social considerations. CSR typically describes internal policies and voluntary initiatives reflecting a company’s values and responsibilities.

ESG, by contrast, is a structured framework used to measure and assess environmental, social, and governance performance through defined criteria. In practice, ESG translates sustainability and CSR efforts into measurable information that can be compared and scrutinised. Confusion often arises when these terms are used interchangeably without clarifying their scope.