Creating value beyond disclosure
Disclosure alone does not drive financial performance; creating value lies in integrating sustainability into corporate strategy and decision-making, ensuring it becomes a core driver of long-term success.
As sustainability regulations continue to expand and evolve, keeping track of regulatory changes and assessing their impact can be a significant challenge for companies. In Switzerland, the Corporate Sustainability Reporting Directive (CSRD) is already reshaping the reporting landscape. This regulation – and the same is expected for the Swiss version – requires the presentation of substantiated and auditable disclosures of ESG information as part of the management report.
In practical terms, this means companies must establish end-to-end data collection, management, and governance processes to align their sustainability reports with regulations. Collaboration between finance and ESG teams is critical, and we recommend that finance govern and orchestrate the reporting process from start to finish.
At BearingPoint, we guide our clients throughout the entire end-to-end regulatory reporting journey for key regulations such as CSRD, EU taxonomy, and RBI-cp.