Switzerland's Climate Disclosure Rules: What You Need to Know

Summary Switzerland’s Ordinance on Climate Disclosures requires large public interest companies to report climate matters on the four pillars of governance, strategy, risk management, and metrics and targets, with a transition plan comparable with Swiss climate goals. Reporting started with the 2024 financial year; machine-readable publication has applied since 1 January 2025. Public interest entities with 500 or more full-time equivalents and CHF 20 million in assets or CHF 40 million in revenue are in scope; 200 companies report today.