ESG – Environmental, Social and Governance
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ESG – Environmental, Social and Governance
Environmental, social and governance (ESG) criteria are at the forefront of corporate strategies, due to investor, customer and regulator expectations. The topic has been gaining momentum and is expected to accelerate in the coming years.
ESG is broadening its scope of influence to cover all economic and policy sectors now. From energy, finance and urban planning to tax – these are just a few of the areas that are being impacted.
Is your company affected by ESG reporting? Here's what you need to know:
ESG Regulation in Switzerland – Review 2024 and Outlook 2025
In 2024, companies faced the first reporting cycle under Switzerland’s new non-financial disclosure rules, along with stricter due diligence and transparency obligations for conflict minerals and child labour. As businesses navigated these challenges, ESG compliance became a key priority. With further regulatory reforms and new initiatives on the horizon, 2025 will bring even greater demands.
Regulatory requirements are evolving—what does this mean for your company? Stay informed on the latest ESG developments and what to expect in 2025.
Role and responsibilities of board members in the area of ESG – Board of directors event on ESG / HREDD, 22 January 2026, Zurich
As part of a joint event organised by CMS, IIA Switzerland and focusright on 22 January 2026 in Zurich, current legal and strategic questions regarding the role and responsibilities of board members in the area of ESG and HREDD (Human Rights and Environmental Due Diligence) were discussed (see agenda). Presentations and a panel discussion among board members focused in particular on increasing regulatory requirements, practical challenges, and the opportunities presented by responsible corporate governance. The event also provided a platform for an exchange on practical experiences.
The slides from the presentation by Daniel Jenny and Julia Haas on “ESG / HREDD related tasks and duties of board members and their responsibility” are available for download below.
Q&A CSDDD
Corporate Sustainability Due Diligence Directive (CSDDD): What does the new EU Corporate Sustainability Due Diligence Directive mean for Swiss companies?
Our new Q&A has been produced in collaboration with Focusright.
We advise clients – from multinationals to start ups – in all sectors and areas of ESG-related law, including:
- future mobility
- climate change strategies
- ESG due diligence and risk assessments
- corporate digital responsibility
- sustainable supply chains whistleblowing
- ESG funds
- and green real estate finance.
At CMS, our approach is integrated and multidisciplinary – this enables us to anticipate and understand the issues in the rapidly evolving ESG landscape which in turn allows us to develop innovative solutions for and with our clients.
With their in-depth expertise in these areas, our teams of lawyers around the world identify risks and threats while seizing opportunities arising from the increasing focus on ESG for our clients.
Our aim is to help our clients successfully meet the demands of climate change, technological disruption, urbanisation and social concerns.
Please contact any of our ESG lawyers to explore solutions to your needs, by clicking below:
Current content on ESG
Publications
Further reading
Legal experts for ESG
Local market knowledge. Global outlook
We provide future-facing legal advice to help your organisation thrive. Combining local market knowledge and a global perspective, and with lawyers in locations worldwide, your organisation benefits from the expertise it needs, even across borders.
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